UNIVERSITY OF ILLINOIS LIBRARY Class Book Volume 33k,2. /V 2.| The person charging this material is re¬ sponsible for its return to the library from which it was withdrawn on or before the Latest Date stamped below. Theft, mutilation, and underlining of books are reasons for disciplinary action and may result in dismissal from the University. To renew call Telephone Center, 333-8400 UNIVERSITY OF ILLINOIS LIBRARY AT URBANA-CHAMPAIGN ' V f * *1 / » / J . NATIONAL TAX-LAW, (COMPLETE:) EMBODYING THE ORGANIC SECTIONS; THE GENERAL AND SPECIFIC PROVISIONS; PROVISIONS FOR THE APPOINT¬ MENT AND GOVERNANCE OF COLLECTORS, ASSESS- ORS AND THEIR ASSISTANTS; ALPHABETICAL SCHEDULE-LIST OF ARTICLES TAXED, WITH RATES, ETC., ETC. PREPARED FROM THE OFFICIAL COPY. BEADLE AND COMPANY, NEW YORK: 141 WILLIAM STREET LONDON: 44 PATERNOSTER ROW. f 3 3CA * Nl': Entered according to Act of Congress, in the year 1862, by BEADLE AND COMPANY, In the Clerk’s Office of the District Court of the United States for the Southern District of New York. Coaj ^ / i ® ; L Z4L4A~ * C Q CONTENTS ORGANIC SECTION,. 3 GENERAL PROVISIONS, - - C SPIRITS, ALE, BEER AND PORTER,.2S LICENSES,.40 MANUFACTURES, ETC..61 SLAUGHTERED MEAT,.* 64 RAILROADS, STEAMBOATS, ETC.,.66 RAILWAY BONDS,.- 67 BANKING INSTITUTIONS, ETC.,.68 SALARIES AND PASSPORTS, - - - - - - 71 ADVERTISEMENTS,.72 INCOME DUTY, -.*73 STAMP DUTIES,. /7 LEGACIES AND DISTRIBUTIVE SHARES OF PROPERTY, 86 FROM WHAT MONEYS COLLECTORS ARE TO BE PAID, 89 ALLOWANCE AND DRAWBACK,.90 SPECIAL PROVISIONS,.91 SCHEDULE A—CARRIAGES, BILLIARD TABLES, YACHTS, AND PLATE,.93 SCHEDULE B— STAMPS ON CONTRACTS, BILLS OF EXCHANGE, DEEDS, ETC.,.93 SCHEDULE C —MEDICINAL‘PREPARATIONS, PERFUM¬ ERY, ETC^, .97 ALPHABETICAL SUMMARY, RATES, .... 101 139192 INDEX Note— See Alphabetical Summary, pages 101-121, for a detailed exhibit *>f all articles taxed, with the tax thereon. PAGE. Absentees, Assessment of Pro¬ perty 9 Attempts at Fraud, penalty for 89 Allowances and Drawback 90 Allowances and Drawback,penalty for attempt at fraud 91 Advertisements, Tax on 72 Appeals from Assessors’ returns 11 Assessors and Assistants, Pay of 13 Alphabetical Summary 101 Assessors, and their appointment 4 to search for property 6 to enumerate in certain cases 7 Returns and General Lists 10 to Report Lists to Col¬ lectors 12 in case of False Re¬ turns 7 and Assistants, Pay, etc. 13 Assessment of property out of Dis¬ tricts 9 Aggregate Lists 14 Aliens and Absentees, Property of 19 Accounts—How to be kept at the Treasury 25 Auction Sales, Taxes on 63 Banking Institutions, Tax on 68 “ “ Penalties for non-payment of Tax 69 Bonded Warehouses 31 Beer, Ale, Porter, etc., Tax on 35 “ 44 “ Regulations of Manu¬ facture, Sale, etc. 36 •* ** “ M Attestation of Entries, etc. 37 * M “ 44 in case of False Re¬ turns, etc. 38 PAGE. Beer, Ale, Porter, etc., General (Monthly) State- ments of Products, Sales, etc. 40 1 44 (See Licenses.) Billiard Tables, Taxes on 64 Butchers, regulations for 64 Bridges (Toll), Ferry-boats, etc., regulations for 66 Coal Tax on, and on Coal Con¬ tracts 66 Collection of Taxes Levied, the process 14 Cloth, Tax on all kinds 61 Cattle, Sheep, etc., Slaughtered, Tax on 64 Commissioner of Internal Re¬ venue 3 Collection Districts and Officers 4 Collectors, Appointment of 4 44 etc., from what moneys to be paid 89 “ and their Deputies 5 44 to pay Monthly 20 44 Account Current 21 Collectors, Delinquent, Proceed¬ ings against 21 44 Sickness, in case of 24 *“ Death, 44 44 44 24 44 Right to Sue 24 44 Compensation, etc. 26 Carriages, Taxes on 64 Distraint for Non-payment 15 Drafts, Notes,etc., Penalty for non¬ stamp 80 Delinquent Collectors, Proceed¬ ings against 21 Drafts, etc., Stamps on 60 Duties—Requirements of Firms and others 51 44 Attempts to evade 55 44 How to be Paid 53 vi INDEX. Page. Duties—Process against Delin¬ quents 53 Executors, Trustees, etc., how lia¬ ble 85 Executors, Trustees, etc., penalty for attempt to evade tax 86 Express Packages, to be stamped -82 Express Packages, Penalty for neglect to stamp 82 False .Returns—Fine and Penalty 7 Forced Lists, and Penalties for Refusal 8 Gas, Tax on, 57 Guardians, Executors, etc.,Tax on 76 Incorporated Property, when duty shall be paid l Income Duty—old law repealed 73 Incomes, Dividends, etc., Tax on 74 “ Exceptions and exemp¬ tions from tax 74 Incomes, procedure for non-pay¬ ment of tax 75 Insurance Companies, Tax on 70 “ “ regulations 70 Iron, Tax on various kinds 59 Inspectors and their Duties 30 Inspection of Lists Returned, Ap¬ peals from, etc. 11 Legacies, Tax on 85 44 “ “ Attempts to evade 86 Leather. Tax on all kinds 60 Liquors (see Spirits.) Lists for Taxation, Notification to prepare 8 Lists as returned to be held open for inspection 14 License Tax on various Pursuits 44 Licenses to Distill, Accounts, etc. 28 Application for 29 Every Manufacturer must obtain 40 Regulations for Obtain¬ ing 41 Penalty for Neglecting to Obtain 41 Specific Requirement ef 42 Required for each Trade, etc. 4 42 Regulations for Auc¬ tioneers 42 Perpetuation of, to a Successor 43 i“ where Trades, etc., are exempt from 60 4 not to contravene State * prohibitions 51 Manufactured articles exempt from Tax 63 Manufactures (see Duties) 51 41 Requirements of Firms and Others 51 Page. Manufactures, Values how Esti¬ mated 56 44 Penalty for Viola¬ tion do. do. 55 44 Exemptions from the Tax 55 ‘ Taxes on various (see Alphabetical Index) 56 Medicines, Patent, regulations for sale, etc. 83 Medicines, penalty for base use of stamp 83 Medicines, penalty for attempt to evade stamp 84 New Mexico, Special Provisions 91 Nebraska, Special Provision for 28 Oils, Illuminating 57 Passports, Tax on 71 Publisher’s Tax (Advertising) 72 44 44 requirements for Gas 67 Process of Collecting Tax by Dis¬ traint 39 Patent Medicines, Stamps on 83 Pay to Assessors and Assistants 13 Property Sold for Taxes 16 44 Seized, and Titles there¬ for 17 44 of Aliens and Absentees 19 Penalty for Extortion 23 44 44 False Returns 7 44 44 Obstruction 23 44 44 False Oath 25 44 44 Non-payment of Tax on Ale, Beer, etc. 38 Plate, Taxes on 64 Party Aggrieved, in case of 26 44 Proof, what is considered 30 Railway Bonds, Tax on, etc. % 67 Railroads, Steamboats, etc., regu¬ lations for 64 Right of Entry to Premises 23 Salaries, Tax on 71 Sales of Seized Property, process of, etc. ' 18 Surplus Monies arising from Tax Sales, how to be disposed of 20 Sugar, Tax on all kinds 58 Schedule A —Carriages, Billiard Tables, Yachts, etc. 63 Schedule B—Contracts, Express, Insurance, etc., duties on 93 Schedule C—Medicines, duties on 97 Special Provisions in reference to the Act of August 5, 1S61 91 Sub-Districts 4 States in Rebellion, Taxes due from 27 Some States, Special Provisions for 27 Spirits, Tax on 9 44 Account of Manufactur * INDEX. yii Page. Spirits—“ Proof,” \*hat is con¬ sidered 30 How may be shipped 32 “ Regulations for Export¬ ing 33 44 Attestation of Accounts of Sale, etc. 34 44 (See Beer, Ale, Porter, etc.) 44 in case of False Returns 38 44 Penalty for Non-Payment of Duties 38 44 General (Monthly) State- m e n t s of Products, Sales, etc. 40 “ (See Licenses.) Slaughtered Meat, Taxes on 64 Stamp Duties 77 “ 44 Non-Payment of 38 Stamp Duties Special Exemptions 31 44 44 Penalties for For¬ gery of 78 44 Non-Convertible 78 44 to be canceled by first use 79 44 who shall sell 81 44 Penalties for base us* ~j£ 83 44 44 for attempts to 84 evade 44 Monthly Statements re¬ quired 84 Taxes, Allowance and Drawback on 90 44 Fraudulent Claims on do. 91 44 Special Provisions 91 TelegraphicDispatches, Stamps on 82 Tennessee, Special Provision for 28 Page. Tobacco, Tax on all kinds 63 Tax-payeis to Make Returns 6 Tax Collection, Penalty for Non- Payment, etc. / 14 Title in Goods Distrained 27 Taxes due from States in Rebell¬ ion 27 44 on Slaughtered Meat 04 44 44 Auction Sales 63 44 Railroads, Steamboats, and Ferries 65 44 Carriages, Yachts, Billiard Tables and Plate 64 Tax on Legacies 85 44 Guardians, Executors, etc.76 44 Incomes, Non-Payment of 86 44 Incorporate Property, when to be paid 89 44 Government Employees 71 44 Passports 71 44 Advertisements 72 44 Salaries, Incomes, etc. 72 44 44 44 exception¬ al cases 7* 44 44 44 Non-Pay¬ ment of 75 44 Guardians, Executors, etc. 76 44 Banking Institutions, etc. 68 44 Railroad Bonds 65 44 Insurance Companies, etc. 70 Wool, worsted, cotton, flax, etc., goods, Tax on 62 Wrong or excessive Levies, how to remedy 90 Yachts, Taxes oh 64 SPECIAL NOTICE. m All Tax-payers who have to use the lax Stamps , will find on pag© 98 of this edition, the directions recently issued by the Commissioner of Internal Revenue, regarding the supply of stamps and labels to individuals and firms. No other edition of the Tax Law has these directions . THE NATIONAL TAX-LAW. Passed at the second session of the Thirty-seventh Congress. An Act to provide internal revenue to support the government AND TO PAY INTEREST ON THE PUBLIC DEBT. I.-—ORGANIC SECTION. COMMISSIONER, OP INTERNAL REVENUE. Be it enacted by the Senate and House of Representatives of *he United States of America in Congress assembled , That, for f ,he purpose of superintending the collection of internal duties, stamp duties, licenses or taxes imposed by this act, or which may be hereafter imposed, and of assessing the same, an office is hereby created in the Treasury Department, to be called the office of the Commissioner of Internal Revenue, and the President of the United States is hereby authorized to nomi¬ nate, and, with the advice and consent of the Senate, to appoint a Commissioner of Internal Revenue, with an annual salary of four thousand dollars, who shall be charged, and hereby is charged, under the direction of the Secretary of the Treasury, with preparing all the instructions, regulations, directions, forms, blanks, stamps and licenses, and distributing the same, or any part thereof, and all other matters pertaining to the assessment and collection of the duties, stamp duties, licenses and taxes which may be necessary to carry this act into effect, and with the general superintendence of his office, as aforesaid, and shall have authority, and hereby is authorized and required, to provide proper and sufficient stamps or dies for expressing and denoting the several stamp duties, or the amount thereof in the case of percentage duties imposed by this act, and to alter and renew or replace such stamps from time to time as occasion shall require; and the Secretary of the Treasury may assign to the office of the Commissioner of Internal Revenue such number of clerks as he may deem necessary or the exigencies of the public service may require. 4 THE NATIONAL TAX LAW. and the privilege of franking all letters and documents pertain¬ ing to the duties of his office, and of receiving free of postage all such letters and documents, is hereby extended to said Com- misoioner. COLLECTION DISTRICTS AND OFFICERS. Sec. 2. And be it further enacted , That, for the purpose of assessing, levying and collecting the duties or taxes herein¬ after prescribed by this act, the President of the United States De, and he is hereby, authorized to divide respectively the States and Territories of the United States and the District of Columbia into convenient collection districts, and to nomi¬ nate, and, by and with the advice and consent of the Senate, to appoint an assessor and a collector for each such district, who shall be residents within the same. Provided , that any of said States and Territories and the District of Columbia, may, if the President shall deem it proper, be erected into and included in one district; provided that the number of districts in any State shall not exceed the number of representatives to which such State shall be entitled in the present Congress, except in such States as are entitled to an increased representation in the thirty-eighth Congress, in which States the number of districts shall not exceed the number of representatives to which any such State may be so entitled : and provided further, that in the State of California the President may establish a number of districts, not exceeding the number of senators and representatives to which said State is entitled in the present Congress. SUB-DISTRICTS AND ASSESSORS. Sec. 3. And be it further enacted , That each of the assess ors shall divide his district into a convenient number of assessment districts, subject to such regulations and limitations as may be imposed by the Commissioner of Internal Revenue, within each of which he shall appoint one assistant assessor, who shall be resident therein, and each assessor and assistant assessor so appointed, and accepting the appointment, shall, before he enters on the duties of his appointment, take and subscribe, before some competent magistrate, or some collector, to be appointed by virtue of this act (who is hereby empowered to administer the same), the following oath or affirmation, to wit: “ I, A. B., do swear, or affirm (as the case may be), that COLLECTORS AND THEIR DEPUTIES. 5 I will bear true faith and allegiance to the United States of America, and will support the Constitution thereof, and that I will, to the best of my knowledge, skill and judgment, dili¬ gently and faithfully execute the office and duties of assessor for (naming the assessment district), without favor or parti¬ ality, and that I will do equal right and justice in every case in which I shall act as assessor.” And a certificate of such oath or affirmation shall be delivered to the collector of the district for which such assessor or assistant assessor shall be appointed. And every assessor or assistant assessor acting in the said office without having taken the said oath or affirm¬ ation shall forfeit and pay one hundred dollars, one moiety thereof to the use of the United States, and the other moiety thereof to him who shall first sue for the same, with costs of suit. COLLECTORS AND THEIR DEPUTIES. Sec. 4. And be it further enacted , That before -any such collector shall enter upon the duties of his office, he shall execute a bond for such amount as shall be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, with not less than five sureties to be approved as sufficient by the Solicitor of the Treasury, containing the condition that said collector shall faithfully perform the duties of his office according to law, and shall justly and faithfully account for and pay over to the United States, in compliance with the order or regulations of the Secretary of the Treasury, all public moneys which may come into his hands or possession, which bond shall be filed in the office of the. First Comptroller of the Treasury. And such collectors shah, from time to time, renew, strengthen and increase their official bond, as the Secretary of the Treasury may direct. Sec. 5. And be it further enacted , That each collector shall be authorized to appoint, by an instrument of writing under his hand, as many deputies as he may think proper, to be by him compensated for their services, and also to revoke any such appointment, giving such notice thereof as the Commis¬ sioner of Internal Revenue shall prescribe; and may require bonds or other securities and accept the same from such deputy; and each such deputy shall have the like authority. 6 THE NATIONAL TAX LAW. in every respect, to collect the duties and taxes levied or assessed 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 be, for all moneys collected, and for every act done as deputy collector by any of his deputies whilst acting as such, and for every omission of duty: Provided, that nothing herein contained shall prevent any collector from collecting himself the whole or any part of the duties and taxes so assessed and payable in his district. II.-GENERAL PROVISIONS. TAX-PAYERS TO MAKE RETURNS. Sec. 6. And be it further enacted, That it shall be the duty of any person or persons, partnerships, firms, associations or corporations, made liable to any duty, license, stamp or tax imposed by this act, when not otherwise and differ¬ ently provided for, on or before the first day of August, one thousand eight hundred and sixty-two, and on or before the first Monday of May in each year thereafter, and in all other cases before the day of levy, to make a list or return to the assistant assessor of the district where located, of the amount of annual income, the articles or objects charged with a special duty or tax, the quantity of goods, wares and merchandise made or sold, and charged with a specific or ad valorem duty or tax, the several rates and aggregate amount according to the respective provisions of this act, and accord¬ ing to the form3 and regulations to be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, for which such person or persons, partnerships, firms, associations or corporations are liable to be assessed under and by virtue of the provisions of this act. ASSESSORS TO SEARCH FOR PROPERTY, ETC. Sec. 7. And be it further enacted, That the instructions, regulations and directions, as hereinbefore mentioned, shall be binding on each assessor and his assistants, and on each collector and his deputies, in the performance of the duties enjoined by or under this act; pursuant to which instructions the said assessors shall, on the first day of August, one thousand PENALTY FOR FALSE RETURNS. 7 eight hundred and sixty-two, and on the first Monday ol May in each succeeding year, and from time to time thereafter, in accordance with this act, direct and cause the several assistant assessors to proceed through every part of their respective districts, and inquire after and concerning all persons being within the assessment districts where they respectively reside, owning, possessing, or having the care or management of any property, goods, wares and merchandise, articles or objects liable to pay any duty, stamp or tax, including all persons liable to pay a license duty, under the provisions of this act (by reference as well to any lists of assessment or collection taken under the laws of the respective States, as to any other records or documents, and by all other lawful ways and means, especially to the written list, schedule or return required to be made out and delivered to the assistant assessor by all persons owning, possessing, or having the care or man¬ agement of any property, as aforesaid, liable to duty or taxa¬ tion), and to value and enumerate the said objects of taxation, respectively, in the manner prescribed by this act, and in con¬ formity with the regulations and instructions before mentioned. ASSESSORS TO ENUMERATE IN CERTAIN CASES. Sec. 8 . And be it further enacted , That if any person own¬ ing, possessing or having the care or management of property, goods, wares and merchandise, articles or objects liable to pay any duty, tax or license, shall fail to make and exhibit a written list when required, as aforesaid, and shall consent to disclose the particulars of any and all the property, goods, wares and merchandise, articles and objects liable to pay any duty or tax, or any business or occupation, liable to pay any license as aforesaid, then, and in that case, it shall be the duty of the officer to make such list, which, being distinctly read, consented to, and signed, by the person so owning, pos¬ sessing, or having the care and management as aforesaid, shall be received as the list of such person. fine and penalty for false returns. Sec. 9. And be it further enacted, That if any such person shall deliver or disclose to any assessor or assistant assessor appointed in pursuance of this act, and requiring a list or lists as aforesaid, any false or fraudulent list or statement, with intent to defeat or evade the valuations or enumeration hereby 8 THE NATIONAL TAX LAW. intended to be made, such person go ofijpnding, and being thereof convicted on indictment found therefor in any circuit or district coilfct of the United States, held in the district in which such offense may be committed, shall be fined in a sum not exceeding five hundred dollars, at the discretion of the court, and shall pay all costs and charges of prosecution; and the valuation and enumeration required by this act, shall in all such cases, and in all cases of under valuation or under statement in such lists or statements, be made, as aforesaid, upon lists according to the form prescribed, to be made out by the assessors, and assistant assessors, respectively; which lists the said assessors and assistant assessors are hereby authorized and required to make according to the best infor¬ mation they can obtain, and for the purpose of making which they are hereby authorized to enter into and upon all and singular the premises, respectively; and from the valuation and enumerations so made there shall be no appeal. NOTIFICATION TO PREPARE LISTS. Sec. 10. And be it further enacted , That in case any person shall be absent from his or her place of residence at the time an assistant assessor shall call to receive the list of such per¬ son, it shall be the duty of such assistant assessor to leave at the place of residence of such person, with some person of suitable age and discretion, if such be present, otherwise to deposit in the nearest post-office, a written note or memoran¬ dum, addressed to such person, requiring him or her to pre¬ sent to such assessor the list or lists required by this act within ten days from the date of such note or memorandum. FORCED LISTS, AND PENALTIES FOR REFUSAL. Sec. 11. And be it further enacted , That if any person, on being notified or required, as aforesaid, shall refuse or neglect to give such list or lists within the time required, as aforesaid, it shall be the duty of the assessor for the assessment district within which such person shall reside, and he is hereby authorized and required, to enter into and upon the premises, if it be necessary, of such persons so refusing or neglecting, and to make, according to the best information which he can obtain, and on his own view and information, such lists of property, goods, wares and merchandise, and all articles or objects liable to duty or taxation, owned or possessed, or under PROPERTY OP ABSENTEES. the care or management of such person, as are required by this act, including the amount, if any, due for license ; and in case of refusal or neglect to make such lists, except in cases of sickness, the assessors shall thereupon add fifty per centum to the amount of the items thereof; and the lists, so made and subscribed by such assessor, shall be taken and reputed as good and sufficient lists of the persons and property for which such person is to be taxed for the purposes of this act; and the person so failing or neglecting, unless in case of sick¬ ness or failure to receive the notice, shall, moreover, forfeit and pay the sum of one hundred dollars, except where otherwise provided for; to be recovered for the use of the United States, with costs of suit. ASSESSMENT OF PROPERTY OF ABSENTEES. Sec. 12. And be it further enacted , That whenever there shall be in any assessment district any property, goods, wares and merchandise, articles or objects, not owned or possessed by, or under the care or management of, any person or per¬ sons within such district, and liable to be taxed as aforesaid, and no list of which shall have been transmitted to the assist¬ ant assessor in the manner provided by this act, it shall be the duty of the assistant assessor for such district, and he is hereby authorized and required, to enter into and upon the premises where such property is situated, and take such view thereof as may be necessary, and to make lists of the same according to the form prescribed, which lists, being subscribed by the said assessor, shall be taken and reputed as good and sufficient lists of such property, goods, wares and merchan¬ dise, articles or objects, as aforesaid, under and for the pur¬ poses of this act. ASSESSMENT OF PROPERTY OCT OF DISTRICTS. Sec. 18. And be it further enacted , That the owners, posses¬ sors, or persons having the care or management of property, goods, wares and merchandise, articles or objects, not lying or being within the assessment district in which they reside, shall be permitted to make out and deliver the lists thereof required by this act, (provided the assessment district in which the said objects of duty or taxation are situated is therein distinctly stated) at the time and in the manner prescribed to the assistant assessor of the assessment district wherein such 10 THE NATIONAL TAX LAW. persons reside. And it shall be the duty of the assistant assessor who receives any such list to transmit the same to the assistant assessor where such objects of taxation are sit¬ uate, who shall examine such list; and if he approves the same, he shall return it to the assistant assessor from whom he received it, with his approval thereof; and if he fails to approve the same, he shall make such alterations therein as he may deem to be just and proper, and shall then return the said list, with such alterations therein or additions thereto, to the assistant assessor from whom he received the said list; and the assistant assessor, where the person liable to pay such tax resides, shall proceed in making the assessment of the tax upon the list by him so received, in all respects as if the said list had been made out by himself. assessors’ returns and general list. Sec. 14. And be it further enacted , That the lists aforesaid shall, where not otherwise specially provided for, be taken with reference to the day fixed for that purpose by this act, as aforesaid, and where duties accrue at other and different times, the lists shall be taken with reference to the time when said duties become due; and the assistant assessors, respect¬ ively, after collecting the said lists, shall proceed to arrange the same, and to make two general lists—the first of which Shall exhibit, in alphabetical order, the names of all persons liable to pay any duty, tax or license under this act residing within the assessment district, together with the value and assessment, or enumeration, as the case may require, of the objects liable to duty or taxation within such district for which each such person is liable, or for which any firm, com¬ pany or corporation is liable, with the amount of duty or tax payable thereon; and the second list shall exhibit, in alpha¬ betical order, the names of all persons residing out of the collection district, owners of property within the district, together with the value and assessment or enumeration thereof, as the case may be, with the amount of duty or tax payable thereon as aforesaid. The forms of the said general list shall be devised and prescribed by the assessor, under the direction of the Commissioner of Internal Revenue, and lists taken according to such forms shall be made out by the assistant assessors and delivered to the assessor within thirty days after INSPECTION OF LISTS RETURNED 11 the day fixed by this act as aforesaid, requiring lists from individuals, or where duties, licenses or taxes accrue at other and different times, the lists shall be delivered from time to time as they become due. And if any assistant assessor shall fail to perform any duty assigned by this act within the time prescribed by his precept, warrant or other legal instructions, not being prevented therefrom by sickness or other unavoid¬ able accident, every such assistant assessor shall be discharged from office, and shall, moreover, forfeit and pay two hundred dollars, to be recovered for the use of the United States, with costs of suit. INSPECTION OF LISTS RETURNED—APPEALS FROM, ETC. Sec. 15. And be it further enacted , That the assessors for each collection district shall, by advertisement in some public newspaper published in each county within said district, if any such there be, and by written or printed notifications, to be posted up in at least four public places within each assess¬ ment district, advertise all persons concerned, of the time and place within said county when and where the lists, valua¬ tions and enumerations made and taken within said county may be examined; and said lists shall remain open for exam¬ ination for the space of fifteen days after notice shall have been given as aforesaid. And said notifications shall also state when and wffiere within said county, after the expiration of said fifteen days, appeals will be received and deter¬ mined relative to any erroneous or excessive valuations or enumerations by the assistant assessors. And it shall be the duty of the assessor for each collection district, at the time fixed for hearing such appeal as aforesaid, to submit the pro¬ ceedings of the assistant assessors, and the lists taken and returned as aforesaid, to the inspection of any and all persons who may apply for that purpose. And the said assessor for each collection district is hereby authorized, at any time within fifteen days from and after the expiration of the time allowed for notification as aforesaid, to hear and determine, in a summary way, according to law and right, upon any and all appeals which may be exhibited against the proceedings of the said assistant assessors: Provided , that the question to be determined by the assessor, on an appeal respecting the valuation or enumeration of property, or objects liable to duty 12 THE NATIONAL TAX LAW. or taxation, shall be, whether the valuation complained of be or be not in a just relation or proportion to other valuations in the same assessment district, and whether the enumeration be or be not correct. And all appeals to the assessor, as aforesaid, shall be made in writing, and shall specify the particular cause, matter or thing respecting which a decision is requested; and shall, moreover, state the ground or principle of inequality or error complained of. And the assessor shall have power to reexamine and equalize the valuations as shall appear just and equitable; but no valuation or enumeration shall be increased without a previous notice, of at least five days, to the party interested, to appear and object to the same, if he judge proper; which notice shall be given by a note in writing, to be left at the dwelling-house, office or place of business of the party by such assessor or an assistant assessor. ASSESSORS TO REPORT LISTS TO COLLECTORS. Sec. 16. And be it further enacted , That the said assessors of each collection district, respectively, shall, immediately after the expiration of the time for hearing appeals, and from time to time, as duties, taxes or licenses become liable to be assessed, make out lists containing the sum§ payable according to the provisions of this act upon every object of duty or taxation in and for each collection district, which lists shall contain the name of each person residing within the said district owning or having the care or superintendence of property lying within the said district which is liable to the said tax, or engaged in any business or pursuit requiring a license, when such person or persons are known, together with the sums payable by each; and where there is any property within any collection district liable to the payment of the said duty or tax not owned or occupied by or under the superintendence of any person resident therein, there shall be a separate list of such property, specifying the sum payable, and the names of the respective proprietors, where known. And the assistant assessor making out any such separate list shall transmit therefrom to the assistant assessor, where the persons liable to pay such tax reside or shall have their principal place of business, copies of the list of property held by persons so liable to pay such tax, to the end that the taxes assessed under the provisions of this act PAY TO ASSESSORS AND ASSISTANTS. 13 may be paid within the collection district where the persons i.able to pay the same reside or may have their principal place of business. And in all other cases the said assessor shall ..rnish to the collectors of the several collection districts, respectively, within ten days after the time of hearing appeals, and from time to time thereafter as required, a certified copy of such list or lists for their proper collection districts ; and in default of performance of the duties enjoined upon assessors by this section they shaLl severally and individually forfeit and pay the sum of five hundred dollars to the use of the United States; and, moreover, shall forfeit their compensation as assessors: Provided , that it shall be in the power of the Commissioner of Internal Revenue to exonerate any assessor as aforesaid from such forfeitures, in whole or in part, as to him shall appear just and equitable. PAY TO ASSESSORS AND ASSISTANTS. Sec. 17. And be it further enacted, That there shall be allowed and paid to the several assessors and assistant assessors, for their services under this act—to each assessor three dollars per day for every day employed in making the necessary arrangements and giving the necessary instructions to the assistant assessors for the valuation; and five dollars per day for every 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 said cdllectors, and forwarded to the Commissioner of Internal Revenue; to each assistant assessor three dollars for every day actually employed in collecting lists and making valua¬ tions, the number of days necessary for that purpose to be certified by the assessor and approved by the Commissioner of Internal Revenue; and one dollar for every hundred taxable persons contained in the tax list, as completed and delivered by him to the assessor. And the said assessors and assistant assessors, respectively, shall also be allowed their necessary and reasonable charges for stationery and blank books used in the execution of their duties, and the compensa¬ tion herein specified shall be in full for all expenses not other¬ wise particularly authorized: Provided, the Secretary of the Treasury shall be, and he is hereby, authorized to fix such 14 THE NATIONAL TAX LAW. additional rates of compensation to be made to assessors and assistant assessors in the States of California and Oregon and the Territories, as may appear to him to be just and equitable in consequence of the greater cost of living and traveling in those States and Territories, and as may in his judgment be necessary to secure the services of competent and efficient men, provided the rates of compensation thus allowed shall not exceed the rates paid to similar officers in such States and Territories respectively. In cases where a collection district embraces more than a single Congressional dis¬ trict, the Secretary of the Treasury may allow the assessor such compensation as he may deem necessary. ✓ AGGREGATE LISTS. Sec. 18. And be it further enacted , That each collector, on receiving a list, as aforesaid, and from time to time as such lists may be received from the said assessors respectively, shall subscribe three receipts, one of which shall be given on a full and correct copy of such list; which list shall be de¬ livered by him to, and shall remain with, the assessor of his collection district, and shall be open to the inspection of any person who may apply to inspect the same; and the other two receipts shall be given on aggregate statements of the lists aforesaid, exhibiting the gross amount of taxes to be collected in his collection district; one of which aggregate statements and receipts shall be transmitted to the Commissioner of Inter¬ nal Revenue, and the other to the First Comptroller of the Treasury; and all lists received from time to time, as afore¬ said, shall be in like form and manner transmitted as afore¬ said. TAX-COLLECTION—PENALTY FOR NON-PAYMENT, ETC. Sec^19. And be it further enacted, That each of said col¬ lectors shall, within ten days after receiving his annual col¬ lection list from the assessors, respectively, as aforesaid, give notice l by advertisement published in each county in his col¬ lection district, in one newspaper printed in such county, if any such there be, and by notifications to be posted up in at least four public places >h each county in his collection dis¬ trict, dial; the said duties have become due and payable, and state the time and place within said county at which he will attend to receive the same, which time shall not be less PEN ALT’? FOR NON-PAYMENT. 15 than ten days after such notification ; and all persons who shall neglect to pay the duties and taxes so as aforesaid assessed upon them to the collector within the time specified, shall be liable to pay ten per centum additional upon the amount thereof, the fact of which liability shall be stated in the advertisement and notifications aforesaid. And with regard to all persons who shall neglect to pay as aforesaid, it shall be the duty of the collector, in person or by deputy, within twenty days after such neglect, to make a demand personally, or at the dwellings or usual places of business of such persons, if any they have, for payment of said duties or taxes, with the ten per centum additional aforesaid. And with respect to all such duties or taxes as are not included in the annual lists aforesaid, and all taxes and duties the collection of which is not otherwise provided for in this act, it shall be the duty of each collector, in person or by deputy, to demand payment thereof, in manner aforesaid, within ten days from and after receiving the list thereof from the assessor; and if the annual and other duties shall not be paid within ten days from and after such demand therefor, it shall be lawful for such collec¬ tor or his deputies to proceed to collect the said duties or taxes, with ten per centum additional thereto, as aforesaid, by distraint and sale of the goods, chattels or effects of the persons delinquent as aforesaid. And in case of such dis¬ traint, it shall be the duty of the officer charged with the col¬ lection to make, or cause to be made, an account of the goods or chattels 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, chattels or effects, or at his or her dwelling, with some person of suitable age and discre¬ tion, with a note of the sum demanded, and the time and place of sale; and the said officer shall forthwith cause a notification to be published in some newspaper within the county wherein said distraint is made, if there is a newspaper published in said county, or to be publicly posted up at the post-office, if there be one within five miles, nearest to the residence of the person whose property shall be distrained, and in not less than two other public places, wffiicli notice shall specify the articles distrained, and the time and place for the sale thereof, which time shall not be less than ten nor L0 THE NATIONAL TAX LAW. more than twenty days from the date of such notification, and the place proposed for sale not more than five miles dis¬ tant from the place of making such distraint: Provided , that in any case of distraint for the payment of the duties or taxes aforesaid, the goods, chattels or effects so distrained shall and may be restored to the owner or possessor, if, prior to the sale, payment of the amount due, or tender thereof, shall be made to the proper officer charged wfith the collection of the full amount demanded, together with such fee for levying, and such sum for the necessary and reasonable expense of removing, advertising and keeping the goods, chattels or effects so distrained as may be prescribed by the Commissioner of Internal Revenue; but in case of non-payment or tender, as aforesaid, the said officers shall proceed to sell the said goods, chattels or effects at public auction, and shall and may retain from the proceeds of such sale the amount demandable for the use of the United States, with the necessary and reason¬ able expenses of distraint and sale, and a commission of five per centum thereon for his ow r n use, rendering the overplus, if any there be, to the person whose goods, chattels or effects shall have been distrained: Provided , that there shall be ex¬ empt from distraint the tools or implements of a trade or pro¬ fession, one cow, arms, and provisions, and household furni¬ ture kept for use, and apparel necessary for a family. PROPERTY SOLD FOR TAXES. Sec. 20. And be it further enacted , That in all cases where the property liable to distraint for duties or taxes under this act may not be divisible, so as to enable the collector by a sale of part thereof to raise the whole amount of the tax, with all costs, charges and commissions, the whole of such prop¬ erty shall be sold, and the surplus of the proceeds of the sale, after satisfying the duty or tax, costs and charges, shall bo paid to the owner of the property, or his, her or their legal representatives, or if he, she or they can not be found, or refuse to receive the same, then such surplus shall be de¬ posited in the Treasury of the United States, to be there held for the use of the owner, or his, her or their legal representa¬ tives, until he, she or they shall make application therefor to the Secretary of the Treasury, who, upon such application, shall, by warrant on the treasury, cause the same to be paid SEIZED PROPERTY AND TITLES THEREFOR. 17 to the applicant. And if the property advertised for sale as aforesaid can not be sold for the amount of the duty or tax due thereon, with the costs and charges, the collector shall purchase the same in behalf of the United States for an amount not exceeding the said tax or duty, with the costs and charges thereon. And all property so purchased may be sold by said collector under such regulations as may be prescribed by the Commissioner of Internal Revenue. And the collector shall render a distinct account of all charges incurred in the sale of such property, and shall pay into the Treasury the surplus, if any there be, after defraying the charges. SEIZED PROPERTY, AND TITLES THEREFOR. Sec. 21. And le it further enacted , That in any case where goods, chattels or effects sufficient to satisfy the duties imposed by this act upon any person liable to pay the same, shall not be found by the collector or deputy collector whose duty it may be to collect the same, he is hereby authorized to collect the same by seizure and sale of real estate; and the officer making such seizure and sale shall give notice to the person whose estate is proposed to be sold, by giving him in hand, or leaving at his last and usual place of abode, if he has any such within the collection district where said estate is situated, a notice in writing, stating what par¬ ticular estate is proposed to be sold, describing the same with reasonable certainty, and the time when and place where said officer proposes to sell the same, which time shall not be less than ten nor more than twenty days from the time of giving said notice; and the said officer shall also cause a notification to the same effect to be published in some newspaper within the county where such seizure is made, if any such there be and shall also cause a like notice to be posted up at the post- office nearest to the place of residence of the person whose estate shall be so seized, and in two other public places within the county; and the place of said sale shall not be more than five miles distant from the estate seized. At the time and place appointed, the officer making such seizure shall proceed to sell the said estate at public auction, offering the same at a minimum price, including the amount of duties, with the ten per centum additional thereon, and all chargee for advertising, and an officer’s fee of ten dollars ; and if no per- 18 THE NATIONAL TAX LAW. son offers for said estate the amount of said minimum, the officer shall declare the same to be purchased by him for the United States, and shall deposit with the District Attorney of the United States a deed thereof, as hereinafter specified and provided, otherwise the same shall be declared to be sold to the highest bidder; and said sale may be adjourned by said officer for a period not exceeding five days, if he shall think L advisable so to do. If the amount bid shall not be then and there paid, the offioer shall forthwith proceed to again sell said estate in the same manner. If the amount bid shall be then and there paid, the officer shall give his receipt therefor, if requested, and within five days thereafter he shall make out a deed of the estate so sold to the purchaser thereof, and exe¬ cute the same in his official capacity in the manner prescribed by the laws of the State in which said estate may [be] situated, in which said deed shall be recited the fact of said seizure and sale with the cause thereof, the amount of duty for which said sale was made, and of all charges and fees, and the amount paid by the purchaser, and all his acts and doings in relation to said seizure and sale, and shall have the same ready for delivery to said purchaser, and shall deliver the same accord¬ ingly upon request therefor; and said deed shall be prima facie evidence of the truth of the facts stated therein, and if the pro¬ ceedings of the officer, as set forth, have been substantially in pursuance of the provisions of this act, shall be considered and operate as a conveyance to the purchaser of the title to said estate, but shall not affect the rights of third persons, acquired previously to the claim of the United States under this act. The surplus, if any, arising from such sale shall be disposed of as provided in this act for like cases arising upon sales of per¬ sonal property; and any person whose estate may be seized for duties as aforesaid shall have the same right to pay or tender the amount due, with all proper charges there¬ on, prior to the sale thereof, and thereupon to relieve his said estate from sale as aforesaid, as is provided in this act for per sonal property similarly situated. And any collector or deputy collector may, for the collection of duties imposed upon any person by this act and committed to him for collection, seize and sell the lands of such person situated in any other collection district within the State in which said officer PROPERTY OF ALIENS AND ABSENTEES. 19 resides, and his proceedings in relation thereto shall have the same effect as if the same were had in his proper collection district; and the owners, their heirs, executors or administra¬ tors, or any person having an interest therein, or any person on their behalf, shall have liberty to redeem the lands sold, as aforesaid, within one year from and after recording the said deed, upon payment to the purchaser, or, in case he can not be found in the county where the lands are situate, to the collector for the use of the purchaser, his heirs or assigns, of the amount paid by the purchaser, with interest on the same at the rate of twenty per centum per annum. And it shall be the duty of every collector to keep a record of all sales of land made in his collection district, whether by him¬ self or his deputies, in which shall be set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed, and all proceedings in making said sale, the amount of fees and expenses, the name of the purchaser, and the date of the deed, which record shall bo certified by the officer making the sale. And it shall be the duty of any deputy making sale, as aforesaid, to return a statement of all his proceedings to the collector, and to certify the record thereof. And in case of the death or removal of the collector, or the expiration of his term of office from any other cause, said record shall be deposited in the office of the Clerk of the District Court of the United States for the dis¬ trict within which the said collector resided, and a copy of every such record certified by the collector, or by the clerk, as the case may require, 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 or clerk, as the case may be, shall make an entry of the fact upon the record aforesaid, and the said entry shall be evidence of such redemption. And the claim of the Government to lands sold under and by virtue of the fore¬ going provisions, shall be held to have accrued at the time of seizure thereof. PROPERTY OF ALIENS AND ABSENTEES. Sec. 22. And be it further enacted , That if any collector shall find upon any lists of taxes returned to him for collection property lying within his district which is charged with any 40 THE NATIONAL TAX LAW. specific or ad valorem tax or duty, but 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, 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 adver¬ tising, shall not be paid within 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 non-payment 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 can not 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 Nbenefit 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. COLLECTORS TO PAY MONTHLY. Sec. 23. And be it further enacted , That the several collec¬ tors shall, at the expiration of each and every month, after they shall respectively commence their collections, transmit to the Commissioner of Internal Revenue a statement of the collections made by them, respectively, within the month, and pay over monthly, or at such time or times as may be re¬ quired by the Commissioner of Internal Revenue, the moneys by-them respectively collected within the said term, and at such places as may be designated and required by the Com¬ missioner of Internal Revenue; 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 final account to the Frea* DELINQUENT COLLECTORS. 21 sury Department as often as he may be required, and within si^ months from and after the day when he shall hava received the collection lists from the said assessors or assistant assessors, as aforesaid. 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 moneys collected by virtue of this act, and the receipt of the proper officer of such dspository to a collector for the money deposited by him shall be a sufficient voucher for such collector in the settlement of his accounts at the Treasury Department. And the Commissioner of Internal lievenue may, under the direc¬ tion of the Secretary of the Treasury prescribe such regula¬ tions with reference to such deposits as he may deem necessary. collector’s account current. Sec. 24. And be it further enacted , That each collector shall be charged with the whole amount of taxes by him receipted, 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, and shall be credited with the amount of duties or taxes contained in the lists transmitted in the manner above provided to other collectors, and by them receipted as aforesaid; and also for the duties or taxes of such persons as may have absconded, or become insolvent, prior to the day when the duty or tax ought, according to the provisions of this act, to have been collected: 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 that no property was left from which the duty or tax could have been recovered. And each collector shall also be credited with the amount of all prop¬ erty purchased by him for the use of the United States, pro¬ vided he shall faithfully account for, and pay over the pro¬ ceeds thereof upon a resale of the same as required by this act. PROCEEDINGS AGAINST DELINQUENT COLLECTORS. Sec. 25. And be it further enacted , That if any collector shall fail either to collect or to render his account, or to pay over in the manner or within the times hereinbefore provided, it shall be the duty of the First Comptroller of the Treasury, and he is hereby authorized and required, immediately after 22 THE NATIONAL TAX LAW. such delinquency, to report the same to the Solicitor of the Treasury, who shall issue a warrant of distress against 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, if any, 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 goods and chattels, or any personal effects of the delin¬ quent collector, giving at least five days notice of the time and place of sale, in the manner provided by law for adver¬ tising sales of personal property on execution in the State wherein such collector resides; and, furthermore, if such goods, chattels and effects can not be found sufficient to satisfy the said warrant, the said marshal or his deputy shall and may proceed to levy and collect 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, giving notice as hereinbefore provided, and the bill of sale of the officer of any goods, chattels, or other personal property distrained and sold as aforesaid, shall be conclusive evidence of title to the purchaser, and prima facie evidence of the right of the officer to make such sale, and of the correctness of his proceedings in selling the same. And for want of goods and chattels, or other personal effects of such collector or his sure¬ ties, sufficient to satisfy any warrant of distress, issued pursu¬ ant to the preceding section of this act, the lands and real estate of such collector and his sureties, 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 news¬ paper printed in the county or district, if any there be, prior to the proposed time of sale, may and 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 purchaser 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 pur¬ chaser with all the title and interest of the defendant or PENALTY FOR EXTORTION. 23 defendants named in said warrant, existing at the time of 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. PENALTY FOR EXTORTION. Sec. 26. And be it further enacted , That each and every collector, or his deputy, who shall exercise or be guilty of any extortion or willful oppression, under color of this act, or shall knowingly demand other or greater sums than shall be authorized by this act, shaH be liable to pay a sum not exceed¬ ing double the amount of damages accruing to the party injured, to be recovered by and for the use of the party injured, with costs of suit, and shall be dismissed from office, and be disqualified from holding such office thereafter; and each and every collector, or his deputies, shall give receipts for all sums by them collected and retained in pursuance of this act. THE RIGHT OF ENTRY TO PREMISES. Sec. 27. And be it further enacted, That a collector or deputy collector, assessor or assistant assessor shall be author¬ ized to enter, in the daytime, any brewery, distillery, manu¬ factory, building, or place where any property, articles, or objects, subject to duty or 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. And every owner of such brewery, distillery, manufactory, build¬ ing, or place, or persons having the agency or 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 pay the sum of five hundred dollars. penalty for obstruction. Sec. 28. And be it further enacted , That if any person shall forcibly obstruct or hinder a collector or deputy collector in the execution of this act, or of any power and authority hereby vested in him, or Bhall forcibly rescue, or cause to be u THE NATIONAL TAX LAW. rescued, any property, articles, or o'bjects, after the same shali nave been seized by him, or shall attempt or endeavor so to do, the person so offending shall, for every such offense, forfeit and pay the sum of five hundred dollars. IN CASE OF COLLECTOR’S SICKNESS, ETC. Sec. 29. And be it further enacted , That in case of tie sickness or temporary disability of a collector to discharge such of his duties as can not under existing laws be discharged by a deputy, they may be devolved by him upon one of liia deputies: Provided , that information thereof be immediately communicated to fke Secretary of the Treasury, and shall not be disapproved by him. And provided further , that the responsibility of the collector or his sureties to the United States shall not be affected or impaired thereby. IN CASE OF COLLECTOR’^ DEATH, ETC. Sec. 30. And be it further enacted , That in case a collector shall die, resign, or be removed, the deputies of such collector shall continue to act until their successors are appointed ; and the deputy of such collector longest in service at the time immediately preceding may and shall, until a successor shall be appointed, discharge all the duties of said collector; and for the official acts and defaults of such deputy a remedy shall be had on the official bond of the collector, as in other cases; and of two or more deputy collectors, appointed on the same day, the one residing nearest the residence of the collector at the time of his death, resignation or removal, shall in like manner discharge the said duties until the appointment of a successor; and any bond or security taken of such deputy by such collector, pursuant to the fifth section of this act, shali be available to his heirs or representatives to indemnify them for loss or damage accruing from any act of the proper deputy so continuing or so succeeding to the duties of such collector. RIGHT OF COLLECTORS TO SUE, ETC. Sec. 31. And be it further enacted, 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 duties and taxes imposed by this act, however the same may be designated, and to prosecute for the recovery of the same, and for the recovery of any sum or sums which may be PENALTY FOR FALSE OATH. 25 forfeited by virtue of this act; and all fines, penalties and for¬ feitures which may be incurred or imposed by virtue of this act, shall and may be sued for and recovered, in the name of *he United States, or of the collector within whose district any such fine, penalty or forfeiture shall have been incurred, in kny proper form of action, or by any appropriate form of proceeding, before any circuit or district court of the United States for the district within which said fine, penalty or for¬ feiture may have been incurred, or before any other court of competent jurisdiction; and, where not otherwise and differ¬ ently provided for, one moiety thereof shall be to the use of the United States, and the other moiety thereof to the use of the person who, if a collector or deputy collector, shall first inform of the cause, matter or thing whereby any such fine, penalty or forfeiture was incurred. PENALTY FOR FALSE OATH. Sec. 32. And be it further enacted, That if any person in any case, matter, hearing, or other proceeding in which an oath or affirmation shall be required to be taken or adminis¬ tered under and by virtue of this act, shall, upon the taking of such oath or affirmation, knowingly and willingly swear or affirm falsely, every person so offending shall be ^deemed guilty of perjury, and shall, on conviction thereof, be subject to the like punishment and penalties now provided by the laws of the United States for the crime of perjury. ACCOUNTS—HOW TO BE KEPT AT THE TREASURY. Sec. 33. And be it further enacted, That separate accounts shall be kept at the treasury of all moneys received from internal duties or taxes in each of the respective States, Territories and collection districts, and that separate accounts Bhal. be kept of the amount of each species of duty or tax that shall accrue, so as to exhibit, as far as may be, the amount collected from each source of revenue, with the moneys paid to the collectors and deputy collectors, and to the other officers employed in each of the respective States, Territories and collection districts—an abstract in tabular form of which accounts it shall be the duty of the Secretary of the Treasury, annually in the month of December, to ldy before Congress. 36 THE NATIONAL TAX LAW. COMPENSATION TO COLLECTORS. Sec 34. And be it further enacted, That there shall bo allowed to the collectors appointed under this act, in full com¬ pensation for their services and that of their deputies in carry¬ ing this act into effect, a commission of four per centum upon the first hundred thousand dollars, and two per centum upon all sums above one hundred thousand dollars; such commis¬ sions to be computed upon the amounts by them respectively paid over and accounted for under the instructions of the Treasury Department: Provided, that in no case shall such commissions exceed the sum of $10,000 per annum, except as hereinafter provided. And there shall be further allowed to each collector his necessary and reasonable charges for sta¬ tionery and blank books used in the performance of his official duties, which, after being duly examined and certified by the Commissioner of Internal Revenue, shall be paid out of the treasury: Provided, that the Secretary of the Treasury be au¬ thorized to make such further allowance as may be reasonable in cases in which, from the territorial extent of the district, or from the amount of internal duties collected, it may seem just to make such allowance; but the whole compensation shall not exceed $10,000, except in collection districts embracing more than one Congressional district. IN CASE OP A PARTY AGGRIEVED. Sec. 35. And be it further enacted, That when any duty or tax shall have been paid by levy and distraint, any person or persons or party who may feel aggrieved thereby may apply to the assessor of the district for relief, and exhibit such evi¬ dence as he, she or they may have of the wrong done, or supposed to have been done, and after a full investigation the assessor shall report the case, with such parts of the evidence as he may judge material, including also such as may be regarded material by the party aggrieved, to the Commissioner of Internal Revenue, who may, if it shall be made to appear to him that such duty or tax was levied or collected, in whole or in part, wrongfully or unjustly, certify the amount wrong¬ fully and unjustly levied or collected, and the same shall be refunded and paid to the person or persons or party as afore¬ said, from any moneys in the treasury not otherwise appro¬ priated, upon the presentation of such certificate to the proper officer thereof. SPECIAL PROVISIONS FOR SOME STATES. 27 TITLE IN GOODS DISTRAINED. Sec. 36. And be it further enacted , That in all cases of dis¬ traint and sale of goods or chattels, for non-payment of taxes provided for in this act, the bill of sale of such goods or chattels given by the officer making such sale to the purchaser thereof shall be conclusive evidence of the right of the officer to make such sale, and of the correctness of his proceedings in selling the same. TAXES DUE FROM STATES IN REBELLION. Sec. 37. And be it further enacted, That if for any cause, at any time after this act goes into operation, the laws of the United States can not be executed in a State or Territory of the United States, or any part thereof, or within the District of Columbia it shall be the duty of the President, and he is hereby authorized, to proceed to execute the provisions of this act within the limits of such State or Territory, or part thereof, or District of Columbia so soon as the authority of the United States therein shall be reestablished, and to collect the sums which would have been due from the persons residing or holding property, goods, wares or merchandise, object or article therein liable to any duty, license or tax, with interest at the rate of six per centum per annum thereon from the time such duty, license or tax ought to have been paid until paid in the manner and under the regulations prescribed in this act, so far as applicable, and where not applicable the assessment and levy shall be made and the time and manner of collection regulated by the instructions and directions of the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury. SPECIAL PROVISIONS FOR SOME STATES. Sec. 38. And be it further enacted , That the officers who may be appointed under this act, except within those districts within any State or Territory which have been or maybe otherwise specially provided for by law, shall be, and hereby are, authorized, in all cases where the payment of such tax has not been assumed by the State, to perform all the duties relating to or regarding the assessment and collection of the direct tax imposed by an act entitled “ An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes,” approved August fifth, one thousand eight hundred and sixty-one, or any direct tax which THE NATIONAL TAX LAW may be hereafter enacted: Provided , that the sum of nine* teen thousand three hundred and twelve dollars, direct tax, laid upon the Territory of Nebraska by said act, shall be paid and satisfied by deducting said amount from the appropriation for legislative expenses of the Territory of Nebraska for the year ending thirtieth of June, one thousand eight hundred and sixty-three, and no further claim shall be made by said Terri¬ tory for legislative expenses for said year: Provided further, that the State of Tennessee shall have until the first day of December next to assum e the payment of her portion of said tax. III.—SPIRITS, ALE, BEER AND PORTER. LICENSES TO DISTIL, ACCOUNTS, ETC. Sec. 39. And be it further enacted , That it shall be the duty of the collectors within their respective districts, to grant li¬ censes for distilling, which licenses shall contain the date thereof, the sum paid, and the time when the same will expire, and shall be granted to any person, being a resident of the United States, who shall desire the same, by application in writing to such collector, upon payment of the sum or duty payable by this act upon each license requested. And at the time of applying for said license, and before the same is issued, the person so applying shall give bond to the United States in such sum as shall be required by the collector, and with one or more sureties, to be approved by said collector, conditioned that in case any additional still or stills, or other implements to be used as aforesaid, shall be erected by. him, his agent or superintendent, he will, before using or causing or permitting the same to be used, report in writing to the said collector the capacity thereof, and information from time to time of any change in the form, capacity, ownership, agency, or superin¬ tendence, which all or either of the said stills or other imple¬ ments may undergo; and that he will, from day to day, enter or cause to be entered, in a book to be kept for that purpose, the number of gallons of spirits that may be distilled by said still or stills, or other implements, and also of the quantities of grain or other vegetable pioductions, or other substances put into the mash-tub or otherwise used by him, his agent, or superintendent, for the .purpose of prodmsing spirits, which v APPLICATION FOR LICENSES. 29 said book shall be open at all times during the day ^Sundays excepted) to tho inspection of the said collector, who may make any memorandums or transcripts therefrom; and that he will render to the said collector, on the first, tenth and twentieth days of each and every month, or within five days thereafter, during the continuance of said license, an exact account, in writing, taken from his books, of the number of gallons of spirits distilled and sold or removed for consump¬ tion or sale by him, his agent or superintendent, and the proof thereof, and also of the quantities of grain or other vege¬ table productions, or other substances, put into the mash-tub, or otherwise used by him, his agent, or superintendent, for the purpose of producing spirits, for the period or fractional part of a month then next preceding the date of said report, which said report shall be verified by affidavit in the manner prescribed by this act; and that he will not sell or per¬ mit to be sold, or removed for consumption or sale, any spirits distilled by him under and by virtue of his said license, until the same shall have been inspected, gauged, and proved, and the quantity thereof duly entered upon his books as afore¬ said ; and that he will, at the time of rendering said account, pay to the said collector the duties which by this act are imposed on the spirits so distilled; and the said bond may be renewed or changed, from time to time, in regard to the amount and sureties thereof, according to the discretion of the collector. APPLICATION FOR LICENSES. Sec. 40. And be it further enacted, That the application in writing made by any person for a license for distilling, as aforesaid, shall state the place of distilling, the number and capacity of the still or stills, boiler or boilers, and the name of the person, firm, company, or corporation using rne same; and any person making a false statement in either if the said particulars shall forfeit and pay the sum of one hundred dol¬ lars, to be recovered with costs of suit. TAX ON SPIRITS. Sec. 41. And be it further enacted , That, in addition to the duties payable for licenses herein provided, there shall be paid, on all spirits that may be distilled and sold, or removed for consumption or sale, of first proof, on and after the first day 80 THE NATIONAL TAX LAW of August, one thousand eight hundred and sixty-two, the duty of twenty cents on each and every gallon, which shall be paid by the owner, agent or superintendent of the still or other vessel in which the said spirituous liquors shall have been distilled ; which duty shall be paid at the time of rendering the accounts of spirituous liquors so chargeable with duty, required to be rendered by this act: Provided, that the duty on spirituous liquors and all other spirituous beverages enu¬ merated in this act shall be collected at no lower rate than the basis of first proof, and shall be increased in proportion for any greater strength than the strength of prcof. WHAT IS CONSIDERED “ PROOF.” Sec. 42. And be it further enacted, That the term fiist proof used in this act, and in section six of the act of March second, one thousand eight hundred and sixty-one, entitled “ An act to provide for the payment of outstanding treasury notes, to authorize a loan, to regulate and fix the duties on imports, and for other purposes,” shall be construed, and is hereby declared to mean, that proof of a liquor which corre¬ sponds to fifty degrees of Tralles’ centesimal hydrometer, adopted by regulation of the Treasury Department, of August twelfth, one thousand eight hundred and fifty, at the tempera¬ ture of sixty degrees of Fahrenheit’s thermometer; and that in reducing the temperatures to the standard of sixty, and in levying duties on liquors above and below proof, the table of commercial values, contained in the manual for inspectors of spirits, prepared by Professor McGulloch, under the super¬ intendence of Professor Bache, and adopted by the Treasury Department, shall be used and taken as giving the proportions of absolute alcohol in the liquids gauged and proved according to which duties shall be levied. INSPECTORS -AND THEIR DUTIES. Sec. 4B. And be it further enacted, That there shall lie designated by the collector in every assessment district where the same may be necessary one or more inspectors, who shall take an oath faithfully to perform their duties in such form as the Commissioner of Internal Be venue shall prescribe, and who shall be entitled to receive such fees as may be fixed and prescribed by said Commissioner. And all spirits distilled as aforesaid by any person licensed as aforesaid shall, before tho BbNDED WAREHOUSES—ACCOUNTS OP MANUFACTURE. 31 same is used., or removed for consumption or sale, be inspected, gauged and proved by some person so as aforesaid designated for the performance of such duties, and who shall mark upon the cask or other package containing such spirits, in a manner to be prescribed by said Commissioner, the quantity and proof of the contents of such cask or package, with the date of inspection and the name of the inspector. And any person who shall attempt fraudulently to evade the payment of duties upon any spirits distilled as aforesaid, by changing in any manner the mark upon any such cask or package, shall forfeit the sum of five hundred dollars for each cask or package sa altered or changed, to be recovered as hereinbefore provided. And the fees of such inspector shall in all cases be paid by the owner of the spirits so inspected, gauged and proved. And any such inspector who shall knowingly put upon any such cask or package any false or fraudulent mark shall be liable to the same penalty hereinbefore provided for each cask or package so fraudulently marked. And any person who shall use any cask or package so marked, for the purpose of selling spirits of a quality different from that so inspected, shall be subject to a like penalty for each cask or package so used. BONDED WAREHOUSES. Sec. 44. And be it further enacted, That the owner or owners of any distillery may erect, at his or their own expense, a warehouse of. iron, stone or brick, with metal or other fire-proof roof, to be contiguous to such distillery; and such warehouse, when approved by the collector, is hereby declared a bonded warehouse of the United States, and shall be used only for storing distilled spirits, and to be under the custody of the collector or his deputy. And the duty on the spirits stored in such warehouse shall be paid when and as it is sold or removed from such warehouse for sale. ACCOUNTS OP MANUFACTURE, SALE, ETC. Sec. 45. And be it further enacted , That every person who, on the first day of August, one thousand eight hundred and sixty-two, shall be the owner of any still, boiler, or other vessel, used or intended to be used for the purpose of distilling spirituous liquors, as hereinbefore provided, or who shall have such still, boiler or other vessel under his superintendence, either as agent for the owner cr on his own account, and 32 THE NATIONAL TAX LAW. every person who, after said day, shall use or intend to use any still, boiler or other vessel, as aforesaid, either as owner, agent or otherwise, shall from day to day make true and exact entry, or cause to be entered, in a book to be kept by him for that purpose, the number of gallons of spirituous liquors distilled by him, and also the number of gallons sold, or removed for consumption or sale, and the proof thereof, which book shall always be open in the daytime, Sundays excepted, for the inspection of the said collector, w T ho may take any minutes, memorandums or transcripts thereof, and shall render to said collector, on the first, tenth and twentieth days of each and every month in each year, or within five days thereafter, a general account in writing, taken from his books, of the number of gallons of spirituous liquors distilled and sold, or removed for consumption or sale, and the proof thereof, for the period or fractional part of a month preceding said day, or for such portion thereof as may have elapsed from the date of said entry and report to the said day which shall next ensue; and shall also keep a book or books, in a form to be prescribed by the Commissionef* of Internal Revenue, and to be open at all seasonable hours for inspection by the collector and assessor of the district, wherein shall be entered from day to day the quantities of grain or other vegetable productions or other substances put into the mash tub by him, his agent or superintendent, for the purpose of producing spirits; and shall verify or cause to be verified the said entries, reports, books and general accounts, by oath or affirmation, to be taken before the collector or some other officer authorized by the laws of the State to administer the same according to the form required by this act, where the same is prescribed; and shall also pay to the collector the duties which by this act ought to be paid on the spirituous liquors so distilled and sold, or removed for consumption or sale, and in said accounts mentioned, at the time of rendering an account thereof. HOW SPIRITS MAY BE SHIPPED, ETC. Sec. 46. And be it further enacted, That the collector of any district may grant a permit to the owner or owners of any distillery within his district to send or ship any spirits, the product of said distillery, after the quantity aud proof REGULATIONS FOR EXPORTING. thereof shall have been ascertained by inspection according jo the provisions of this act, to any place without said dis¬ trict and within the United States; and in such case the bill of lading, or receipt (which shall be in such form as the Com- mk&ioner of Internal Revenue may direct) of the same shall be taken in the name of the Collector of the district in which the distillery is situate, and the spirits aforesaid shall be con¬ signed, in such bill of lading or receipt, to the collector of the district in which the place is situate whither the spirits is sent or shipped; and the amount of duties upon said spirits shall be stated in the receipt, and upon the arrival of the spirits, and upon the demand of the^collector aforesaid, the agent of the distillery (and the name of the agent, for the con¬ venience of the collector, shall always appear in the bill of lading or receipt) shall pay the duties upon the said spirits, with the expense of freight, and every other expense which has accrued thereupon; and the said collector, upon the pay¬ ment of the duties aforesaid, shall deliver the bill of lading or receipt and the spirits to the agent of the said distillery; and if the duties are not paid as aforesaid, then the said spirits shall be stored at the risk and cost of the owner or agent thereof, who shall pay an addition of ten per centum there¬ upon ; and all the general provisions of this act, in reference to liens, penalties and forfeitures, as also in reference to the collection, shall apply thereto, and be enforced by the collector of the district in which the spirits may be: Provided , that no permit shall be granted, under this section, for a quantity less than fifty barrels: and provided further, that the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, may make such further regulations and require such further securities as he may deem proper in order to protect the revenue and to carry out the spirit and intent of this section. REGULATIONS FOR EXPORTING, ETC. Sec. 47. And be it further enacted , That distilled spirits may be removed from the place of manufacture for the purpose of being exported, or for the purpose of being redistilled for export, and refined coal oil may be removed for the purpose of being exported, after the quantity of spirits or oil so removed shall have been ascertained by inspection, according 84 TITE NATIONAL TAX LAW. to the provisions of this act, upon and with the written per mission of the collector or deputy collector of the district without payment of the duties thereon previous to such removal, the owner thereof having first given bond to the United States, with sufficient sureties, in the manner and form and under regulations prescribed by the Commissioner of Internal Revenue, and in at least double the amount of said duties, to export the said spirits or oil or pay the duties thereon within such time as may be prescribed by the Com¬ missioner, which time shall be stated in said bond: Provided , that any person desiring to give such bonds shall first make oath, before the collector or deputy collector to whom he may apply for a permit to remove any such spirits or oil, in manner and form to be prescribed by said Commissioner, that he intends to export such liquors or oil, and that he desires to obtain said permit for no other purpose whatever; and any collector or deputy collector is hereby authorized to administer such oath: and •providedfurther , that no such removal shall be permitted where the amount of duties does not exceed the sum of three hundred dollars, nor in any case where the person desiring such permission has failed to perform the obligation of any bond previously given to the United States for the removal of any such articles, until the same shall have been fully kept and performed. And the collector of the district in which any such bond may be given is authorized to cancel said bond on payment of said duties, with interest thereon, at a rate ,to be fixed by said Commissioner, and all proper charges, if said liquors or oil shall not have been exported, or upon satisfactory proof that the same have been duly exported as aforesaid. And in case of the breach of the obligation of any such bond, the same shall be forthwith forwarded by the collector of the district to the Commissioner of Internal Revenue, to be by him placed in the hands cf the First Comptroller of the Treasury, who shall cause the same proceedings to be taken thereon, for the purpose of collecting the duties, interest and charges aforesaid, as are provided in this act in case of a delinquent collector. ATTESTATION OF ACCOUNTS OF SALE, ETC. Sec. 48. And be it further enacted , That the entries made in the books of the distiller, required to be kept in the fore- TAX OK BRER, ALE, PORTER, ETC. 35 going section, shall, on the first, tenth, and twentieth days of each and every month, or within five days thereafter, be verified by oath or affirmation, to be taken as aforesaid, of the person or persons by whom such entries shall have been made, which oath or affirmation shall be certified at the end of such entries by the collector or officer administering the BAme, and shall be, in substance, as follows: “ I 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 and belief, the whole quantity of spirituous liquors distilled*and sold, or removed for consump¬ tion or sale, at the distillery owned by-, in the county of -amounting to-gallons, according to proof prescribed by the laws of the United States.” Sec. 49. And be it further enacted , That the owner, agent or superintendent aforesaid, shall, in case the original entries required to be made in his books by this act shall not have been made by himself, subjoin to the oath or affirmation of the person by whom they were made the following oath or affirmation, to be taken as aforesaid: “ I do swear (or affirm) that, to the best of my knowledge and belief, the foregoing entries are just and true, and that I have taken all the means in my power to make them so.” TAX ON BEER, ALE, PORTER, ETC. Sec. 50. And be it further enacted , That on and after the first day of August, one thousand eight hundred and sixty- two, there shall be paid on all beer, lager beer, ale, porter and other similar fermented liquors, by whatever name such liquors may be called, a duty of one dollar for each and every barrel containing not more than thirty-one gallons, and at a like rate for any other quantity or for fractional parts of a barrel, which shall be brewed or manufactured and sold or removed for consumption or sale within the United States or the Territories thereof, or within the District of Columbia, alter that day; which duty shall be paid by the owner, agent or superintendent of the brewery or premises in which such fermented liquors shall be made, and shall be paid at the time of rendering the accounts of such fermented liquors so charge¬ able with duty, as required to be rendered by the following section of this act: Provided 1 that fractional parts of a barrel 86 THE NATIONAL TAX LAW. filial! oe halves, quarters, eighths and sixteenths, and any frac^ tional part containing less than one-sixteenth shall be accounted ftne-sixteenth; more than one-sixteenen, and not more than one-eighth, shall be accounted one-eighth; more than one- eighth, and not more than one-quarter, shall be accounted one-quarter; more than one-quarter, and not more than one- half, shall be accounted one-half; more than one-half shall be accounted one barrel. REGULATIONS OF MANUFACTURE, SALE, ETC. Sec. 51. And be it further enacted. That every person who, on said first day of August, one thousand eight hundred and sixty-^vo, shall be the owner or occupant of any brewery, or premises used or intended to be used for the purpose of brewing or making such fermented liquors, or who shall have such premises under his control or superintendence, as agent for the owner or occupant, or shall have in his possession or custody any vessel or vessels intended to be used on said pre¬ mises in the manufacture of beer, lager beer, ale, porter or other similar fermented liquors, either as owner, agent or otherwise, shall, from day to day, enter or cause to be entered in a book to be kept by him for that purpose, and which shall be open at all times f except Sundays, between the rising and setting of the sun, for the inspection of said collector, who may take any minutes or memorandums or transcripts thereof, the quantities of grain, or other vegetable productions or other substances, put into the mash-tub, or otherwise used for the purpose of producing beer, or for any other purpose, and the quantity or number of barrels and fractional parts of barrels of fermented liquors made and sold, or removed for consump¬ tion or sale, keeping separate account of the several kinds and descriptions; and shall render to said collector, on the first day of each month in each year, or within ten days thereafter, a general account, in writing, taken from his books, of the quantities of grain, or other vegetable productions or other substances, put into the mash-tub, or otherwise used, for the purpose of producing beer, or for any other purpose, and tho quantity or number of barrels and fractional parts of barrels of each kind of fermented liquors made and sold, or removed for consumption or sale, for one month preceding said day, and shall verify, or cause to be verified, the said entries. REG0LA IT0N9 QF MANUFACTURE. 37 reports, books and general accounts, on oath or affirmation, to be taken before the collector or some officer authorized by the laws of the State to administer the same according to the Ibrm required by this act, where the same is prescribed; and shall also pay to the said collector the duties which, by this act, ought to be paid on the liquor made and sold, or removed for consumption or sale, and in the said accounts mentioned, at the time of rendering the account thereof, as aforesaid. But where the manufacturer of any beer, lager beer or ale, manu¬ factures the same in one collection district, and owns or hires a depot or warehouse for the storage and sale of such beer, lager beer, or ale in another collection district, he may, instead of paying to the collector of the district where the same was manufactured the duties chargeable thereon, present to such collector or his deputy an invoice of the quantity or number of barrels about to be removed for the purpose of storage and sale, specifying in such invoice, with reasonable certainty, the depot or warehouse in which he intends to place such beer, lager beer or ale; and thereupon such collector or deputy shall indorse on such invoice his permission for such removal, and shall at the same time transmit to the collector of the district in which such depot or warehouse is situated, a duplicate of such invoice; and tliereafter*tlie manufacturer of the beer, lager beer or ale so removed shall render the same account, and pay the same duties, and be subject to the same liabilities and penalties as if the beer, lager beer or ale so removed, had been manufactured in the district. The Com¬ missioner of Internal Revenue may prescribe such rules as he may deem necessary for the purpose of carrying the provisions of this section into effect. ATTESTATION OF ENTRIES, ETC. Sec. 52. And be it further enacted , That the entries made in the books required to be kept by the foregoing section, shall, on said first day of each and every month,, or within ten days thereafter, be verified by the oath or affirmation, to be taken as aforesaid, of the person or persons by whom such entries shall have been made, which oafh or affirmation shall be certified at the end of such entries by the collector or officer administering the same,- and shall be, in substance, as follows : 88 THE NATIONAL TAX LAW “ I 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 and belief, the whole quantity of fermented liquors either brewed or brewed and sold at the brewery owned by-, in the county of -—, amounting to-barrels. Sec. 53. And be it further enacted , That the owner, agent or superintendent aforesaid, shall, in case the original entries required to be made in his books shall not have been made by himself, subjoin to the oath or affirmation the following oath or affirmation, to be taken as aforesaid: “ I do swear (or affirm) that, to the best of my knowledge and belief, the foregoing entries are just and true, and that I have taken all the means in my power to make them so.” IN CASE OF FALSE RETURNS, ETC. Sec. 54. And be it further enacted, That the owner, agent or superintendent of any vessel or vessels used in making fer¬ mented liquors, or of any still, boiler or other vessel used in the- distillation of spirits on which duty is payable, who shall neglect or refuse to make true and exact entry and report of the same, or to do, or cause to be done, any of the things by t his act required to be done as aforesaid, shall forfeit for every such neglect or refusal all the liquors and spirits made by or for him, and all the vessels used in making the same, and the stills, boilers, and other vessels used in distillation, together with the sum of five hundred dollars, to be recovered vrith costs of suit; which said liquors or spirits, with the vessels containing the same, with all the vessels used in making the same, may be seized by any collector of internal duties, and held by him un¬ til a decision shall be had thereon according to law: Provided, that such seizure be made within thirty days after the cause for the same may have occurred, and that proceedings to en¬ force said forfeiture shall have been commenced by such collec¬ tor within twenty days after the seizure thereof. And the pro¬ ceedings to enforce said forfeiture of said property shall be in the nature of a proceeding in rem, in the Circuit or District Court of the United States for the district where such seizure is made, or in any other court of competent jurisdiction. PENALTIES FOR NON-PAYMENT OF DUTIES, ETC. Sec. 55. And he it further ensictM, That in all cases in PENALTIES FOR NON-PAYMENT OF DUTIES. 39 which the duties aforesaid, payable on spirituous liquors dis¬ tilled and sold, or removed for consumption or sale, or beer, lager beer, ale, porter, and other similar fermented liquors, shall not be paid at the time of rendering the account of the same, as herein required, the person or persons chargeable therewith shall pay, in addition, ten per centum on the amount thereof; and, until such duties with such addition shall be paid, they shall be and remain a lien upon the distillery where such liquors have been distilled, or the brewery w T here such liquors have been brewed, and upon the stills, boilers, vats, and all other implements thereto belonging, until the same shall have been paid; and in case of refusal or neglect to pay said duties, with the addition, w 7 itliin ten days after the same shall have become payable, the amount thereof may be recovered by distraint and sale of the goods, chattels and effects of the delinquent; and, in case of such distraint, it shall be the duty of the officer charged with the collection to make, or cause to be made, an account of the goods, chattels or effects 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, chattels or effects, at his, her, or their dwelling, wdtli a note of the sum demanded, and the time and place of sale ; and said officer shall forthwith cause a notification to be published in some newspaper, if any there be, within the county, and publicly posted up at the post-office nearest to the residence of the person whose property shall be distrained, or at the court-house of the same county, if not more than ten miles distant, which notice shall specify the articles distrained, and the time and place pro¬ posed for the sale thereof, which time shall not be less than ten days from the date of such notification, and the place pro¬ posed for sale not more than five miles distant from the place of making such distraint: Provided , that in every case of dis¬ traint for the payment of the duties aforesaid, the goods, chat¬ tels, or effects so distrained may and shall be restored to the owner or possessor, if, prior to the sale thereof, payment or tender thereof shall be made to the proper officer charged with the collection, of the full amount demanded, togetliei w r ith such fee for levying and advertising, and such sum for the necessary and reasonable expenses of removing and keep 40 the National tax law * mg the goods, chattels, and effects so distrained as may be allowed in like cases by the laws or practice of the State or Territory wherein the distraint shall have been made; but in case of non-payment or- neglect to tender as aforesaid, the said officer shall proceed to sell the said goods, chattels and effects at public auction, after due notice of the time and place of Bale, and may and shall retain from the proceeds of such eale the amount demandable for the use of the United States, with the said necessary and reasonable expenses of said dis¬ traint and sale as aforesaid, and a commission of five per cen¬ tum thereon for his own use, rendering the overplus, if any there bo, to the person whose goods, chattels and effects shall have been distrained. general (monthly) statements op products, sale, etc. Sec. 56. And be it further enacted , That every person licensed as aforesaid to distill spirituous liquors, or licensed as a brewer, shall, once in each month, upon the request of the assessor or assistant assessor for the district in which his busi¬ ness as a distiller or brewer may be carried on, respectively, furnish the said assessor or assistant assessor with an abstract of the entries upon his books, herein provided to be made, showing the amount of spirituous liquor distilled and sold, or removed for consumption or sale, or of beer, lager beer, ale, porter, or other fermented liquor made and sold, or removed for consumption or sale, during the preceding month, respec¬ tively ; the truth and correctness of which abstract shall be verified by the oath of the party so furnishing the same. And the said assessor or assistant assessor shall have the right to examine the books of such person for the purpose of asqer- taining the correctness of such abstract. And for any neglect to furnish such abstract when requested, or refusal to furnish an examination of the books as aforesaid, the person so neglecting shall forfeit the sum of five hundred dollars. IV.—LICENSES. every manufacturer must obtain a license. Sec. 57. And be it further enacted , That from and after the first day of August, one thousand eight hundred and sixty-two, no person, association of persons, or corporation, shall be engaged in, prosecute, or cany on, either of the trades or REGULATIONS FOR OBTAINING LICENSES. 41 occupations mentioned in section sixty-four of this act, until he or they shall have obtained a license therefor in the manner hereinafter provided. REGULATIONS FOR OBTAINING LICENSES. Sec. 58. And be it further enacted , That every person, asso¬ ciation of persons, partnership or corporation, desiring to obtain a license to engage in any of the trades or occupations named in the sixty-fourth section of this act, shall register with the assistant assessor of the assessment district in which he shall design to carry on such tra.de or occupation—first, his or their name or style; and in case of an association or partnership, the names of the several persons constituting such association or partnership, and thezr places of residence ; second, the trade or occupation for which a license is desired; third, tli emplace where such trade or occupation is to be carried on; fourth, 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 ; if an innkeeper, the yearly rental of the house and property to be occupied for said purpose ; or, if not rented, the assistant assessor shall value the same. All of which facts shall be returned duly certified by such assist¬ ant assessor, both to the assessor and collector of the district; and thereupon, upon payment to the collector or deputy col¬ lector of the district the amount as hereinafter provided, such collector or deputy collector shall make out and deliver a license for such trade or occupation, which license shall con¬ tinue in force for one year, at the place or premises described therein. PENALTY FOR NEGLECT TO OBTAIN A LICENSE. Sec. 59. And be it further • enacted, That if any person