to purchase for of the facts re special order of the commissioner of internal revenue. At the time and place appoint- 30 June 1864. ed, the officer making such seizure shall proceed to sell the said estate at public auction, Sales regulated. offering the same at a minimum price, including the expense of making such levy, and all charges for advertising and an officer's fee of ten dollars; and in case the real estate so seized as aforesaid, shall consist of several distinct tracts or parcels, the officer making sale thereof shall offer each tract or parcel for sale, separately, and shall, if he deem it advisable, apportion the expenses, charges and fees aforesaid, to such several tracts or parcels, or to any of them, in estimating the minimum price aforesaid. And if no When collector person offers for said estate the amount of said minimum price, the officer shall declare the government. 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 Adjournments. may be adjourned from time to time by said officer, for not exceeding thirty days in all, if he shall think it advisable so to do. If the amount bid shall not be then and there paid, the officer shall forthwith proceed to again sell said estate in the same manner; and upon any sale and the payment of the purchase-money, shall give to the purchaser a certificate of purchase, which shall set forth the real estate purchased, for whose taxes the same was sold, the name of the purchaser and the price paid therefor; and if Deeds. the said real estate be not redeemed in the manner and within the time hereinafter provided, then the said collector or deputy-collector shall execute to the said purchaser, upon his surrender of said certificate, a deed of the real estate purchased by him as aforesaid, reciting the facts set forth in said certificate, and in accordance with the laws of the state in which such real estate is situate upon the subject of sales of real estate under execution, which said deed shall be primâ facie evidence of the facts therein To be evidence stated; and if the proceedings of the officer as set forth have been substantially in cited. accordance with the provisions of law, shall be considered and operate as a conveyance of all the right, title and interest the party delinquent had in and to the real estate thus sold at the time the lien of the United States attached thereto. Any person, whose estate may be proceeded against as aforesaid, shall have the right to pay the amount due, together with the costs and charges thereon, to the collector or deputy-collector, at any time prior to the sale thereof, and all further proceedings shall cease from the time of such payment. The owners of any real estate sold as aforesaid, their heirs, Redemption. executors or administrators, or any person having any interest therein, or a lien thereon, or any person in their behalf, shall be permitted to redeem the land sold as aforesaid, or any particular tract thereof, at any time within one year after the sale thereof, upon payment to the purchaser, or, in case he cannot be found in the county in which the land to be redeemed is situate, then to the collector of the district in which the land is situate, for the use of the purchaser, his heirs or assigns, the amount paid by the said purchaser, and interest thereon at the rate of twenty per centum per annum. And any Lands in other collector or deputy-collector may, for the collection of taxes imposed upon any person sold." or for which any person may be liable, 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 resides; and his proceedings in relation thereto shall have the same effect as if the same were had in his proper collection district. And it shall be the Record of sales. duty of every collector to keep a record of all sales of land made in his collection district, whether by himself or his deputies, or by another collector, 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 be 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 Where deposited collector or the expiration of his term of office from any other cause, said record shall be delivered to his successor in office; and a copy of every such record, certified by the collector, shall be evidence in any court of the truth of the facts therein stated. And Record of rewhen any lands sold as aforesaid, shall be redeemed as herein before provided, the col- demption. lector shall make an entry of the fact upon the record aforesaid, and the said entry shall be evidence of such redemption. And when any property, personal or real, seized and sold by virtue of the foregoing provisions, shall not be sufficient to satisfy the claim of the United States for which distraint or seizure may be made, against any person whose property may be so seized and sold, the collector may, thereafter, and as often as the same may be necessary, proceed to seize and sell, in like manner, any other property liable to seizure of such person, until the amount due from him, together with all expenses, shall be fully paid: Provided, That the word "county," wherever districts may be 30 June 1864. Ibid. 31. Collection of of non-residents within the United States. the same occurs in this act, or the acts of which this is amendatory, shall be construed to mean also a parish, or any other equivalent subdivision of a state or territory. 45. If any collector shall find, upon any list of taxes returned to him for collection, property lying within his district which is charged with any specific or ad valorem tax taxes on property 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, and upon which the duty or tax has not been paid within the time required by law, such collector shall forthwith take such property into his custody, and shall advertise the same, and the tax charged upon the same, in some newspaper published in his district, if any shall be published therein, otherwise in some newspaper in an adjoining district, for the space of thirty days; and if the taxes thereon, with all charges for advertising, shall not be paid within 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 cost of advertising and selling the same. And like proceedings to those provided in the preceeding section for the purchase and resale of property which cannot be sold for the amount of duty or tax due thereon shall be had, with regard to property sold under the provisions of this section. And any surplus arising from any sale herein provided for, shall be paid into the treasury, for the benefit of the owner of the property; and the secretary of the treasury is authorized, in any case where money shall be paid into the treasury for the benefit of any owner of property sold as aforesaid, to repay the same on proper proof being furnished, that the person applying therefor is entitled to receive the same. district of resi dence. Ibid. 32. 46. Whenever a collector shall have on any list duly returned to him, the name of Collectors to any person not within his collection district who is liable to tax, or if any person so transmit lists to liable to tax who shall have, in the collection district in which he resides, no sufficient property subject to seizure or distraint from which the money due for duties or tax can be collected, it shall and may be lawful for such collector to transmit a copy or statement containing the name of the person liable to such duty or tax as aforesaid, with the amount and nature thereof, duly certified under his hand, to the collector of any district to which said person shall have removed, or in which he shall have property, real or Duty of collector personal, liable to be seized and sold for duty or tax. And the collector of the district to whom the said certified copy or statement shall be transmitted shall proceed to collect the said duty or tax, in the same way as if the name of the person and objects of tax contained in the certified copy or statement were on any list furnished to him by the assessor of his own collection district; and the said collector, upon receiving said certified copy or statement as aforesaid, shall transmit his receipt for it to the collector sending the same to him. of such district. Ibid. 333. Collectors to make monthly returns. Depositories to be selected. Ibid. 234. Collectors to be charged with whole amount of tax lists. 47. The several collectors 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 required 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 commissioner of internal revenue; and each of the said collectors shall complete the collection of all sums assigned to him for collection as aforesaid, shall pay over the same into the treasury, and shall render his accounts to the treasury department as often as he may be required. And the secretary of the treasury is authorized to designate one or more depositories in each state, for the deposit and safe-keeping of the moneys collected by virtue of this act; and the receipt of the proper officer of such depository to a collector, for the money deposited by him, shall be a sufficient voucher for such collector in the settlement of his accounts at the treasury department; and the commissioner of internal revenue may, under the direction of the secretary of the treasury, prescribe such regulations with reference to such deposits as he may deem necessary. 48. Each collector shall be charged with the whole amount of taxes, whether contained in lists delivered to him by the assessors, respectively, or delivered or transmitted to him by assistant assessors, from time to time, or by other collectors, or by his predecessor in office, and with the additions thereto, with the par value of all stamps deposited with him, and with all moneys collected for passports, penalties, forfeitures, What deductions fees or costs; and he shall be credited with all payments into the treasury made as provided by law, with all stamps returned by him uncancelled to the treasury, and with the amount of taxes contained in the lists transmitted in the manner above provided to other collectors, and by them receipted as aforesaid; and also with the amount of the taxes of such person as may have absconded, or become insolvent, prior to the day when the tax ought, according to the provisions of law, to have been collected, and to be allowed. with all uncollected taxes transferred by him, or by his deputy acting as collector, to his successor in office: Provided, That it shall be proved to the satisfaction of the commissioner of internal revenue, that due diligence was used by the collector, who shall certify the facts to the first comptroller of the treasury. And each collector shall also be credited with the amount of all property purchased by him for the use of the United States, provided he shall faithfully account for and pay over the proceeds thereof upon a resale of the same as required by law. In case of the death, resignation or removal of the collector, all lists and accounts of taxes uncollected shall be transferred to his successor in office, as soon as such successor shall be appointed and qualified, and it shall be the duty of such successor to collect the same. 30 June 1864. Ibid. 35. ure to collect. to issue. shal thereon. 49. If any collector shall fail, either to collect, or to render his account, or to pay over, in the manner or within the times herein before provided, it shall be the duty of the Penalty for failfirst comptroller of the treasury, and he is hereby authorized and required, immediately after evidence of such delinquency, to report the same to the solicitor of the treasury, who shall issue a warrant of distress against such delinquent collector, directed to the Distress-warrant marshal of the district, therein expressing the amount with which the said collector is chargeable, and the sums, if any, which have been paid over by him, so far as the same are ascertainable. And the said marshal shall, himself, or by his deputy, imme- Duties of mardiately proceed to levy and collect the sum which may remain due, with five per centum thereon, and all the expenses and charges of collection, by distress and sale of the goods and chattels, or any personal effects of the delinquent collector, giving at least five days' notice of the time and place of sale, in the manner provided by law for advertising sales of personal property on execution, in the state wherein such collector resides; and the bill of sale of the officer of any goods, chattels or other personal property, distrained and sold as aforesaid, shall be conclusive evidence of title to the purchaser, and primâ 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 Proceedings chattels, or other personal effects of such collector, sufficient to satisfy any warrant of against real distress, issued pursuant to the preceding section of this act, the lands and real estate of such collector, or so much thereof as may be necessary for satisfying the said warrant, after being advertised for at least three weeks in not less than three public places in the collection district, and in one newspaper printed in the county or district, if any there be, prior to the proposed time of sale, shall be sold at public auction, by the marshal or his deputy; who, upon such sale, shall, as such marshal or deputy-marshal, make and deliver to the purchaser of the premises so sold, a deed of conveyance thereof, Deeds. to be executed and acknowledged in the manner and form prescribed by the laws of the state in which said lands are situated; which said deed so made shall invest the purchaser with all the title and interest of the defendant or defendants named in said warrant, existing at the time of the seizure thereof. And all moneys that may remain Overplus. 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. estate. 14 Stat. 150. When returns to be made and 50. All lists or returns required to be made monthly, by any person, firm, company, 18 July 1866 ? 11. corporation or party, whatsoever, liable to tax, shall be made on or before the tenth day of each and every month, and the tax assessed or due thereon shall be certified or returned by the assessor to the collector on or before the last day of each and every taxes paid. month. And all lists or returns required to be made quarterly, and all other lists or returns, for which no provision is otherwise made, shall be made on or before the tenth day of each and every month in which said list or return is required to be made, or succeeding the time when the tax may be due and liable to be assessed, and the tax thereon shall be certified or returned as herein provided for monthly lists or returns. And the tax shall be due and payable on or before the last day of each and every month; and in case said tax is not paid on or before the last day of each and every month, the collector shall add ten per centum thereto: Provided, That notice of the Notice. time when such tax shall become due and payable shall be given, in such manner as shall be prescribed by the commissioner of internal revenue; and if said tax shall not be paid on or before the last day of the month as aforesaid, it shall be the duty of said collector to demand payment thereof, with ten per centum additional thereto in the manner prescribed by law; and if said tax and ten per centum additional are not paid within ten days from and after such demand thereof, it shall be lawful for the collector or his deputy to make distraint therefor, as provided by law, and so much of section eighty-three of the act of June 30th 1864, as amended by the act of March 3d 1865, (a) as relates to the time of payment and collection of tax, is hereby repealed; (a) See infra 270. 13 July 1866. 30 June 1864 236. 13 Stat. 238. Penalty for extortion or wilful oppression. Ibid. 37. Power to enter on property. and in all cases of neglect to make such lists or returns, or in case of false and fraudulent returns, the provisions of existing law, as amended by this act, shall be applicable thereto. VI. GENERAL PROVISIONS. 51. Each and every collector or his deputy, who shall be guilty of any extortion or wilful oppression, under color of law, or shall knowingly demand other or greater sums than shall be authorized by law, or shall receive any fee, compensation or reward, except as herein prescribed, for the performance of any duty, or shall wilfully neglect to perform any of the duties enjoined by this act, shall, upon conviction, be subject to a fine of not exceeding one thousand dollars, or to be imprisoned for not exceeding one year, or both, at the discretion of the court, and be dismissed from office, and be for ever thereafter incapable of holding any office under the government; and one half of the fine so imposed shall be for the use of the United States, and the other half for the use of the informer, who shall be ascertained by the judgment of the court; and the said court shall also render judgment against said collector or deputy-collector for the amount of damages accruing to the party injured, to be collected by execution. And each and every collector or his deputies shall give receipts for all sums by them collected. 52. A collector or deputy-collector, assessor, assistant assessor, revenue agent or inspector shall be authorized to enter, in the daytime, any brewery, distillery, manufactory, 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 or kept by any manufacturer or producer, relating to such property, articles or objects. Penalty for refu- And every owner of such brewery, distillery, manufactory, building 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: Provided, however, That when such premises shall be open at night, such officers may enter while so open in the performance of their official duties. sal to admit. Ibid. 38. Penalty for ob 53. If any person shall forcibly obstruct or hinder any assessor or assistant assessor, or any collector or deputy-collector, revenue agent or inspector, in the execution of this structing officers. act, or of any power and authority hereby vested in him, or shall forcibly rescue or cause to be rescued any property, articles or objects, after the same shall have been seized by him, or shall attempt or endeavor so to do, the person so offending shall, upon conviction thereof, for every such offence, forfeit and pay the sum of five hundred dollars, or double the value of property so rescued, or be imprisoned for a term not exceeding two years, at the discretion of the court: Provided, That if any such officer shall divulge to any party, or make known in any manner, other than is provided in this act, the operations, style of work or apparatus of any manufacturer or producer visited by him in the discharge of official duties, he shall be subject to the penalties prescribed in section thirty-six of this act. (a) Penalty on offi cers for disclosing knowledge so acquired. Ibid. 239. When deputy may act as collector. Ibid. 240. Who to act in case of death, resignation or removal of collector. Ibid. 41. Powers of collectors. 54. In case of the sickness or temporary disability of a collector to discharge such of his duties as cannot, under existing laws, be discharged by a deputy, they may be devolved by him upon one of his deputies; and for the official acts and defaults of such deputy the collector and his sureties shall be held responsible to the United States. 55. In case a collector shall die, resign or be removed, the deputies of such collector shall continue to act until his successor is appointed; and the deputy of such collector longest in service at the time immediately preceding, 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 discharge the said duties until the appointment of a successor: "Provided, That in case it shall appear to the secretary of the treasury that the interest of the government shall so require, he may by his order direct said duties to be performed by such other one of the said deputies, as he may in such order designate."(b) And any bond or security taken from a deputy by such collector, pursuant to this act, shall be available to his legal representatives and sureties, to indemnify them for loss or damage accruing from any act of the deputy so continuing or succeeding to the duties of such collector. 56. It shall be the duty of the collectors aforesaid, or their deputies, in their respective districts, and they are hereby authorized, to collect all the taxes imposed by law, however the same may be designated, and to prosecute for the recovery of any sum or (a) Supra 51. (b) So amended by act 3 March 1865, 1. 13 Stat. 471 30 June 1864. sums which may be forfeited by law; and all fines, penalties and forfeitures which may be incurred or imposed by law, shall be sued for and recovered, in the name of the United Recovery of fines, States, in any proper form of action, or by any appropriate form of proceeding, qui &c. tam or otherwise, before any circuit or district court of the United States for the district within which said fine, penalty or forfeiture may have been incurred, or before any other court of competent jurisdiction. And taxes may be sued for and recovered, in the name of the United States, in any proper form of action before any circuit or district court of the United States for the district within which the liability to such tax may have been or shall be incurred, or where the party from whom such tax is due may reside at the time of the commencement of said action; but no such suit shall be commenced unless the commissioner of internal revenue shall authorize or sanction the proceedings: Provided, That in case of any suit for penalties or forfeitures brought Costs. upon information received from any person, other than a collector, deputy-collector, assessor, assistant assessor, revenue agent or inspector of internal revenue, the United States shall not be subject to any costs of suit; nor shall the fees of any attorney or counsel employed by any such officer, be allowed in the settlement of his account, unless the employment of such attorney or counsel shall be authorized by the commissioner of internal revenue, either expressly or by general regulations. (a) Ibid. 42. jury. 57. If any person in any case, matter, hearing or other proceeding, in which an oath or affirmation shall be required to be taken or administered, under and by virtue False swearing to of this act, shall, upon the taking of such oath or affirmation, knowingly and wilfully be deemed per 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. Ibid. 43. treasury. 58. 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; Accounts, how and separate accounts shall be kept of the amount of each species of duty or tax kept at the that shall accrue, so as to exhibit, as far as may be, the amount collected from each source of revenue, with the moneys paid as compensation and for allowances to the collectors and deputy-collectors, assessors and assistant assessors, inspectors and 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 lay before congress. Ibid. 2 44. refunded. ments recovered against collectors. 59. The commissioner of internal revenue, subject to regulations prescribed by the secretary of the treasury, shall be and is hereby authorized, on appeal to him made, Duties illegally to remit, refund and pay back all taxes erroneously or illegally assessed or collected, exacted may be all penalties collected without authority, and all taxes that shall appear to be unjustly assessed, or excessive in amount, or in any manner wrongfully collected; and also repay to collectors or deputy-collectors the full amount of such sums of money as shall or Payment of judgmay be recovered against them, or any of them, in any court, for any internal taxes or licenses collected by them, with the costs and expenses of suit, and all damages and costs recovered against assessors, assistant assessors, collectors, deputy-collectors and inspectors, in any suit which shall be brought against them, or any of them, by reason of anything that shall or may be done in the due performance of their official duties. And all judgments and moneys recovered or received for taxes, costs, forfeitures and penalties, shall be paid to the collector, as internal taxes are required to be paid: Provided, That where a second assessment may have been made in case of a list, statement or return which, in the opinion of the assessor or assistant assessor, was false or fraudulent, or contained any understatement or undervaluation, such assessment shall not be remitted, nor shall taxes collected under such assessment be recovered, refunded or paid back, unless it is proved that said list, statement or return was not false or fraudulent, and did not contain any understatement or undervaluation. (a) How judgments for taxes to be paid. Ibid. 45. 60. In all cases of distraint and sale of goods or chattels for non-payment of taxes, duties or licenses, as provided for, the bill of sale of such goods or chattels given by the Effect of bill of officer making such sale, to the purchaser thereof, shall be prima facie evidence of the sale. right of the officer to make such sale, and conclusive evidence of the regularity of his proceedings in selling the same. Ibid. 248. feited, in default 61. All goods, wares, merchandise, articles or objects, on which taxes are imposed by the provisions of law, which shall be found in the possession, or custody, or within Articles liable to the control of any person or persons, for the purpose of being sold or removed by such tax to be forperson or persons in fraud of the internal revenue laws, or with design to avoid pay- of payment. ment of said taxes, may be seized by the collector or deputy-collector of the proper district, or by such other collector or deputy-collector as may be specially authorized by the commissioner of internal revenue for that purpose, and the same shall be forfeited (a) So amended by act 13 July 1866. 14 Stat. 111. |