State exemption laws govern. Fisk v. O'Neill, 16 Otto, 272. Redemption of lands sold under execution, local laws govern. Brine v. Hartford Fire Insurance Co., 96 U. S. 627.

The United States Circuit Court, Southern District of New York, made an order for the examination of Robert Boyd to discover whether he had property to satisfy judgment of the court. Boyd refused to testify, and was imprisoned for contempt of court. The Supreme Court was petitioned for a writ of habeas corpus and certiorari. The circuit court was sustained in proceedings in the matter in accordance with the laws of the State of New York, under Sec. 916. Ex parte Boyd, 105 U. S. 647.

favor of United

SEC. 986. All writs of execution upon judgments obtained for the use of the United States, in any court thereof, in one Executions in State, may run and be executed in any other State or in any Territory, but shall be issued from, and made returnable to, the court wherein the judgment was obtained.

States run in

every State and

Territory.

DEBTS DUE UNITED STATES.

An act to provide for deducting any debt due the United States from any judg ment recovered against the United States by such debtor. 1875 (18 Stat. 481.)

Approved March 3,

When secre

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That when any final judgment recovered against the United States, or other claim duly allowed by legal authority, shall be presented to the Secretary of the Treasury for payment, and the plaintiff or claimant therein shall be indebted to the United States in any manner, whether as principal or surety, it shall be the duty of the secretary to withhold payment of an amount of such judgment or claim equal to the debt thus due to the United States; and if such plaintiff or claimant assents to such set-off, and tary shall exedischarges his judgment or an amount thereof equal to said debt or claim, the secretary shall execute a discharge of the debt due from the plaintiff to the United States. But if such plaintiff or claimant denies his indebtedness to the United States, or refuses to consent to the set-off, then the secretary shall withhold payment of such further amount of such judgment or claim as in his opinion will be sufficient to cover all legal charges and costs in prosecuting the debt of the United States to final judgment. And if such debt is not

cute discharge.

Amount of

debt due

United States

to be withheld

by Secretary of

Treasury in

paying judgments or allowed claims against the United States.

When further

amount to be

withheld to

cover costs,

etc.

already in suit, it shall be the duty of the secretary to cause legal proceedings to be immediately commenced to enforce the same, and to cause the same to be prosecuted to final judgment with all reasonable dispatch. And if in such action judgment shall be rendered against the United States, or the amount recovered for debt and costs shall be less than the amount so withheld as before provided, the balance shall then be paid over to such plaintiff by such secretary, with six per cent interest thereon for the time it has been withheld from the plaintiff.

When secre

legal proceed

tary shall cause ings to be com

menced.

When balance shall be paid, with interest.

SEC. 3466. Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied; and the priority hereby established shall extend as well to cases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent debtor are attached by process of law, as to cases in which an act of bankruptcy is committed.

SEC. 3467. Every executor, administrator, or assignee, or other Liability of ex-person, who pays any debt due by the person or estate from whom or for which he acts, before he satisfies and

ecutors, etc., to United States.

Priority of United States in insolvent estates.

pays the debts due to the United States from such person or estate, shall become answerable in his own person and estate for the debts so due to the United States, or for so much thereof as may remain due and unpaid.

DUTIES OF CLERKS OF UNITED STATES COURTS.

SEC. 797, as amended by Sec. 2, act March 1, 1879. Every clerk of a circuit or district court shall, within thirty days after the adjournment of each term thereof, forward to the Solicitor of the Treasury a list of all judgments and decrees, to which the United States are parties, which have been entered in said court, respectively, during such term, showing the amount adjudged or decreed, in each case, for or against the United States, and the term to which execution thereon will be returnable. He shall also, at the close of each quarter or within ten days thereafter, report to the Commissioner of Internal Revenue all moneys paid into court on account of cases arising

Clerk to forward to Solicitor of the Treasury a list of judgments,

etc.

Clerk to report to commissioner as to all moneys paid into court in internal revenue cases, etc.

under the internal revenue laws, as well as all moneys paid on suits on bonds of collectors of internal revenue. The report shall show the name and nature of each case, the date Sec. 2, act of payment into court, the amount paid on account of March 1, 1879. debt, tax, or penalty, and also the amount on account of costs. If such money, or any portion thereof, has been paid by the clerk to any internal revenue officer or other person, the report shall show to whom each of such payments was made; and if to an internal revenue officer, it shall be accompanied by the receipt of such officer.

Secs. 5 and 6, act Feb. 22, 1875 (18 Stat. 334), provide penalties for clerk not making reports, etc.

(FORM 17, REVISED.)

NOTICE OF TAXES ASSESSED.

OFFICE OF THE COLLECTOR OF INTERNAL REVENUE,
DISTRICT, STATE OF
189 .

18.

iv.

List for month of

M

100

A tax, under the Internal Revenue Laws of the United States, amounting to Too dollars, being for has been assessed against you by the Commissioner of Internal Revenue, and transmitted by him to me for collection. This tax is due and payable on or before the day of and unless paid within that time it will become my duty to collect the same with a penalty of five per centum additional, and interest at one per centum per month.

[Signature] Collector.

Payment may be made to

at

Bring this notice with you.

(Form 21, PAGE 1.)

GENERAL DEMAND FOR TAXES.

OFFICE OF THE COLLECTOR OF INTERNAL REVENUE,
DISTRICT, STATE OF
189 .

List.

M

100

A tax, under the internal revenue laws of the United States, amounting to Too dollars, being for has been assessed against you by the Commissioner of Internal Revenue, and transmitted by him to me for collection. The same not having been paid within the time required by law, you became liable to pay five per centum additional upon the amount thereof, and interest at the rate of one per centum per month from the day of 189, and demand is hereby made upon you for the said tax, with the additional five per centum, and such interest as may accrue before payment. If not paid within ten days from the personal service or mailing hereof, it will become my duty to collect the same by distraint and sale of property.

?

Payment may be made to
Amount of tax, $

Penalty,

Total,

at

Bring this notice with you.

[Signature] Collector.

(FORM 21, PAGE 2.)

RETURN OF SERVICE.

I certify that on the

day of

189, I served a notice,

of which the within is a true copy, upon the within-named by giving it in hand to him, or by leaving it at his last and usual place of abode, or his usual place of business.

Subscribed this

day of

189.

[Signature] Deputy Collector.

The above form of return should be changed, as the case may require, to make it conform to the facts. For instance, if the service is made personally, the words, "or by leaving it at his last and usual place of abode, or his usual place of business," should be erased, and in other cases the printed words not required in stating the mode of service should be erased.

(FORM 38, REVISED JUNE, 1887, PAGE 1.)

CLAIM FOR THE REDEMPTION OF STAMPS (OTHER THAN DOCUMENTARY AND PROPRIETARY) UNDER SECTION 3426, REVISED STATUTES OF THE UNITED STATES, AS AMENDED BY THE ACT OF MARCH 1, 1879.

State of

, County of

SS.

"

of

, State and County aforesaid, being duly according to law, deposes and says that (see note A) he engaged in the business of day of Dist., State of

W

9

A. D. 18 he purchased from

"

the Internal Revenue

"

face value of and that he

100

Too dollars, herewith presented for redemption; now the bona fide owner of said stamp and

justly entitled to reimbursement therefor. Deponent now asks and demands that the sum of 100 dollars, being the face value of said stamp , be refunded as provided in Section 3426, Revised Statutes, United States, as amended by the Act of March 1, 1879, for the following reasons, viz.: (See Nos. 4, 5, 6, and 7 of Instructions on page 623.)

; that

; that upon the

Collector,

Stamp of the

Deponent further says (see note B) that he ha not heretofore presented any claim for the refunding of the above-mentioned amount or any part thereof; that the value or reimbursement of the value of said stamp or any portion thereof, has not heretofore been received by claimant, directly or indirectly; and further, that all manufactured or sold by fully stamped as renot indebted to

9

W

quired by law, and that the said (see note C) the United States in any amount whatever. And deponent further states that such stamp ha never been used otherwise than as above specified.

Sworn to and subscribed before me this A. D. 189.

day of
[Signature]

P. O. address.

(See Instruction No. 3, page 623.)

A. If a member of a firm, state the fact here.

B. If a claim has been presented before, state the fact in lieu of this.

C. Insert here the name of actual owner or owners of stamps.