rfor the rrefis,]
Belpre the Rattle
The joy el the - iveet May-time.
Singing a fragrant lay,
In the rnAle of flowery rhyme.
From green nails 14r away,
ttichleth mine eye inn ] ,
Like a faueraL hymn.
I Cannot laugh in the light
Bern of the golden :Spring,
For a sorrow, black as night,
My soul is shadowing ;
And the lily-laden air
Breathes a care.
I cannot echo the shout
Of merry boys at play,
Nor join the throngers out
In the city'; rutato-dsh
For I listen in waiting gloom
For the first dull boom !
! for the dawning death,
( )I, ! ror the viewless graves,
In the Nay-times balmy breath—
wooing-, the Nation's braves
! for the roses that bloom
For the tomb !
( : HAI; I.Ezi HENRY BROCK
- .3l:cy. 1564.
THE CI 'X .
The Thermometer.
IC. ettY G, 1863-MAY G. 16,14.
43 A. 1.1. 12 'M. 3P.MA . I
A. M. 12 Al. 3P. M.
44 45 44?„ . 54 TO. -
. S 2
WIND. 1 11,1311 i.
WE ENE....ENE.III-S3V...W.SW...WSW.
GETiE.RAT. CONFEttiLNCE OF TIM M. E.
- Cm; PiCli Or THE STATES—ArrouvrarENT:i
For. To-mon now.—The following appointments for
preaching to-morrow in the various pulpits of the
1.1. E. church in this city have been made :
'union, Fourth bel.,n- Artli—Morninx, lot . Robin
cOn i'fott ; Edward Thonnien.
st, 0 eorge's, Fourth /limy(' Race—Blorning,
J. 13. Waleley ; afterno , .n. 3. family gaticerinr - ;
evenimt, 7%, Da.vi.• W. clarlte. •
Nazareth, Thirteenth below vine—Morning,
JCFSO T. rock. Ovenimt - , 7 McKendree
Trinity, Eighth above li:tee-11Iorning, Wht.
L. 'not nton, I'd. A.: evening, I. C. Persltimr.
.
Arch-street, INT. 1 , , come r of Arch and Broad—
lf: orning, 10 ,:. J. m. Reid ; evening, 7.,V, 31. B. C.
Crawford.
• ..
Greellt rust, Linen :ibovt.. Tenth—Morning, KV!,
_Daniel Curry ; eveping. N. T. B. .. - Nlorraii.
Ebenezer, Christian below Fourth—Morning, 10h.;
, (missionary service), O. 11. Tinny; evening, 73-‘
-;,missionary service). 1. M. Trimble.
Sprit.; Garden-street, N. W. oor, SPring Garden
and Twentieth— Morning. 10 t 4. N. E. Cobleigh.
'evening, 731, W. 11. Ferris. •
Salem, Lombard below Broad—Morning, 103.;", C.
B. Tivpett ; evening. 73, H. Whi_teman.
Fifth-street, Filth street. below Green—Morning
.1
at 103,t, 1-11-hop Janes ; Evening. at I'M, C. Kingsley.
St. Paid's, Catherine street, above Sixth—Morn-
Idi3;;, L. Hitchcock ; evening, 7.1‘, W. Ter-
Jeff.
St, lohn's, Third street. above Poplar—Morning,
1012 Charleg ; evening_ 7X, Reuben Nelson.
Vharton-street, TiltarD , n street, below Fourth—
Yorning, B. F. Crary : (felling, W. E. Bigelow.
Kensington. corner of Richmond and Marl
tl•nrough streets—Mom Bit-hop Ames ; evening,
Iftnison,
jyrzmners Bethel. corner of Penn and Shippers
streets—morning. dame, Gardner ; evening, E.
K. Filcher.
Siloam—Morning, W. P. Stewart: evening, J.
1%:. ;51.911a-rd.
Wmiterm Twentieth street, below Walnut ; ,torn
ing, Bishop Baker ; evening, 1. - N. Baird.
ancoek-street, Hancock street, above Girard
svenue—Mortring. R. E. Guthrie ; evening, J. S.
-Smart.
Broo.d-street, S. W. ooinor of Browl and Chrie
tin James Porter; evening, W. H.
Ooodvrin.
Sanctuary, Fifth street. below Girard avenue—
Mornlng, R. R. Clarke ; J. W. Wilbur.
Central, Vine Meet. below Thitteenth—Morning,
Brown ; afternoon, at 3 o'clock, F. :Merrick ;
'evening, J. E. King.
Front-street, Front rect. above Laurel—M .;
orn
lag, H. D. Fisher erenin. G. M. Boyd.
Pitman Chapel, corner of Lombard and : Twenty
ltird-Attorning, T. E. Corkhill ; evening, K. D.
Twelfth-street, Twelfth street, below Poplar—
_Morning, Moses Hill : evening - . 11 A. Holmes.:
Second-street, Second street. below Reed—Morn
in;, G. W. Walker ; Pike.
Bedding, Sixteenth street. below Coates—Morn
ing, Bishop. Richardson: afternoon, at 3 o'clock, L
/wen ; evening, Rev. Mr. Webster.
Eleventh-street, Eleventh street above Washing
ton—Morning, A; S. McCoy.
Nineteentlx-street, corner of Seventeenth aud Pop
lar—Morning, I. Owent evening, 1) Sherman.
Scott Church, Eighth street. below Dickerson—
Morning, G. C. Smith; evening, E. Adams.
Calvary—Morning. d. 11. Noble; eyening, W. H.
Asbury, West Philatlelphia-31orning, G. D. Che
snowith; evening, F. B. Bangs.
Tabernacle—Eleyentli above JeffersOn—Morning,
F_ G. Hibbard: evershr.
Thirt y-eighth-street, 31autua—Morning, J.: W.
.Regeri - eveninu. H. Roth.
tiohoelisink, Uendantown avenue, above Oxford
.strees—Ktomine,. A. J. Kynett; evening, A. S.
_McCoy.
Centennial, Wet Philailelrbia—Morning, Thu 1 - 1
14toore; evening, William (:hip t. , -
Emory, Ca above Eighteenth street—
Morniug, 3. S. Me - 241array; evening, George Barton.
IleAnnville—Norninit. .1: B. ]?cote; evening, D.
Patten.
Stwai:erfielti. - batlphin street, above Frankton"
road—AlornimA, W. (iyitfra ; evening, M.. Heim.
baugli
Port Richmond—rklorninz. H. W. Houghton ;
evening,E. W. Keeler.
Pratrlford—Morran. , and evenin' R. W, Allen.
nathlington—Morning anti evening . , J. Brooks.
Germantown, Haines street-3lornmg, C. Kings
:ley ; evening, W. L. Tit , .l.lltol).
Germantown, St. Stephen's—Morning, —; eve
ning, B. Hawley.
Cließter—Morning Erna nvenina:. T. H. Sines.
Media—muruinfx. 0. V. Leinnion ; evening, J. V.
R. Miller.
West. uhester—Mornin , x, gemrge Peek; evening,
J. T. Oracle.
S. R. Nezbit evening s
D. W. Marline.
rianayunic—Mount Zion: Morning, T.II. Lynch.
Manityurk—Ebenezer: Morninz, IL. Denson. -
NOrritOrn—Oaktreet Morning, R. A. Csru,
then,
Norrist b-, , t met
cOcqn bs.
chestnut .11i11—.Norning - . L. 1). ; evening,
C'. (u re„
_ _
IlileAuwn—Mornira. M. Smith.
St. Janes—Morning, D. N. Smith.'
Paehulville—.7tlorninu. a. D. Strout.
usanden, New Jersey—Thir,l-AreetMorning, T
Eddy i eveninv,, U. Nofaiy.
Camden—Fittb-Tstreet : Evening, A. L. Brice.
Camden—Broadway : Mondriz, S. Reed.
Bordent,wn—D. Demp,ey.
'Woodbury—N. Norton.
Baddonteld—S. II oilman. N. Shumate.
MouPe.zter eity—L. M. Reeve,. W. A. Dov.:ort.
Fisierville-3. W. Lowe,
Cann 7 en—Tabernacle Church.
Bunter ; evening, E. H.Hurlburt.
Trenton—Bari - lel Wh , e : B. N. Spahr.
Durlingtvn—Broad mrcet. Richard Haney.
winnington, DeL—Ashury. W. H. Goode; Sr
Paul's F. P. Phelps.
Dr. 'Jeffries' Baptit Church. X. W. corner of
Fifth and Buttonwood 'street:—Morning, F. Men.
rick ; el ening, .T. H. Tirombley.
- Dr. Brainerd's Presbyterian Church, Pine street,
above Mairth—Morning, 0. S. Mansell; afternoon,
at 4 o'cl , ,elt, H. Bannister.
Church or the ilesFia - lt—Loca.street, near Broad
—Evenin g , O. Tiffany.
Olivet PreAfytcrinn Church—Morning, W. A.
DavidEan.
Ebere-ser—Rev. Mr. 3larlborough street
—Aftentoon, at tt -I M. Stallard ; evening,
O. M. Boyd.
First Presbyterian '.'hurt-ii, Buttonwood street,
below Sixllt—lllnt - riittx. at itt?6. I. Bing,bam;
Crenilo4, f. 734, I.V . rtri,tran. 4 :.
y Presby to; lan Church, 1.0 - JeuA street,
gent et Fifteenth—lquritlitz at 10i.;. A. D. Wilbur.
Sixth PreMesterian "itureli..S_zreliee e , treet, below
z.Sixtli—llorning, at DP L. Clarke ; afternoon,
rat 4, K. P. Jervis.
Rev. Dr. Knox'i,(niurart;errnantonit-31orning,
at tom, B. Hawley.
Gram Hill Presbyterian Churoh—llorninq, at
103;, J. eummings ; evenitm at 713.;;,..M. Raymond_
Dr. :stoelston's (Thereh. corner of Eleventh and
Wood streets—A ftern.,on nt sad. J. W. Lindsay.
Evangelical Mission. Tiv,mpson Areet, neat'
Frani:l'6rd road—l l D,rnin4, at tu;I: •1. - R. Nisbet. --
Sprim; Garden Pre , byterlau Church., Eleventh
and Wistar street ,, —Evening at 8 o'clock, H. H.
Ularke.
Coboa:sink PreA,:, - teriart Church, Germantown
road, above Fifth street—mornimt at 1.113!;, T. Carl.
ton ; evening - at 7% - , S. A. Jewett.
Union Presbyterian Church, Thirteenth street,
/*Jow ,- :pruee—Afternoon : at 33;', T. M. Reese.
FAST DAY.-.. 411 accordance with a reeom
ieendatirm of the General Conference now in ses
sion in this city, yesterday was observed by the Va
rious Churches of the Met - hodist
. Episcopal denoini
nation as a day of litimilmtion, and prayer,
for theblCKsinv 01 upon tau. arinin:i in the
. -
At the i'nion ihet hod i t , t Eplseopal Church, Fourth
.r.treet; below Arch, Iti-hop _horns presided.
The liev...Mr. so , eliton , dfored up a fervent prayer
for the welfare of the country. lie hindered God to
ide...e..s the President of the cidted states, the execu
tive officers, members of Conavess, and the brave
- officers and men of the army and navy. lie prayed
that ( f ind would look elfmn upon our arniies this
day, and protect the teen who may tt this moment
be in deadly conflict with the rebel hoar'.
The Her. C. /aimsley. of the Erie Llonlerence,
addressed the congregation. In 'the course of his
_remarks he said that slavery is the greatest crime
ever committed in the slain of God. He called
upon
God to bless the oppressed, break the yoke,
- and set them free. There ore two shies to this war I
One is it. war to tear limb from limb, to throw down
the temple of liberty. and esta i,l ish upon it oppressed
iniquity and tears, to build it upon humus woes.
The President of the 'United States welt remarked
that it anything is wrong this country it is sla
very. On the other side, it is a war fur universal
liberty and the relief of the 4 , ppres,A. He spoke in
eloquent terms of our tount,-y, and the brave men
Skid officers of our army and navy, Wirt are now
3n avow to SuStain it, and build up the tree of
liberty.
The rev. Mr. Racily led the ceirgrezatien in
prayer. •
The hey. Dr. Edward Thompson, of New York,
- delivered an able and a.l,lree.
Dr. 'Wiley, of the New Yolk East Conference, led
in prayer.
The services closed with the singing of the 110.xo
boxy, and a benediction.
In the afternoon services were held in the abOVe.
•Thureh, when .I.4hdfoli presided. in - the eve
-Mug the Rev. Dr. Weber ~ N ielated.
In the Green-street services were also
Scott pre4i.-.1. Bishop Simpson pre
sided in the afternoon :.fci Colonel Moody in
the eVellin
inori-lop g.
_Baker preFidc,tl Chun% in tho
nira in the after noon „ p_lines:, and in the
grening %)r. Trimble. I .] 1.• •
inOrning Rev.
Alexander °lark, junior pastor of the church at
Eleventh. and Wood to preach
mon God in Nature and Providenee, with al:1)1We,
lions to the people and This congregation is
steadily increasing in hmelitirs. and i composed of
Christians of uneeetarian irroaregAve
bound together not in creed, but in elitist. As
evangeheal congregation. ttrewine. , and bearing
fruit independent of denominational help, we are
glad to record the gradual prosperity of the. Church
of the New Testament. Mr. Clark's labors are
Itighly appreciated as the co-pastor with the etui
_vent advocate of Christian unit - I,ller. T. H. Stock
ton. We are authorized to state that for the pre
:sent Dr. Stockton's series of discourses on the Me
diation of Christ, at this church, arc suspended.
PRESENTATION OF A SWORD.—On
alle:hoon, Lieutenant Colonel Frink, Provost
Marshal of this city , was the recipient of a beautiful
-sword from the members of 4 !ompany I, of the Pro
vost G esra Battalion. The altiLir came off at the
-camp of the battalion, and was witnessed by a large
:number of soldiers and their friends. Captain John
H. Jack made the presentation speech, in which he
alluded to the respect the men had for Colonel
Frfmk, and of kia kindnes.......l gentlemanly bearing
'towards them. The remarks were exceedingly pa
triotic, and the soldiers frequently applauded him.
The Colonel thanked them in a molest ..;peech. The
proceedings were interestirm, and passed off agree
ablt to alt present.
,rffrIADELPIITA CM( KET CLUB. The
Club will open the season nt 12 o'4-1. - .ek tt.lay, with
pilyin..4- every Thes
is Club match. There win
day and Friday.
EiroRTIN o. —AD impromptu t.riai of skill.
after the great pigeon match, a (My or two :into, at
Broad street ana Turner's lane, took place between
Messrs. John Jenkins and Jacob :Snare. TWO birds
each were put up at V 1 per shot. air. Snare killed
both his birds in rotation. Mr. Jenkins kilted both
his at a singlc shot, in consequence of ono pigeon
crossing the other. It was claimed that the latter
was the best shot, but the friends of Mr. Snare
would not listen to such a conclusion. The affair
finally ended amicably, and the parties arc to try
their skill another time,
DEATHS OF SounEns.—The following
deaths were reported at the Medical Director's
office yesterday:
Army Hospitirl York, Pa.—porporal Lane, t 'ml
pitaihtlisTLPottetrt:eTc/706a/.1-2kirst to -Toll it Kim4'.
Company 128, l7zeeond Battalion, Voterau Ite3erre
Corps.
SUNDAY -SCHOOL AIPNWERSAIII : . The
twenty-ninth anniversary of the Szahhath-sehoOl or
the Central Presbyterian Church. N. h.. Coates
street, below Fourth, will he held in ihat edifice to
morrow afternoon. at 3 °Mock. when addresses will
he Made by the liastor of the church. Rev. T. De
Witt Taftatige of the Second Peforincd Dutch
Church, and J. K. F. h•ftiles, Esq.
Onowono Our—The eloquent lecture de
livered by air. George Thompson, of 'England, In
the envenanteri.. , Church_ hist evening. is inivoid
ably crowded oat to-day. The report will appear in
lit' Pre,S . on Monday.
The report of the proceedings of the It. M. E.
C•mii.rence of yesterday i: nl,o crowded out. It
wail) appear on Jltunday.
CLOSING STORES EARIX.—A, large num
ber of the (fry goods importing, and commission
houses in our city will be closed at 4 o'clock in the
afternoon, excepting ntturdays, when they will be
closed at 3 o'clock. This entinnentlable arramremont
will go into effect to-day and continue until the 31st
or August.
Tnr, PnocEEns.—The Spruce and Pine
street liniirnrad Lace paid over for tho bonen( of th e
Thrisi Lin and Sanitary Commissions $421.46. being'
11:e gros:, receipts of their road on Monday, 25th nit:.
and ;11.,0 a day's earnings of the oftleeni , and em
ployees.
THE CON - FERENC:E.—The General COll
- will resume its Fessions at Sli" o'elock. this
morning,. There was no meeting' yesterday, in con
sequence of its appointment as a day tor prayer and
inuriliation.:
THE FREE MILITARY SCHOOL Will drill in
Independence :Square to-day, from 10 to 12 o , einek.
Persons wishing to see soldiers well drilled will not
fail to witness it. - •
DECEAgED.—CharIeS F. - Heriziett
, Eq.,
tufted States Commissioner, died yesterday morn
inw, after a lingering illness.. lie was universally
respected for his many yirtucY.
George . Fox, who was arrested a few days since en the
charge of passing one hundred counterfeit ten-cent notes
nun a soldier in change for a XlO U. S. Treasury note,
had a final hearing at the Central Station yesterday af
ternoon. There was considerable delay in procuring
the attendance of the soldier because of military re
strictions. His name is Kepler, was recruited for the
H2th Regiment P. V., but has not yet been sent to join
that command. He testified that he went to the tavern
in Islington lane, near the camp. ground; saw two men
playing cards at a table; the defendant was in attend
ance itt the Lavern; handed him a good 310 Tren.
sury note, receiving ten-cent notes in change; the ItOteM
or some of them hunt been marked by the witness, so
that they could be positively identified. The counsel
for defendant said he had no questions to ask. Thu de
fendant wins held to bail in the sum of *1,500 to answer
at court. If this soldier should town to be sent to the
front before the day of trial, there would lie a chalice
fir an acquittal of the defendant.
young man, who has served out a term of imprison
ment tyr rubbery, was arraigned at the Central litatina
vesterday, on the charge of having counterfeit notes in
his possession, with intent to pas, the same. tine
edNpvet
ly to him he was charged with robbery. This took
Litt rather by surprise though he affected indifference.
Rn gave the 1151110 of Jo hn Duros,
i. your Tight name?"
'That," replied rite prie.ner, "I would wh.h
vet for Inther's :sake."
•
It seems from the evidence of a. pro v(ost-glla rd 11 rtee
tic,• thuit the defendant called at the barracks on Th urn
ilar, derfilihg to see Mason, the thief and hountyjnotper
confined there. The detective, of course, knew nothing
and played his game well. The defendant NU id he had
a one-dollar note altered to ft ten that he would like to
give Mason. lie and the detective separated, but the
hater - watehNi. him closely, and yesterday Ins ruing ar
rested him. "Upon searching him, sere.. counterfeit
bank motes were found upon Jilin. He MIS then handed
to tbe m u nicipal autheritie,.
Delved vel'a ggart was called to the stand. He testi fled
that about three months since the store of Jacob Lang,
icy, On /North Third street, was robbed Or ft set of silver
ware; the defendant had been employed there previous
ly, and en the night of the robbery a Iliutfl answering - his
description Wits seen divot the store, and finally to take
trway something in a pushcart: he would like him held
to await a further hearing on this charge. The defend
ant was committed.
Anna Small •lind a final hearing
re' 4 ErdllY , On the
charge of 'stealing clothing front the .mase o f • Mr. D. F.
Bunnell, by whom she was employed as a domestic.
Several pieces of articles, recovered at the house where
she lived when arrested, were identified at the hearing
yesterday by Mrs. Bonuell. The defendant Wascom
mitted, in default of $10(X) bail, to answer. As she was
migrating from the station to the lock-up, she exclaimed
-"that she never stole a single thing in her life. '° Of
course she did not, as the evidence adduced developed.
thejact that she operated on the wholesale principle.
A young man, named Theo. Leonard, AVIS arraigned
yesterday morning Ott the charge of robbing his etn
ployers. Messrs. Warren, Mickey, St Merril. He was
Icteeted in the act of carrying, away britss inbea,
!won the factory on Race t. , ITCCT, above Fourth. The
residence of the accused, in Jefferson street, was
:.earcbcd, and finite a number of articles found thereto
that belonged to the firm. The defendant was cow
: mitred in default of ill,Ond bail to art-tier.
colored man, giving the name of Henry Johnsan,
was arraigged yesterday, on the charge of obt,,i,,iug
money under false pretences. It is alleged that the
prisoner collected money in some places for a church,
and in other place, for the henelit of colored soldiers.
He, was committed to answer.
fonteln giving the name of Mary O'Harvev was ar
raigned yesterday morning on the charge of larceny.
It is ul,le•gcd that she entered the yard of a house twat . .
Broad and Locust streets, 4 , 11 Friday aftero, -.ad
helped herself to a dress valued at forty - du/lam While
lking away with the jou-J0h...1 article, ,he was mien
into custody. The defendant had nothing t o s a y. Sh e
was committed to answer.
Mornimc, William
rDelkkre. 31r. U. S. CommisAorier A. H. Smith.)
Another Hearin:N
Richard Malone had n bearing yesterday afternoon, in
the United :States Grand Jury room, on the charge of
being implicated in the forged settlement Papers. The
evidenco Was rather yolotninou,. It tended to short
that lie handed the papers or tonne of thrill, to Henry
Smith, alias Blanche, 111111 _Made sit the necessary ar
rangements in perfecting a plot to have - theta cashed.
The case Wa, con tinned fur cross-examination to-day.
A man appeared before the Commissioner, nod offered
himself as bail for Weide, raids Otto. Mr. Gilpin the
mired - ..‘•tittes District Attorney, refused to receive hint,
and a 1.11.11:4.101C , took Place . Tit. 1:1:41 finally produced
I , r Is fora considerable moonlit of property, but this
had DO ciffii.ut nOllll the District " Why,
-aid he to Om man.`` Lwonlii not believe you under
, ath ; there is not a judge in any of the courts who
knows Ton who would believe one word you say. --The
Cohunissionor banded the titio-papers.back, and the ram
quishei I hat i-goer retired.
Morning, w. H
f quarter Sessions—Judge Thompson.
The forenoon of yesterday was occupied with the trial
I ~f two trilling charges of larceny. Both resulted in a
erdier of arm:Aim:l. In the afternoon Aaron, Jacob,
and Raphael Priest were placed on trial, charged with
•I aammerfeiting or simulating the trade mark invented
nd used by A. Wiltberger, for his manufacture of
" Barlow's Indigo Blue." The facts were fully re
ported upon a recent trial of the same case. The de
: fend:tots claim the right to use the name of ''' Barlow • '
ill , a their labels ot . the, article which they sell as in
t dill , blue, by right of purchase from one Ballow, whom
they allege to ba ye been the discoverer and sole owner
of too ',Trot of its manufacture. Where he is now they
'lit know. The Comzuouwealth, on the other hand,
aer that this Barlow, set no by the defendants, is a
mythical personage,. of doubtful existence, and that the
defendants .role use the name as ii cover to their frau
dulent use of Wiltberger's trade mark. The case was
on trial when the court allionriled.
An Orphans . out Register's Court was held by
. Judges .Allison am! Imdlow, and considerable business
i appertaining to the estates of decedents was disposed of,
! No other courts ,t ore in session.
LETTER BAGS.
AT THE 31:1 7 4CITANTS 7 EXCHANGE, PHIMADELP.RIA.
Ship Cara Vverpool, 8000,
PHILADELPHIA BOARD OF TRADE.
SAMUEL E. STOKES,
GEO. N. TATHAM, } COMMITTEE OF THE MONTH
BENT. 31ARSHALL,
MARINE INTELLIGENCE.
PORT OF PRILA_DELPHIA., May 7, 1864.
OliSnt SETS 6 59, Hum WATra. SOO
•
ARRIVED.
:Bark C NiCkrqS, Blanchard, 10 days from Matanzas,
with molasses to Barris, Hey], St Co.
Brig Humboldt, Cobh, ]4 days from Cardenas, with
imoar and mot itssiesT to R NV_ Welsh.
lirig Susan Duncan, Mitchell, 12 days from Cardenas,
with suga, molasses, and iron to D. S. Stetson A:Co.
Brig 'Northern Belle,Lee, 10 days from Matituzas,witli
iron, Sm., to AI W Badwin Sr. Co.
Brig George Crump (Br),Anderson,lS days from Olen
fnegos, milk sugar and molasses, to S & NV Welsh—ve.--
sel to E A Somder it Co.
. •
Brig WarrtM, Smith, 8 days from Boston, with rad.e
to Crow 11 & Collins.
.
Set ir E. L T.
y. Frumnan, ,5 day: from Bukon, with
a:lsu to Crowe] r Collins
Iris, Harding, 10 days front Portland, with pla:-
ter to E tioutlor St Co.
Sehr,,iiliTdia'‘.l4 Camp, 4 days front New York, with
p‘mdretto t.l Paul Pohl, Jr.
Schr Points (Br), Holmes, 15 days from Hillsboro',
N S, with 125 tons plaster, to captain.
Schr C A Stetson, Stevens, 5 days from Proyincetown,
Nrith Duke to Geo 13 Kerfoot.
*chr marmifna, Hibbs, 5 days front Now Bedford, is
bid last. w captain.
Schr Ann Gardiner, Knowles, 6 days from Hilton
Head, in ballast to .1 11 Bayley & Co.
Schr .Anieriens, Walter, 10 days front Key West, lit
ballast to t L Crawford.
Schr E B Wheaton, - Wheaton, days from Fortress
,Monroe, in ballast to - Noble, Caldwell, & Co.
San' %Vin _Walla - ban, Fenton, 3 days front Annapolis,
in ballast to Glahiston, Graff. & Co.
fiebr *now Fluke, Dirkarson, n days from Fortress
Munroe, in b,wasi. u. Sinnickson 3 Oliver. . :
Sebr Marietta Steelman, Steelman, a days from Beau
fort, to .1 ti & S Rtpplier. :
Schr Alert, Yates, 6 days from Salisbury, in. ballast to
Bancroft, • _
Eirbr Reyerun , , Windy, 6 days front Roxbury, in bal
last to C A 114.cl:slier St Co. • -
Schr 'May, i daps from Boston, in
ballast to (; I; : :
Schr Ventkv
captain.
Se], r C H 111 , A1Pr, Baker, front - Portland, with plaster
to ordpr.
tinhr Charlotte Brown, Godfrey, front Gtoucester,with
fish to order.
.
Behr John TT. - ,oig t Thomas, y m
day. , . fro Indian Hirer,
with corn Ja, 1..130w1ey Sr. -
St'r NY:Arr..o, 24 hum., front New York, with
=hit to 1.1.1 - 11 v. -
- CLEARED.
Bark White Wing (no, Brooks, LaglmYra•
Brig Albert, Irvine, Havana. ' -
Brig Alma, Emery, Halifax.
Brig S V A.talo , ,Anii, Port Itoyul.
Brig J Sawyer ? Setelder, FortrPr. Mcifirne,
Schr Wrig - htington, -Fa! I River.
Schr J 3.latlwr, Portland.
Schr Jo,irpli 'rimier, Walker, Diedon, -
Schr Jaeoh Raymond, Baldwin,',Bo,ron.
Schr Jam's Altlerdice, Stites: Boston.
Schr Snow Flake, Dickerson, 114,t0n.
W K.] Pelif on, New
Reeer , ', TaYlur, Providelll , ' , '• •
:irhr E B Whillton, Wheaton, linhnn.
Schr Alert, Yates, Dorchester Point.
Selo. Revenue, Bandy, Roxbury. -
Sehr E Soiner, , , Beaufort.
kikthr
War,on, Ireland, Fen Monroe.
Sehr Alexi na, Parker, Marvy.,
r:et,ll a d
St - r
INGRESS }TALL, CAPE ISLAND,
NEW .lEllizgY.
This favorite lbeel will be opened forthe reception of
guests 011.1C3; F. VI Itsi'r.
The Molise lets been rerllrlliSlied and i 1 ti
nrou.hly roan
yaw. Writing:int] Reading Rooms and a v i'elegritpli
Office Lave been added for the exclusive use or the
guests.
- The proprietor feels Warranted in assuring the public
that, with the gentlemanly and competent officers se
cured, each tlnpartment will be condauted to the entii,
satisfaction of the meet fastidious.
Masi-does full Band has been engaged exclusively fir
Congress /tall.
Any further information will be cheerfully. given, b y
addressing J. F. CAKE,
Peopriet 9 r.
- UPHOLSTERING.
H. B. BLANCHARD St
Northeast corner THIRTEENTH and CHESTNUT :its.
Carpets and afattings made and laid.
Bedding, 'fair nlttrewm, di C.
111.30 3m Verandah lltwn.9lP-
THE POLICE.
(BeAwe Mr. Alderman rteith,..l
Ten-Cent Counterfeit Currency.
Taken by Surprise
Final Hearing.
[Before Mr. Alderman Dougherty,
Rebinding'. his Employers.
[Before Mr. Alderman Tuland.]
Alleged Swindle.
[Before Mr. Alderrnau Patehel. 2
Cntnr.ht in the Act.
THE COURTS
1416-, fr4;iii Vivalliven, with grain to
NEW
NATIONAL TAX BILL.
ruBLISHEp IN FULL,
Read Twice and 'tethered to Committee on Finance,
afire having Passed tho House of
IteprenentatiWt.
AN ACT to provide internal revenue to support the
flovernment, to pay interest on the public debt,
and for other purpomis.
- Be it enacted by the Senate and House of Representa
, tires of the United States of America in Congress as
! smble . d, That, for the purpose of superintending the
collection of internal duties, stamp duties, licenses,
i or taxes, Imposed by this act, or which may hermit
! ter be 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 nominate, and, with the advice
and eonsent of the ...:,•enate, to appoint n Commis
sioner of Internal Revenue, with an annual salary
of fehr thousand dollars, who shall be charged, and
s
hereby is charged, under the direction of the Secre
tary of the Treasury. with preparing all the in
tring
repoilations. directionN Cormsblanks,
:damps, Mid licero-es, and ili4rifinting, die same,
or any part thereof; and all other matters;
pertaining to the assessment and collection
of the duties., stamp duties, licenses, and tax
es which may be necessary to carry this act
into effeet, anti with the general superintendence of
his office, as a ieresa id, and shall hare authority, anti
• hereby is authorized and required, to provide cotten
marks. hyliroincters. and proper and sufficient mi
hesivestamps, and stamps or dips for expressing and
denoting the several stamp duties, or the amount
thereof in the ea,c or per eentage duties,imposed '
by this act. and to alter and renew or replace such
stamps. from time to time, as occasion shall require.
Ile may also contract for or procure the printing of
requisite forms, decicions, regulations, and adver
tisements. And the Seerelary or the Treasury may
assign to the office of the Commissioner of Internal
Revenue such number of clerks as lie may deem ne
cessary, or the exigencies of the public service may .
require, and the privilege of froulting all letters and
documents pertaining to the duties of his office, and
ofreeeicing free of poA age all such. letters and docu
ments, IS hereby extended to said commissioner.
General ProviSiolll34.
Section 2. And be it further enacted, That it shall
be the duty of tile Commissioner of Internal Reve
nue to pay over to the Treasurer of the United
States monthly, or oftener if required by the Secre
tory of the Treasury. all public moneys which may
come into his possession, for which the Treasurer
shall give proper receipts and keep a faithful ac
count ; and at the end of each month the eommis
sioner, as affiresaid, shall render true and faithful
accounts of all public moneys rceeived or paid out,
or paid to the Treasurer of the United States, ex
hibi proper vouchers therefor, and the Satan
Shan lie received and examined by the fifth auditor
of - the treasury, who shall thereafter certify the
• balance, if any. and transmit the accounts, with the
; vouchers and certificate, to the first comptroller for
his decision thereon ; and the commissioner, as
aforesaid, when such accounts are settled as herein
I provided ler, shall transmit a copy thereof to the
Secretary of the Treasury. He shall at all times
submit to the Secretary of the Treasury and the
comptroller, or either of them, tlto inspection of
moneys in his hands, and shall, prior to the entering
upon the duties of his office, execute a band, with
sufficient sureties, to be approved by the Secretary
of the Treasury and by the first comptroller, in a
suns of not less than one hundred thousand dollars,
payable to the United States, conditioned that said
commission shall faithfully perform the duties of
his &Bee according to law, and shall justly and
faithfully account for and pay over to the United
States, in obedience to law and in compliance with
the order or regulations of the Secretary of the
Treasury, alt public moneys which may come into
, hie hands ne possession, and for the 4fe-keeping
and faithful account of all stamps, adhesive stamps,
or vellum, parchment, or paper bearing a stamp -
denoting any duty thereon; which bond shall be
filed in the office of the First Comptroller of the
Treasury. And suelt commissioner shall, from time
to time, renew, strengthen, and increase his official
bond as the Secretary of the Treasury may direct.
Sec. i. And be it further enacted, That the Presi
dent shall appoint in the Department of the Trea
sury-, by and with the advice and consent of the
Senate. a competent person, who shall be called the
Deputy Commissioner of Internal Revenue, with an
annual salary of twenty-tive hundred dollars, who
shall be charged With suchduties in the Bureauof In
ternal Revenue as may he prescribed by the Secre
tary of the Treasury ; or as may be required by law,
and who shall act as Commissioner of Internal
Revenue in the absence of that officer, and exercise
the privilege of franking all letters and documents
pertaining to the office of internal revenue.
Sec. 4. And he it further enacted. That the Secre
tary of the Treasury may appoint not exceeding five
revenue agents, whose antics shall be, under the
direction of the Secretary of the Treasury, to aid in
ti:e prevention, detection, and punislunent of frauds
upon the internal revenue, who shall be paid, in
addition to the expenses necessarily incurred by
them, such compensation as the Secretary of the
Treasury may deem just and reasonable nut ex
ceeding two thousand dollars per annum. The above
salaries to be paid in the same manner as are other
expenses for collecting the revenue.
Sec. 5. And be it further enacted, That the Secre
tary of the Treasury may appoint inspectors in any
assessment district where, in his judgment, it may
be necessary for the purposes of a proper enforce
ment of the internal revenue laws, or the detection
of frauds, and such inspectors shall be subject to the
rules and regulations of the Secretary as aforesaid,
and have all the powers conferred upon any other
officers of internal revenue in making any examina
tion of persons, books, and premises which may be
necessary in the discharge of the duties of their
office. And the compensation of such inspectors
shall be fiscal and paid for such time as they may be
actually employed, not exceeding four dollars per
day, and their just and proper travelling eXpenses,
see. 6. And be it further enacted, That the Presi
dent of the United States be, and lie is hereby, au
thorized to appoint, by and with the advice and con
sent of the Senate. a competent person, who shall
be called the cashier of internal duties, with a sala
ry of twenty-live hundred dollars, who shall have
charge of the moneys received in the office of the
Commissioner of Internal Revenue, and shall per
form such duties as may be assigned to his office by •
said commissioner, under the regulations of the Se
cretary of the Treaury. and ; before entering - upon
his duties as cashier. he shall give a bond, wall suffi
cient sureties, to be approved by the Secretary of
the Treasury and by the Solicitor, that he will
faithfully account for all the moneys or other arti
cles of value belonging to the United States which
May come into Ids hands, andperform all the duties
enjoined upon his office according to law and regu
lations, as aforesaid, which bond 'Shall be deposited
with the First Comptroller of the Treasury.
Sec. T. And be it further enacted, That, for the
purpose of assessing, levying ; and collecting the du
ties or taxes hereinafter prescribed by this act, tho
President of the United States be, and he is hereby,
authorized to divide, respectively, the States and
Territories of the United States and the llistriet of
Columbia into convenient collection districts, which
he may alter. lessen, enlarge, or merge in other dis-
Diets, the public interests shall appear to him to •
require, and to nominate, and, by and with the ad
vice and consent of the Senate, to appoint an asses
sor and a collector for each such district, who shall
be residents within the same Provided, That any
of said States amt Territories and the District of Co
lumbia may, if the President shall deem 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.
See. 8. A nd be it furtluir enacted. That either the
assessors shall divide his district into a convenient
number of aSSP,SPInnIit districts, which may be
changed as often as may be deemed necessary, sub
ject to such regulations and limitations as may be
implirsed by the Commissioner of internal Revenue,
within each of which he shell appoint ; with the ap
proval of the said commissioner, one assistant as
sessor, who shall be resident therein ; and in ease of
a vacancy occurring in the office of assessor by rea
son of death or any other cause, the assistant asses- I
sor of the assessment district in which the assessor
resided at the time of the vacancy occurring shall
act as assessor until an appointment tilling the va
cancy shall be made. And each assessor and assist
ant assessor so appointed, and accepting the appoint
ment, shall, before he enters on the duties of his
office, take and subseribc, before some competent
magistrate, or some collector, to be appointed by
virtue of this act, (who is hereby empowered to ad
minister the same,)the following eath or affirmation,
to wit : " 1, A 1;, - do swear (or affirm. as the ease
may be,) that 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 judginent, dilligently
and litithfully execute tile office and duties of asses
sor for (naming the assessment district), without
favor or partiality, and do equal right and justice in
ever} case in - which I shall act as assessor.” And a
certificate of such oath or affirmation shall be de
livered to the collector of the district for which such
assessor or assistant assessor shall be appointed.
Sec. 0. And be it further ettacted, , 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 lest; than live sureties to be ap
proved as sufficient by the Solicitor of the Treasury,
containing the condition that said collector shalt
faithfully perform the duties of his office according
to law, and shall justly and faithfully account for
and pay over to the United :sCikt.C, 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 Oomptrofier 01 the Treasury.
And such collectors shalt, item time to time, renew,
strengthen, and increase their official bond, as the
Secretary of the Treasury may direct.
See.lo. And be it further enacted, That, each col
lector shall be authorized to appoint, by Ow instru
meet of writing under his Mind, as many deputies as
he may think proper, to he by hiin compensated ffir
their serviees and alsri to revoke any such appoint
ment. giving such notice therof as the Commission
er of Internal Revenue shall prescribe; and may
require bonds or other securities, and accept the
same from such deputy ;antl each such deputy shalt
have the like authority, in every respect, to eolleet
the duties and taxes levied or assessed within the
portion of the district assigned to ]mini 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 individUOlS, Ii the Can
may be, tor all moneys collected, anti fur every act
done-by any of his deputies whilst acting as such,
and lu,every omission of duty : Provided, That no
thing herein 'emitained shall prevent any collector
from eoljcctilit iMaSelf the whole or any part 9r
the duties and taxes so assessed and payable iu his
district. •
11. Anil be it further enacted. That it shall
be the duty of any person, partnership, lirm, asso
ciation, or corporation_ made liable to any duty,
license, stamp, or tax - imposed by law when not
otherwise provided for, on or beterc the first mon
thly of May in each year, and hi other eases before
the day of lest - . to make a list or return to the as
sistant assessor of the district where loci t ted i ol the
amount of annual income, the articles or objects
charged with a special duty or tax, the quantity of
woods, wares, an.l merchandise made or sold, and
charged with a specific or ad valorem dilly or tax,
the several rates a nil aggregate amount, according
to the respective prormions of tlild llet, and accord
ing to the forms and regulations to be prescribed by
the Commissioner of internal Revenue, under the
direction of the Secretary of the Treasary, for
- which such per s on. partnership, tfrro, association,
or corporation is 1111,10 to he assessed.
See.' 12. And be it farther enacted, That the in
structions. regulations, and direction, as herein
before mentioned, shall be binding , on each assessor
and his assistants. and on each collector and his
depoties, in the performance of the duties enjoined
by or on , ler this act ;-pursuant to which instructions
the Said assesS“r on the first Monday of May
in each year. and from time to time thereafter, in
accordant ( ' i'ifh this act. direct and cause the seve
ral assistant assessors to proceed through every
part of their respective districts, and inquire after
and concerning all persons laging within the assess
ment districts where they ren)ciitively reside, own
ing. pessesSilteror having the care or management
of any property, goods, wares; and merchandise,
articles or oldecfs table to _pay any duty, stark), or
tax, itichelina; all persons halite to pay a license Or
other duty, under the provisions of this act,' and to
make a list of the owners. and to value and enume
rate the ;Said oldects of taxation respectively, by
reference to any lists of assessment, or collection
taken under the law of the respective States, to
any other records or documents, to the written fiSt,
Schedule. or return required to be made out and de
livered to the assistant assessor, and by all other
lawful trays and means, in the manner prescribed
by this act, and in conformity with the regulations
and instructions before mentioned.-
Fee. 32. And be it further enacted, That if any
person liable to pay any duty or tax, or owning,
possesiring. 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 unit exhibit it list or return required by
law, but shall consent to disclose the particulars of
any and an the property, goods, wares ; and leer
ehandh,c, articles and objects liable to - pay any duty
or tax, or any business or occupation liable to pay
any Is ense, as a foresa then, and in that case, it
shall be the. duty of the officer to Make such list or
return; which being distinctly read, consented to,
and signed by the person so owning, possessing, or
having the care and management as aforesaid,
shall lie reeeire , t as the list of Such person.
Sec. 14. And he it further enacted, That in cage
at'Y lOLU ILvi or tor Waco of
THE PRESS. - PHILADELPHIA, SATURDAY, MAY _7, 1864.
resideme at the time an a.,istarit assessor shall call
to receive the annual ibt or retnro. it shall he the
duty of such assistant assessor to leave at such place
of residence, with some one of suitable age and dis
cretion, if stud' be present, otherwise to deposit in
the nearest post Mace, a note or nuonorandum, ad
dressed to such person, requiring him or her to pre
sent to such assessor the list or return required by
law, withil, len days from the date of such note or
memorandum. And if any person, on being notified
or required as aforesaid, shall refuse or neglect to
give such list or return within the time required as
aforesaid, or if any person shall not deliver a
monthly or other list or return, without notice, at
the time required by law, or if any person shall de
liver or disclose to any assessor or assistant assessor
any false or fraudulent list, statement, or return, or
a list on which there is 'ins' ender-statement or
under-valuation, it shall be, lawful for the assessor
to summon by subprena, to be served by any assist
ant assessor, such person, his agent, or other person
having possession, custody, or care of books of ac
count containing, entries relating to the trade 01'
business of such person, or any other persons he mny
deem proper, to appear and produce such. book, at 11
time and place therein named, and to give testi
mony or answer interrogatories under oath or :Oft
! motion, respecting any objects liable to duty or tax
Os aforesaid, or the lists, stateMenta, or returns
thereof; or any trade, business, or profession liable
to any tax or license as aforesaid, and to enforce
such writ by attachment for contempt. It shall be
1 the duty of the assessor or assistant assessor of the
i district within which such person shall reside to en
ter into and Wien the proposes, if it be neeegi4ary . , of '
such person so refusing or neglecting, or rendering
a false or fraudulent list or ref or», and to make, :Le
cording to the best intermit lion which he can obtain,
: including that derived from the evidence elicited
I by the examination of the assessor, and, on his own
view and information, such list or return, :mounting
I to the form prescribed, of the property. goods, wares,
I and merehandise, and all itrtieles or objects liable
1 to duty or tax, owned or possessed, or raider the
l cure or management of such person ' :end assess tho
duty thereon, including the amount, if any, due for
license and income: and in ease of the return of a
false or fraudulent list or valuation, he shall add
one hundred per centum to such duty; and in case
of a refusal to make a, list or return. lie shall add
twenty per centum to suoli duty ; and in case of
neglect (except in ease of sickness) he shall addle.
per eentuni to such duty; and the amount so added
I to the duty shall, in all eases, be collected by the
; collector at the sa Me time and in the same manner
; with the duties ; and the lists or returns so made
and subscribed by such, assessors or assistant asses
' sort And] be taken and reputed as good and sold
-1 cient lists or returns for all legal purpoSeS. -
See. 15. And be it further enacted, That if any
1 person shall deliver or disclose, to any assessor or
I assistant asses::or appointed in pursuance of law,
any false or fraudulent list., return, account, or
statement, with intent to defeat or evade the value-
tion, enumeration, or assessment intended to be
made, or if any person, who, being duly summoned
to appear to testify or to appear and produce sch
books as atbresaa u
, shall neglect to appear or to
produce said books, he shall,Ppon conviction thereof
before any circuit or district court of the United
States, be lined ant in ny sum not exceeding three him-
tired dollars, or lie imprisoned for .six months., or
both, at the discretion of the court, •
Sce. 10. And be it further enacted, That when
ever there shall be, in any assessment district., any
property. goods, wares, and merchandise;articles,
or objects, not owned or possessed by, or under the
management of, any person within such district,
and liable to be taxed as aforesaid, and no list of
whit+ shall have been transmitted to the assistant
assessor in the manner provided by this act, it shall
be the duty of the assistant assessor for such district
to enter into and upon the premises whore such pro
perty is situated, and take such view thereof its May
be necessary, and to make lists of the sumo, accord
ing to the form Prescribed, which lists, being sub
:scribed by the said assessor, shall be taken and re-.
puled as good and sufficient lists of such property,
goods, wares , and merchandise, articles, or objects,
as aforeSitid ) for all legal pigpens,
See. VT. And be it further enacted, That any
owner or person having the care or management,
of property,. goods, wares, and merchandise; arti
cles, or objects, not lying or being within the
assessment district in which he reSidea, Shall be
permitted to make out and deliver the HAS thereof
required 'by thiS set (provided the assessment
district in which the said objects of duty or tax
ation are situated is therein distinctly stated) at the
time and in the manner prescribed to the assistant
assessor of the assessment distriet.wherein such. per
sons reside. And it shalt be the ditty of the*assist
ant assessor who receives any such list to transmit
the same to the assistant assessor where such ob
jects of taxation are situate, who shall examine
such list t and if lie approves the same, he shall re
turn it to the assistant assessor from whom he, re-
Ceived it, with his approval thereof; and if he Mils
to approve the same, he shall make such altars Lions
therein and additions thereto as he may deem to be
just and proper, and shall then return the said list
to the assistant assessor from whom it was received,
who shall proceed, in snaking 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.
See. la. And be it further enacted, That the lists
aforoeaid shalt, where not otherwise specially pro
vided for, be taken with reference to the day fixed
for that purpose by this net, as aforesaid, and,
where duties accrue at other and different times,
the lists shall be taken with reference to the tune
when said ditties become due, and shall be dcrunni•
nutted annual, monthly, and special lists. And the
assistant assessors, respectively, after collecting the
said lists, shall proceed to arrange the same, and to
snake two general lists—the first of which shall ex
hibit, in alphabetical order, the names of all per
sons liable to pay any duty, tax, or license under
this act residing within the assessment district, to
gether with the value and assessment or enumera
tion, as the ease may require, of the objects liable
to duty or taxation withiz such districts for which
each such person is liable, or for which any firm,
company, or corporation is liable, with the amount
ol duty or tax payable therein ; and the second list
shall exhibit, in alphabetical order, the names of
all persons residing, out of the collection district,
who own 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 thereeii ash aforesaid. The forms of the said
general list shall be devised and prescribed by the
assessor, under the direction of the elommiSSiener of ,
Internal Revenue, and lists taken according to SLUM
forms shall be made out by the assistant assessors,
and delivered to the assessor within thirty days
after the day - tixed by this act as aforesaid, - requiring
lists from individuals._; or where duties, licenses, or
taxes neerlie at other and different times, the lists
shall be delivered from time to time as they become ,
due.
Sec. 19. And be it further enacted, That the as
sessors for each collection district shall, by advertise
ment in some public newspaper published ill each
county within said district, if any such there be, and
by notifications to be posted up in at least four public
places within each assessment district, advertise all
persons concerned, of the time (of which. not less than
ten days , notieo shall be given) and plaeo witliia
said county when and where appeals will be received
and determined relative to, any erroneous or exces
sive - valuations a
, ssessments, or enumeratit, as by
the assessor or assistant assessor returned in` the an
mrl list. Arid 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 assessors and assistant assessors, and
the annual 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
to hear and determine in a seminary way, according
to law and right, upon. any and all appeals which
may be exhibited against the proceedings of the said
assessors or assistant assessors : Provided. That no
appeal shall be allowed to any party after he shall
have been duly assessed and the annual list con
taining the assessment has been tranSinit ton to the
collector of the district. And all appeals to the as
sessor, as aforesaid, shall be made in writing and
shall specify the particular cause, inciter, or thinf ,
respecting, which a decision is requested, and shall;
moreover, state the ground or principle of error com
plained ef. And the assessor shall have power to
re-examine and determine upon the assesstnents and
valuations and rectify the same as shall appearjust
and equitable • but no valuation, assessment 2 or
enumeration shall be increased Withellt a pre viout
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, assistant as
sessor, or other person, or sent by mail to the near
est or usual pest office address of said party: Pro
vided, further, That on the hearing ol appeals it
shall be lawful for the assessor to require by sum
mons the attendance of witnesses and the production
of books of account in the same manner and under
the same penalties as are provided in cases of refusal
or neglect to furnish lists or returns.
Sec. 20. And be it further enacted, That the said as
sessors of each collection district, respectively, shall,
immediately after the expiration of the time fur
hearing appeals concerning taxes returned in the
annual list, and from time to time as duties, taxes,
or licenses become liable to be assessed, incise out
lists containing the sums payable according to
law upon every object of .hity or taxation for each
collection district; lrhieh lists shall contain the
name of each person residing within the said dig- !
triet, or owning or having the care or superin
tendence of property lying within the said dis
trict which is liable to any tax or duty,. or en
gaged 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 said duty or tax, not
owned or occupied by or under the superintendence
of any perzon 'resident therein, there :11011 be a se
parate list of such property, specifying the sum pay
able,
and the names of the respective proprietors,
where known. And the - assistant assessor, enticing,
out any Such separate list, shall transmit to the as
sistant assessor where the persons liable to pay such
tax reside or shall have their principal place of Mt
siness copies of the list of property held by persons i
so liable to pay such tax, to the end that the taxes
assessed under the provisions of this act may be paid
within the collectionflistrict where the persons liable
to pay the same reside .or may have their principal
place of businei- , s. And in all other eases the said
assessor shall furnish to the collectors of the several
collection districts respectively, within ten days
after the time of hearing appeals concerning taxes
returned in the annual list, and frOm time Cu time
thereafter as required, a certified copy of such list or
lists for their proper collection districts. And in
ease it shall be limnd or discovered by any assessor
that the annual list so furnished to the proper col
lectr.r, as tdoresa id, is imperfect or incomplete, owing
to the names of persons, liner, corporations, or ob
jects liable to tax or duty being omitted therefrom, ;
the said assessor may, from time to time, at any
time thereafter ' enter ova special list all such ob
jects of duty or taxation, and with the names of per
lens owning or having the eare or superintendence of
property lying Within said district liable to said tax
or duty, or engaged in any business or pursuit re- !
quiring a license, with the sums payable by ench,.as :
he AMU discover to have been omitted as aforesaid ;
and the same proceeding's shall obtain and he had ;
with respect to such objects of duty or tax as are by
this act required in respect to "bleats of duty or
taxes, and persons liable to tax regularly entered
and returned on any monthly. Or special list Pro- '
Aided, That the office er principal place of tn"in,,,,,
of the said assessor shall be always open when he is
not necessarily - absent therefrom 'hod wr the business
Hours of each day, for the hearing of appeals by.
parties who •shall appear voluntarily before him:
Provided, further, That it shall be iu the power of
the commissioner or Internal Revenue to exonerate
any assessor, :is nun:mid, from forfeitures, in whole
or in part, as to him shall appear.-just and equita
ble.
tec. 21. And be it further enacted, That every
assessor or uishttant asgessor ivito t
g.ntl. Amer upon
and perform the duties of his office without
having taken the oath or affirmation prescrib
ed by this act, or who shall fail to perform any of
the duties prescribed by this act at the time and
in the mahner herein designated, not being pre
vented by sickness or other unavoidable acci
dent, or who shall knowimily make any false or
fraudulent list or valuation Or assessment, or shall
demand or receive any compensation, lee, or reward
other than those provided for herein ihr the perform
of any duty, or shall be msilty of ektortion
wilful oppression in office, shall, upon conviction
thereof in any circuit or district court of the United
titates having jurisdiction thereof, be subject to a
tine of five hundred dollars and to a forfeiture of his
compensation as assessor or attittant assessor, or to
imprisonment for one year, or both, at the discre
tion of the court, and shall be dismissed from office,
and shall be forever disqualified from holding any
office under the internal revenue laws. And one
half 4if the fine so imposed shall be for the use of the.
Uti ted states, and the other half tbr the use of the
informer, who shall be ascertained by the judgment
of the court'; and the said court shall also render
judgment against the said assessor or assistant as 7
t.essor for double the amount Of damages sufitained,
in Ihvor of the party injured, to be eolleeted by exe-
CUtion.
Sec. 2. Anil be it further enacted., That there
shall be allowed and paid to the several assessors,.
from the date of their appointment, a salary of fif
teen ' , hundred dollars per annum, payable quarter
ly, caul in addition thereto, where the receipt:: of the
colleet ion district shall hxceeirthe coin of one hun
dred thousand dollars and shall not CNCee.l the sum
of flour hundred thousand dollars annually, one
of one per cent. upon the excess ofreeeipts over uno
hundred thutcomil dollars ; but the salary of no as-
Yessor shall in ;toy eilPe exceed the slim or three
thousand dollars. And the several assessors shall
be allowed and paid the stuns actually expended,
Ivith the approval of the mommissioner or internal
povenne, tor office rent, not exceedin' tho rate of
five hundred dollars per annum. The thaufaissioner
of Internal Revenue, under the direettim of the Se
,,,c; ; t ry or the Treasury, is at horhted to allow each
• s ucco r sue]: clerks as . he y 1101,06:+:1ry
the proper transactlon of Cosiness, :MA to fax their
eompensal ion; unit the cilia clerk of on)* such ag-•
gtkgAll! hereby authorized to rolufinlater, lo tie, al,-
tense or thfj til , ; , :f.sor, salt o.t.th. or aatrakati. , ..a.i as
are required by this act. And there shall be al
lowed and paid to earl. assistant assessor three dol
lars and fifty cents for every day actually employed
in collecting lists and making valuations. the "num
ber of days noes-=are fi,r that purpose to be certified
by the assessor ; and three dollars ku- every hun
dredpersons assessed contained in the tax as
completed and delivered by him to the assessor;
and twenty-five cents for each permit granted to
any tobacco, snuff, or ikrar manufacturer ; and the
said assessors and assistant assessors, respectively,
shall be allowed, after the account thereof shalt
have been rendered and approved by the proper
officers of the treasury, their necessary and reasona
ble charges for stationery and blank books used in the
discharge their duties, and for postage actually paid
on letters and documents received or sent, and re
biting exclusively to official business ; and the eom
pensation heroin specified shall be in Full for all ex
penses not otherwise particularly authorized: Pro
vided, That if any assessor shall demand of, or
-receive directly or indirectly from any assistant as
sessor, as a condition of his appointment to or in
continuance in his said office of assistant assessor.
any portion of the compensation herein allowed
such assistant assessor, or any other consider ation,
such assessor so offending shall be summarily dis
missed from office, and shall be liable to a fine of
not loss than fifty dollars, upon conviction of said
offence in any district or circuit court of the United
States of the district in which such offence may be
committed: Provided, further, That the Secretary
of the Treasury shall be, and he is hereby, autho
rized to affix such additional rates of compensation
to he made to assessors and assistant assessors in
cases where a collection embraces more titan
a single Congressional district, and two assessors
and assistant assessors in the States of Louisiana,
North ca Folio:, Mississippi, Tennessee, Missouri,
Calilbraia, and Oregon, and the Territories, as may'
appeal - to him to he just and equitable, in conse
quence of the greater cost of living and tratv:elling
in those Stateind Territories, and as may, in hla
judgmeet, be necessary to secure the services of
competent officers ; but the rates of compensation
thus allowed shall not exceed the rates paid to si
milar officers in such States and Territories respec
tively.
Sec. 20. And be it further enacted, That assistant
assessors shall make out their accounts for pay and
charges allowed by law monthly, specifying each
Hon and including the date of each day of :service,
and shall transmit the same to the assessor of the
district, who shall thereupon exa mine the sa me, and,
if it appear just and in accordance with law, he
shill endorse his approval thereon, but otherwise
shall return the same with olgetions. Any suck
account SO approved may be presented by the as
sistant assessor to the collector of the district for
pas inent, who shall thereupon pay the same, and,
when reeeipted by the assistant assessor, be allowed
therefor upon presentation to the Commissioner or
internal Revenue. Where any account, so trans
mitted to the assessor, shall be objected to, in whole
or in part. the assistant assessor may appeal to the
Commissioner of Internal Revenue, whose decision
on the case shall be final ; anti should it appear at
any time that any assessor has knowingly or ne4is
gently approved any account, as aforesaid, allowing
any assistant assessor a sum larger than was duo ac
cording to law, It shall be the duty of the Commis
sioner of Internalßevenue, upon proper proof there
of, to deduct the sum so allowed from any pay which
may be due to such assessor; or the Commissioner
as aforesaid may direct a suit to be brought iu any
court of competent jurisdiction against the assessor
or assistantlassessorin default, for the recovery - of the
amount knowingly or negligently allowed, as here
inbefore mentioned Provided, That in estimating
the allowance to be made to assistant assessors for
periods of service less than a day, each ten hoUrs
shall be deemed the equivalent of a day.
See. 24. And be it further enacted, That there
shall be allowed to,eollectors, in full' compensation
for their services and that of their deputies, a salary
of one thousand defiers. per annum,- to be paid
quarterly, and in addition thereto a commission of
two and one-half of ono par centum upon the first
hundred thousand dollars, and a commission of one
and one-half of one per centum upon all sums above
one hundred thousand dollars and not exceeding
four hundred thousand dollars, and a commission of
one-half of one per eentum on all sums above four
hundred thousand dollars, such commissions to be
computed upon the amounts by them respectively
collected and paid over and accounted for under the
instructions of the Treasury Department. And
there shall be further allowed, after the account
thereof has been rendered and approved by the
proper officers of the treasury, to each collector his:
necessary and reasonable charges for stationery and
blarik books used in the performance of his official
duties, and for postage actually aid on letters and
documents received or sent, ant i exclusively relat
ing to official business : Provided, however, That
the salary and commissions of no collector, except
in the cases mentioned in the proviso in the twenty
second section of this act, exclusive of stationery.
blank books, and postage, shall exceed ten thousand
dollars in the aggregate, nor more than four thou
sand dollars,exelusive of the expenses for deputies
and clerks, to which such collector is actual l y and
necessarily subjected in the administration of his
office: Provided, further, That nothing contained
in this section shall be construed to allow any col
lector more than four thousand dollars per annum,
exclusive of stationery, blank books, and postage,
and pay of deputies and clerks: Arid provided,
further. ;That the Secretary of the Treasury be au
thorized to make such further allowances, from time
to time, as may be reasonable in cases in which,
from the territorial extent of the district, or from
the amount of internal duties collected, or from
other circumstances, it may seem just to make such
allowances.
See. 25. And be it further enacted, That in the
adjustment of the accounts of assessors and col.
lectors of internal revenue, and in the payment of
their compensation, the fiscal year of the treasury
shall be- observed; and where such compensation,
or any part of it,shall be by commissions upon assess
ments or collections, and shall during any year be duo
femora than one assessor or collector in the same dis
trict, Such commissions shall be apportioned be
tween such assessors or collectors so as to allow to
earls his juste proportion thereof according to
amounts collected respectively; but in no . ease
shall a greater amount of commission be allowed to
two or more assessors or collectors in the same dis
trict titan is or may be authorized by law to be al
lowed to one assessor or collector.
Sec. 26. And be it further enacted, That each col
leeter, On receiving-, from tune to time, lists raml iC
turn! from 1110 !mi - m ,
em tiSses!or!, reSpemr!tively, shall
subscribe three receipts; oho of which shall be given
on a full and correct copy of such list or return, and
be delivered by him to, and shall remain with, the
assessor of his collection district, and shall he open
to the inspection of any person who may apply to
inspect the same ; and the other two shall be given
on aggregate statements of the lists or returns
aforesaid, exhibiting the gross amount of taxes to be
collected in his collection district, one of which ag
gregate Statementsiand receipts shall be transmit
ted to the Commissioner of Internal Revenue ; and
the other to the First Clomptroller of the Treasury.
See. 27. Anti be it farther enacted, That each of
said collectors shall, within twenty days after re
ceiving his annual collection list from the assessors,
respectively, as aforesaid, give notice, by advertise
ment published in each county in his collection dis
trict, 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 in each county in
his collection district, that the said duties have be
come due and payable, and state the time and place
within said county at which he or his deputy will
attend to metre the Sallie, Which time shall not be
less than ten days after such notification; and all
persons who shall neglect to pay the duties and
taxes so as aforesaid assessed within the time spe
cified, shall be liable to pay ten per cent - tun midi
tifflifil upon the amount thereof, the _filet of which
liability shall be stated in the advertisement and
notifications aforesaid. And if any person shall
neglect to pay as aforesaid for more than ten days,
it. Shall be the duty of the collector or his deputy to
issue to such person a summons to be left at hit
dwelling-or usual place of business,or be sent by mail,
demanding the payment of said duties or taxes,
stating the amount thereof, with a fee of twenty
cents for the issuing and service of such SIIIIIIIIOIIS,
111111 with four cents for each mile - *dually and ne
cessarily travelled in serving the same. And if' such
person shall not pay the duties or_ taxes and the fee
of twenty cents and mileage as aforesaid, within
ten days after the service or the sendim,s by
Mail Of such summons, it shall be the ditty of
the eolleetor or his deputy- to collect the said
duties or taxes and fee of twenty cents- and
mileage, with ten per centnnu penalty as aforesaid ;
but no such summons shall be necessary in respect
to annual taxes assessed upon any property or arti
cles included in Schedule Aof this act. And with
respect to all such duties or taxes as arc not included
in the annual lists aforesaid, and all taxes and du
ties the collection of which's 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 the manner last mentioned, within ten days from
and after receiving the list thereof from the assessor,
or within tWenty days from and after receiving the
list thereof from the assessor, or within twenty shay s from and after the expiration of the time within
which such duty or tax should have been paid ; and
if the annual and other duties shall not be paid
within ten days from and aftersuch demand therefor,
it shall be lawful for such collector, or his deputies,
to proceed to collect the said duties or taxes, with
ten per entum additional thereto, as afbresaal
distr aint e and sale of the goods, chattels, or eff ects
of the persons delinquent as aforesaid. And in case
of 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 or ohattel6 which may be disc
trained, is copy of which, signed by the olfieer
making such distraint, shall be left with the owner
or possessor of such goods, chattels, or etreets, or at
his or her dwelling, or usual place of business, with
some person of suitable age and discretion, with a
note of the sum demanded, and the time and place
(Aside 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 iiewspaper published in said county,
Or to be publicly posted up at the. post office, if
there be one within live miles, nearest to the resi
dence of the person whose property shall be dis
trained, and in not less titan two otherpublic places,
which notice shall specify the articles distrained,
and the Unto and place for the sale thereof, which
time shall not be less than ten nor more titan twenty
days from the date of such notification, and the
place proposed for sale not more than five mites (11S
tent from the place of inakirg such distraint : Pro
vided, That in any casco!' diaraint 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
bf the amount due or tender thereof shall be made
to the proper officer charged with 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 Commissidher of In
ternal Revenue, but in case of non-nayment
Or tender, as afbreBald, the said officer shall
Proceed to sell the said, , roods chattels, or ef
fects at public auction, and shaft and may retain
Item the proceeds of such stile the amount demand
able for the use of the 'United States, with the ne
cessary and reasonable expenses of distraint and
stile. and a commission of live per centum thereOu
for his own use, rendering the overpl us, if any there
be, to the person whose,• , oods, chattels, or effects
shall have been distrained ; Provided further, That
there shall be exempt from distraint the tools Or Im
plements of a trade or profession, one cow, arms,
and provisions, and household furniture kept for
use, and apparel necessary - for a family.
Sec. 25. And be it further enacted, That in all
cases where the property liable to distraint for du
ties or taxes under this act may not be divisible, so as
to enable time 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 pro
perty shall be sold, and the surplus of the proceeds
of the sale, after satisfying the duty or t:ix, costs,
and charges, shall, be paid to the owner of the
property, or his, her, or their legal representatives ;
or if he, she, or they can be found, or refuse to re
-
eeive the smile, then such surplus shall he I i ted
in the treasury of the United Slates:,
to he there
held liar the use of the owner, or his,lnir, or their
leeni representatives, until be, she , or they shall
miihe application therefor to the Necretary or the
Treasury, who, upon such application, shall, hy
warrant on the ;treasury, eat use thesame to he paid
te the applicant. And if the property iolvertised
Ibr sale as aforesaid cannot be sold for the amount
nu the duty or tax due thereon, with, the costs and
charges, the collector shall purehase the same in be
half of the 'United titate6 for an alnOinit not exceed-
in_ the !Auld that or linty, with the eogt:4 and ehatwea
thereon. And all property so purchased may be
sold by. said collector under suchregulations as may
be prescribed by the Commissioner or Internal Re
venue. And the colleetor shall mmler a dietinet
account or all charges incurred in the sale of stieli
property to the COMM if , g LOMA' or Int4thal Revenue,
who stud I, by regulation, determine the fees and
M===2BMl=MM=22tM
Admires; and the said collector shall pay - into the
treasury the surplus, if any there be, after defray
ing the charges.
See. sit. And be It further enacted. That in any
ease where goods, chattels. or effects suffieient to
:..atisfy the duties imposed try.• this net upon any yer
son liable to pay the same shall nut be lbtuul by the
collector or deputy collector whose duty. it Mk*" be
to collect the 5111110, he hi hereby anthortzed to col
lect the :, , al.llO by seizure and sale or real. estate.; :mil
the officer disking such seizure a nil sale shidl give
notice Eb the person whose estate is proposPl
sold, him in hand, or leaving at his last
and usual idace or abode ) if Ile h 3 ,1 any siwkirithirt
t tic collection district n - huresafit estate is situated, a
notice in writing, stating what partkular estate
is proposed to be describing the sadue with rea
sona We certainty, and the time when and place
where said Oitiver proposes to sell thik aatuc ; which
time shall not be ItsS thnn twenty 1111 i, Inure than
forty day: , from the time of Nab! notiuo. Aml
the said oltieer also (muse notilioation to th 3
same effect to be published in '1.111(` Heft - SIMI/Cr with.-
hi the eotinty where such ,Izure is utatic, it any.
there Ilo t Owl shrill eniwo a like notice to
1:,r ,- -tvo up nt the post.otlice rumre.t to the pbtee of
.... ''''
seized, and in ton Mims frrtblic plaCeS within the Sec. 37. /and be it further enacted, That if any
county. And the piece of said sale shall not he person Rh all forcibly obstruct or hinder any aeses,eir
more than live niece distant from the estate seized. or assistant assessor, or any collector or deputy col-
At the that' and place appointed, Die officer making' lector it; the execution of tide act, or of any power
such seizure shell proceed to sell the said estate at and authority hereby yeettel in hint, or shell forcibly
public' m wallop, earring the same at a minimu retene, or cause to be reamed
including, any property, arti
price, the amount of duties with the ton per el es, or objects, after the same shell have been seized
ceetum additional thereon, the expense of making- by ]tiro, or shall attempt or endeavor so to (10, the
Snell levy amt charges for advertising., and an person so offending shall, upon conviction thereof,
officer's lee of ten dollars. And if no person offers for every such flounce, forfeit and pay the stint of
for :aid estate the ;mount of said minimum, the offie hi - e hundred dollars, or double the amount of pro
eke shall declare the same to be purchased by him perry so rescued, or be imprisoned for a term not ex
for the United States, and shall deposit with the I. needing two years, at the discretioneof the court.
district attorney of the United States a deed there- See. 38. And be it further enacted, That in case
of, as hereinafter specified and provided ; otherwise, Of the sickness or temporary disability of a col
the same shall be d ee d are d t o b e so ld t o th e highest lector to discharge such of his duties as cannot
under existing laws be discharged by EL deputy,
bidder, And said sale may be adjourned by said.
officer for , a period not exceeding five days, if he I they any be devolved by him upon one or his
shall think it advisable so to do- ef the alumna bid deputies; and for the official actsend defaults of such
shall not be then and there paid, the officer shall i deputy the collector or his sureties shall be held re
forthwith proceed to again sell said estate in thesponeible to the United States: Provided, That in
same manner. If the amount bid shall be then and Iformation thereof be immediately communicated to
there paid, the enlace ;than give his receipt therefor, the Secretary of the Treasury, and shall not be Ws
if requested and within live days thereafter he shall approved by
make out a deed of the estate so sold to the pile- See. 39. And be it further enacted, That in ease a
chaser thereof, and execute the same in his official I collector shall die, resign, or be removed, the demi
capacity, in the manner proscribed by the laws of ties of such collector shall continue to net until their
the State in which said estate may be situated, in successors arc appointed; anti the deputy of such
which said deed ehall be recited the fact of said sei- collector longest In service at the time unmediately
sure and sale, with the cause thereof, the amount of preceding may and shall, until a successor shall be
duty for which said sale was made, and of all charges appointed, discharge all the duties of said collector;
and fees, and the amount paid by the purchaser, and and for the official acts and defaults of such deputy
all his acts and doings in relation to said leisure and a remedy shall be had on the official bond of the col
sin he, and shall have the same ready for delivery to teeter ,as in other MINOd and of two or more deputy
said purchaser, and shall cif: fiver the same accord- collectors, appointed on the same day, the one re
ingly, upon request therefor. And said deed shall siding nearest the residence of the collector at the
be prima facie ;evidence of the truth of the facts time of his death, resignation, or removal, shell in
stated therein, and; if the proceedings of the officer like manner discharge the said duties until the ep
ee set forth have been substantially in pursuance of ',ointment of a sueeeeeor. And any bond or security
the provisions of this act, shall ne considered and teken from such deputy by s u ck collector, pursuant
operate as a conveyance to the purchaser of the to the fifth section or this act, shall be available to
title to Said estate, but shall not ;meet the rights his legal representatives and sureties to indemnify
of innocent parties acquired previously to the them for loss or damage accruing- from any act of
claim of the United States Under this act. Th e the proper deputy so continuing or so succeeding to
SullilUS, if any, arising from such sale shall be the auties of such collet-lOn
Sec. 40. And be it further eneetea, That it shall be
disposed of tit Provided - in this act for like cases
arising upon sales of personal property. And he duty of the coneotors affirceithe or their depu
any person whose estate may be eeizeil for du- ties, in theirreSpective districts, and they arc hereby
ties, as aforesaid, shall have the same right to authorieed, to collect all the ditties and taxes lin
pay or tender the amount dim, with all proper pored by this act, however the same may be deeig
chargee thereon, prior to the Sate thereof, and there- noted, and to prosecute foe the reeeeeryet the came,
upon to relieve his said estate from sale as afore- and for the recovery of any sum or stool which -may
said, as is provided in this act for personal property be forfeited by virtue of this act; and all tines '
penal
similarly situated. And any collector or deputy ties, and forfeitures which may be incurred or im
collector may, for the collection of duties imposed posed by virtue of this aet shall an may be sued for
upon any person by this act, and committed to him and recovered, in the name ut theettnited States, in
for collection, seize and sell the hinds of such per- any proper form of action, or by ;my approprlitte
son ',ablated in any other collection district within form or pge reeeedie qui tun. or otherwise, before
the State in which said officer resides ; and his pro- any circuit or district court of the United States for
eeedinae in relation thereto shalt have the same ef- the district within which said
a ti n t - 7 ,, p i e re n r i e tl n ty o , t c o e t • h f o ur r. -
feet as if the same were had in his proper collection lettere may have been ineurred, or r
.ie.ore lazy other
court of competent
,jurisdietion;
district. And the owners, their heirs, executors, or
iffintillietratorst, or any person having an interest wise an d dieereatly provided for, one moiety thereof
therein or lien thereon, er any person on their be- shall belo the use of the United States and the tither
hale shall have liberty to redeem the land sold as moiety thereof to the use of the person, eo be aseertain
aforesaid, Within one year from nd s ates eel by th e judgment of the court, wl of:shall first i n hum
the said deed, upon payment to the purchaser, or, in o cause the eausmatter, or thing weereby any euch e l m
ease he cannot be found in the county where the PenaltY, or ierretrove was incurred : Provided, That
lands are situate, to the collector, for Um use of the In ease or any snit brought • upon inforination re
purchaser, his heirs or assigns, of the amount paid ceived froms any person, other than it collector, de
by the purchaser, with interest on the same at the putt' collector, assessor; assistant as , sesser. or /ll
rate of twenty per centnin per annum. And it shall Spector of internel revenue, the - United States shall
be the duty of every collector to keep a record of all not be oubjeet to any costs of suit.
sales of land made in his collection district, whether See: 41. And be it further enacted. That if
by himself or his deputies, in which shall- be set any person, in any ease, matter. lietirirm. or
forth the tax.for which any such, sale was made, the other proceeding in which an oath or a nirma
dates of seizure and sale, the name of the party as- tion shell be required to be taken - or adminis
eessed, and all proceedingu in making said sale, the tered under reed by virtue of this act, shell_
amount of fees amid expenses, the mane of the pur- upon the taking of such oath or. affirmation, knows
chaser, and the date of the deed; which record shall ingly and willingly sweer or affirm falsely, every
be certified by the officer making the sale. And it person so offending- shall be deemed guilty of pet:-
Shall be the duty of any deputy making sale, as Jury, and shale on conviction - thereof; be ettbjeet
,aforesaid, to return a statement of all his proceed- to the like punishment and peneltiee now provided
ings to the collector, and to certify the record there- by the /anti of tire• United States ler the crone of
of. And in case of the death or removal of the col- PerineY-
lector, or the expiration of his terns of office from See. 42- And be it further enacted, That separate
any othee cause, said record shall be deposited in accounts shall he kept at the Treasury of all moneys
the office of the clerk of the District Court of the received from internal duties or taxes in each of the
United Stales for the district within which the said respective States, Territories;, and colleethere dl..-
collectorresided ; and a copy of every Inch record, tricts ;-and that separate accounts shell be kept of
certified by the collector, or by the clerk, as the ease the amount of each species of duty or tax that shall
may require, shall be evidence in any Court of the accrue, so as to exhibit, as far as maybe, the amount
truth of the facts therein stated. And when any collected from each source, of revenue. with the
lands sold, as aforesaid, shall be redeelned me here- moneys deputye pli o d e f t i o s rs e,O assessorsnoseneat aus
io a i n itot s h i e mn e u et t le a e s t s e a r s e so iT s it t
inbefore provided, the collector or clerk, as the CaSe
Ins and other officers employed in eftea or
may be, shall make an entry of the feet upon the
record-aforesaid, and the said entry:shall be evidence the reepective States, Territories, and collection
of such redemption. And the claim of the Govern- districts, an abstract imtabular form, of which
under ac
it
ment to lands sold der and by virtue of the counts
foregoing provisions shall be held to have accrued TreaSuri, Sh a a n l ri l il le he duty
of
a i lly t ,intlt is
e et-Lic Secretary
h ot IriettelY of
theeruibeeto
in the time of seizure thereof. lay before Congress,
Sect. 30. And be it further enacted, That if Sem- 43- And - be it further eneeted, Tied tire Con
any collector shall find upon .any lists of taxes missioner of Internal Revenue, subject to regula
returned to him for collection properly lying within tion prescribed under the direction of the Secretary
his Mettle, which is charged ,with ant' speeifie of the Treasury, Shall be, and le hereby, tt
ateaor.zed,
or ad valorem tax- or duty, but which. Is not on appeal to hiM made, to remit, refund, and pay
owned, occupied, or superintended by some . person back all duties erroneously Or illegally assessed or
known to such collector to reside or to hare some collected, and all ditties Viet shall 'appeer to be un
place of business within the United States, and justly assessed or excessive in amount or in any
upon which the duty or tax has not been
paid manner wrongfully collected, and also repay to COl
wi thin the time required by law, such collector shall lectors or deputy collectors the full amount of such
sums of money as shall or may be recovered :eta inet
forthwith take such property into his custody and
shall advertise the same, and the tax charged upon diem or any of them in ann. - court, for any interact I du
ties or _licenses collected by them, With the costs: and.
the same, in seine newspeper published in his dis
trict, if any shall be published therein, otherwise in expenses of suit",' and all damages and costs me-
Some newspaper in an adjoining - district, for the Teta against assessors, assistant assessors, collect
space of thirty days ; and if the taxes thereon, with ors, deputy collectors, and inspectors, inany Suit
al charges for advertising, shall net be paid within which shall be brought against them or any or them
said thirty days, such collector shall proceed to sell by reason of anything that shall or may be done in
the same, or so much its is necessary, in the manner - the due performance of their official duties, :mil also
Protected for the sale of other goods distraineti for compromise such suits and all others relating to in
the non-payment of taxes, and out of the proceeeds ternal revenue : And it is further provided, That all
shall satisfy all taxes charged upon such property, judgments and moneys recovered or received for
with-the costs of advertising and selling the same, taxes, cosy, forfeitures, and penalties, be accounted
And like proceedings to those provided in the pre- for and paid by the collector as internal duties are
ceding section, for the purchase and resale of pro- required to be paid and also, that the sums of me-
PertY which cannot be sold for the amount of duty nee - which the Commiseioner is authorized to pay by
.or tax duo thereon, shall be had with regard to pro- virtue of this section shall be paid by drafts drawn
pert} - sold under theprovisions of this section. And on collectors of internal revenue.
any'surplus arising from any sale heroin provided i Sec. 44. And be it further enacted, That in all
for shall be paid into the treasury for the beneet of cases of distraint and sale of goods or chattels for
the owner of the property. And the Secretary of non-payment of taxes, duties, or licenses. as provi
the Treasury is authorized, in any ease where ded for, the bill of sale of such goods Or chattels
Money shall be paid into the treasury for the bone- given by the officer making such sale to the par
fit of any owner of property sold as aforesaid, to re- chaser thereof shall be prima facie evidence of the
pay the same, on proper proof being furnished that right of the officer to make such sale. and conclusive
the person applying therefor ii entitled to receive evidence of the regularity of his proceedings in tell
the same, ' lag the same.
See. 31. And be it further enacted, That when- ' See, 45. And be it fiirther enacted, That if, for
ever a collector shall have on any list, duly re- any cause. at any time after this act goes into ope
turned to him, the mime of any person not within ration, the laws of the United States cannot be exe
hiS cellottion dietriet whip 11 liable to taxi Or of any ['rued in a State or Territory of the United Statee,
person so liable to tax who shall have, in the ,or any put tl e iC t e l a . e iv thereof
Of t
witlil irr
eide
i t e e tielele t Fit and h
t ofColeun ise
en
person
district In which he resides, no sufficit b
property subject to seizure or distraint. re,, hereby enthorized, to proceed to execute the proof
the money due for duties or tax can be collected, it slops of this act within the limits of such -State or
shall and may be lawful for such collector to trans- • Territory, or part .thereof, or the District of Column-
Mit a copy or statement eonteining the Mime of the bite to coon as the authority of the 'United States
pmeon liable to such duty or tax as aforesaid, with therein shall be re-established, and to collect the
the amount and nature thereof, duly certified under sums which would have been due from the, persons
his hand, to the collector of any district to which f. residing or holding property, goods, wares, or mer
said person shall have removed, or in which he shall chandise, object or article therein liable to any duty,
have property, real or Personal. liable to be Seized i decree, or tax,' with interest at the rate of six per
and sold for duty-or tax; and the collector of the centum per annum thereon from the time such duty.
district to whom the said certified copy or state- license, or tax ought to have been paid, until paid in
anent Shall be transmitted shall proceed to collect the manner and muter the regulationseprescribed in
the said duty or tax in the same way as if the name this ace, so far as applicable ; and where not appli
of the person and objects of tax eentainel in the Cable, the assessment and levy glutei be made, and
e said certified copy or statement were on any'fist fur- the time end manner of collection regeffitted, by the
fished to him by the assessor of his own collection instructions anti directions of the Commissioner of
district • and the said collector, upon receiving said Internal Revenue, under the direction of the Seem
certified'copy or statement as aforesaid, shall ente l e_ tart' of the Treasury.
mit his receipt for it to the collector sending the I see. 40. And be it further enacted, That the offie
same to him. cers who stay be appointed under Ude act, except
See. 32. And he it further enacted, That the seve- within those districts within any State or Territory
e ra v l ei e ) oll n e l e o t n o t r i s i I r , a t t he tpe h e n xitir r a c t s iv e e ct o i f y which have been or may he otherwise especially pro
eelaye, t co a n n i d .
vlded for by law, nail be, and hereby aromittlim•
menee their collections, transmit to the UommiS- rized, in all eases where the payment of such tax
stoner of Internal Revenue a statement of the collee_ shall not have been assumed by the State, to perform
thins made by them, respectively, Within the month, all the duties relating to or regarding the assessment
and pay aver monthly, or at such time or times as and collection-of any direct tax inipOSed, or which
May be required by the Conmaissioner of Internal may be imposed by law.
Revenue, the moneys by them respectively. collected ;See. 47. And be it further enacted, That allgoods,
within the said term, and at sueh Plaeas as may be wares, merchandise, articles, or objects on whiCh
designated and reqUired by the Oommieteoner of tics are'-imposed by the provisions of law, which
Internal Revenue ; and oath of the' said collectors shall be found in the possession or custody, or within
shall complete the collection of ,all sums assigned the control of any person or persons, fur the purpose
to him for collection, as nforeettid, ehall pay over the of being ROM or removed by eueh person or persons
same into the treasury, ash
nd all mf reer his lima ill fraud of the internal revenue laws, or with dc
account to the Treasury Department as often ti SiUM to an - old payment of said duties, May - be seized
he may be required, and within six months -from : byany collector or deputy collector who shall have
and after the day when he shall have received the reason to believe that the erne are possessed, had,
collection lists from the ttthl assessors Or aSeletant or held for the purpose or design aforesaid, and the
assessors, as ateresaid. And the Secretary of the same shall be forfeited to the United States; and
Treasury is authorized to designate one or more de- also all articles of raw materials found in the pos
.
positories in each state, for the deposit ands afe- session of any person or persons intending to mann
keeping of the moneys collected by virtue or this Metre the same for the purpose of being sold by
act 5 and the receipt of the Proper offfeer of suet] de them in frauff of said laws, or With design to evade
pository to a collector for the money depoeited by ! the pnyment of said duttee, and also all tools,
.elements, instruments, anti pereonal property we:U-
T - dm shall be a sufficient voucher for such collector
in the settlement of his accounts at the Treasury soever, in the place or building, or within any- yard
Department. :And the Commissioner of Internal
or enclosure where such articles on which duties are
Beyertee may, ender the direction of the Secretary imposed, as aforesaid, and intended to be used by
of Um Treasury, prescribe such regal:Wens with them in the fraudulent manufacture of such raw
reference to such deposite as he mar deem necessary. materials, shall be found, may also be seized by any
Sec. 33. And be it further enactea, That each - collector or depute , collector, as, aforesaid, and the
lector shall be charged with the whole amount - of same shall be forfeited as aforesaid; and the pro
taxes, whether cunt tined ceedings to enforce tail forfeiture ed in lists delivered .to him shall he in the mt•
by the aeseesors, reepectively, or delivered or trans- cute of a proceeding tut rem in the Circuit or Die
milted to hint by assistant assessors from time to trict Court- of the United States for the- district
time. or by other eollectors, and with the additions - where such seizure is made, or in any other court of
f o rfeit ure ., e el:. competent - jurisdiction. And any person who dial!
thereto, and eminent of penalties or
tented, and shall be credited with the amount of have in his custody
- or posSession any such goods,
duties et taxes contained in the lists transmitted in Wang, merchandise, articles, or objects euleeet to
the manner above provided to other collectors, and duty as aforesaid, fur the purpose of selling the
by them reeeipted as areresahl; and also for the same with the design of avoidinte payment of the
duties or taxes of such persons as may have ab- duties imposed thereon, shall be 'fiable to a penalty
wended, or become insOlvent ; prior to the day when of five hundred dollars, or not less than douhle the
the duty or tax ought, according to the provieiOne amount of flutes fraudulently attempted to be es-a•
of this act, to have been collected pro v ided, Th a t deka to be recovered in any court of competent ju
it shall be proved to the satisfaction of the nest riedietion ; and the accede, wares, merchandise, arti
• Comptroller of the Treasury that due diligence was cies, or objects which shall be so seized by any col
lector or deputy collector, shall, during the used - by the collector, and that no property was left
pen
from which the duty or tax could have been rc- dency of such. proceedinge, be delivered Ito the
covered. And each_ collector ehall fag() be credited that of said district, and remain in his care and cus
with the amount of all propertypurchased by him for tody, and under his control, until final judgment in
the use of the United. States, provided he shall , suen proceeding shall be rendered; Provided, how
faithfully account for and pay over the proceeds ever, That when the property so seized may be
- thereof upon a resale of the same as required by liable to perish or become greatly reduced in value
this act. by keeping, or When it cannot be kept without great
See. 34. And be it further enacted, That if ally expense, the owner thereof, or the marshel of the
collector shall fail either to collect or to render his . district, may apply to the assessor of the district to
account, or to pay over in the manner or within the examine said property, and if, in the opinion of said
times hereinliefore provided, it shall be the duty of assessor,' it Shan be necessary that the said property
the First Comptroller of the Treasury and he is eltould be sold to prevent such waste or empenee, he
hereby authorized and required, immediately triter shall appraise the Sallie ; anti the owner thereupon
evidence of such delinquency, to report the same to shall have said property returned to him upon
the Solicitor of the Treasury, who shall issue a , giving bond in such lorm as may be prescribed by
warrant of - distress against such delinquent notice - the Ooniraissiener of Internal Revenue, and in an
toe, directed to the marshal of the district, th amount equal erein to the appraised value, with such
expressing the amount of the taxes with which the eureties as the Safi appraisers shall deem good and
sand collector i s chargeable, and the sums, if any, sufficient, to abide the final order, decree, or judg
which have been paid, rso far as the Sallie arc IlSeot- menu of the court having cognizance !of the case,
Minable in the office of the Commissioner of Inter- and to pay the amount or said appraised value to
null Revenue. And the said marshal shall, him- the niars - hal. or otherwise, as he nnay be ordered
self, or by his deputy, immediately proceed to levy 11101 d ireetedby the court, Irish bond ellen, be filed
and collect the sum which may retrain due, wit by Salll impraiser with the elommiseioner of Internal
five per ecntum thereon, and all the expenses and Revenue. lint if sued owner shall neglect or refuse
charges of collection, by distress and stale or the to give said bond, the appraiser shall issue to the
gee& and chattels, or any personal effects of the Marshal albreSaid an order to sell th a
e sme ; and
delinquent collector, giving at - least live days' no- the said marshal shall thereupon advertise and soil
lice of the time and - phiee of elle, in the 111,1ariv, the Bald property at public auction. in - the Same
protided by law for advertising sales of personal. manner as goods mine - lie suld on final execution In
property on execution in the State. Wherein such col- Se ; end the proceeds of the sale, after de
lector resides. And the bill of sale of the officer of (Meting the reasonable costs of the seizure and sale,
anY goods, chattele,nr other personal property, d is- Shall be paid to thefi
court aforesaid, to abide its nal
trained and sold as aforesaid, shall be conclusive order, dome, or judent.
evidence tit title to the purchaser, and Prima facie Sec. 48. And be it further enacted, That all the
evidence or the right of the officer to make :inch provisions hereinafter matte for .the delivery of re
sale, unit of the correctness. of his proceeding:: in turns, lists, statements, and vela:ltems, and ter ad
ditions ta the duty in ease of - lithee
-selling the same, And Mr want or ataals and chat-er fraudulent
tcls, or other personal effects of such collector, stall- lists or returns. or in case - "of melee teditetlon or
cient to Satisfy any warrant of distrese, issued ann. limier Statement on lists or returns., or in case or re
suant to the preceding section of tide net, the - lande fusel or neglect to deliver lists or returns, and tbr
and real estate of such collector, or so much thereof the imposilion et' flees, poem It ies, and forfeitnee'e
as may be necessary for satislyttor the said warrant, shall bo held and taken to apply- to ali persons, :le
afier being advertised roe lit het •t three week. lit eoeletione, eorporetions or eonipanles liable to pay
not less than thaTO public places in the coileetem duly or sex ; mid any additions to Make, tines pc
district, and une newspaper printed in the unities. fu forfeitures hereinafter imposeil ter failure
county or district, if any there be, prior to the pro- to perform any duty required to be performed, shall
poScd time or Sale. may find shall be soh; at public
auction by the marthal lie held and taken to be additional to thoSe herein
or Ilk 111.1 play, Who, lip in beforeprovided.
such sale, shall, as such marshal or deputy mar- See. 49. And he it further enacted, Tit:U . ole pro
-
shill, make and deliver to the pureheeer Of the visions of the act entitled "An net further to pro
premises so sole a deed of conveyance thereof, to vele for the collection of duties on imports," ;at
tic executed and acknowledged in the manner and proved Ma rc h se c ond, one thoutia MI eight hundred
form prescribed by tire laws or the state in which ea Id and thirty-three, shall be ta lien and (teenier]
lands are eitelited, which said deed so mule shall tending to end embreeing any net &lie tinder th e
invest the purchaser with all the title and interest excuse nr internal revenue laws or the United States
of the defendaet or defencants Milne , ' ill Said war- Which have been or may be hereafter enacted ; and
rant, existing at the nine of seizure thereof: And all persons duly authorized 'to receive, assess, en .
all moneys that may reniain of th e proceeds of su c h collect such duties or taxes under such slaws are
sale - after satisfying the said warrant Of Ilistress, hereby declared to be and to have been revenue o fti„
Mel paying the reasonable costs and cluMies or cot.-: within the true Lilt eat Wad meaning. of the said
sale, shall be returned ti the eroprietor of the lands ace and entitled to all the exemptions, iminimitiee,
or reel estate sold as aforesaid. be rights, and privileges therein enumerated.
Sec. 33. And be it further enacted, That cacti See. 50. And be it further clime ed, That the pm-.
and every collector; or his. WM' ehall visions of the sixteenth section of the aet approved
exereiee or be guilty of anY extortion or Aimust sixth eighteen huntleed t'orte-elx, mai
nnod oppression, under color of lane, or shall :Jed "An act to humble for the better organization
knowingly demand other or greeter sums that. of the Treasury, and ter the collect lon, en llakeep
shall be authorized by law. or shell receive any fee, Mg, tranefer, and dishureement of the public reve
compensetion.orreward,ekeept as herein preseribed, - cue." are hereby applied to, and shall be construed
Mr the perforauthee of any duty, or ehall tilil to per- le, Include, all Officers of the internal revenue
Rem ell the defied enjoined by this act,Aran. upmim. charged With the Sit re-keepilv , , transfer, or disburse
conviction, be subject to line or fin e. hundred meet of the piddle 'moneys arising therefrom, and
tars and to a forfeiture of their col to er te. to all other persons he vim; actual - charge, custody,
be imprisoned fur uric year,, or both, at the ,iiseret i ine or control of moneys or accounts arising train. the
of the eollrt and be dismiesed from office and be tor- administration. of the internal revenue.
ever thereafter incapable of hold ina tiny office under Sec, 51, And be it fitriller enacted, 'diet all altilett.
ihr eiaVernment : and tine huff of the fine so intposed or and their aseist ante, all collretor=. awl their de
thee be fnr the Use of the United States, aria the. putlee, and ell Inspector::, arc hereby authorized to
other heel' icr the use of the trimmer, who shail• be administer utaths met (like eve tenet, touching any}
:iscerfainell by the jud gmen t o e the court ; and: the part of the adlninistrai ion or tale lathy, With Whlelt
said court shall also render judgment a;railtst said they are respectively eharged,
and where
ail lector or tiee E ettl
collector tee double the atlMlLlit and evitlebee are by lOW t "
or damages aceru ng to the party injured, IA) lit and any tea:jury therein shall be puniehed in the like
leeled by execution. - And each and every conect u r, manner, and to the same degree, iie in the ease or
or his deputies shall give rofelpts for elf SUMS by Peleury tommitted In proceediege in the courts of
them collected.' - the Limited States.
Set, 36. <Ana be it furtear enacted, That a. col
lector,- or deputy collector, aeAceeer, he:debut asees
ser, or inspector, shall be authorized to enter, in the
day - Hine, any brewery, distillery, nutnutaetery,
or place" where any property, ittetelee, or
objects, subject to duty or taxation Under the proVI
51011.4 of this act, are Milo, prailticed, or rcpt, with
in his dist riet, so far as it may lee necesea my Mr the
purpose oh examining . said property, articles, or el,-
ee e te, inspectina the accounts required by this act
front tinie to nine to be madopr kept by any menu-
fit claret• or producer, relating, to such property, at'.
I kite:, or objects. And every owner of such brewe
ry, distillery, manufactory, building, or place, er
persons having the agency or superintendent:se of
the saute, who shall rofuse Yo admit snelh officer; ur
to setter him to Mit - Milne Sit - .ti property, ;naivete, or
objeets, Cr to inspect Raid account-; 01 , 111, Mr
SuCh vermeil, tweet and pe y the etun leut
deed eellare,
SPIRITS, A LIE. DEp:ll3 A NI) PODTI/111
Sea. ta.. And be It further et - meted, That, any per
son applying for license /LS 11 diAiller shah , In add l-
thin to what is required by other provlstotts of
ma to on application therefor to the assessor 4/i . the
4llsi riot, am! I,efore the Allllo. iii Iggllo4l the ik)Tl.)l/ nu
applying shall give bond to the Milted States In
such Shill as Shall he required by the.eollootor, and
with oue or more sureties, to ho approved by said
collector, conditioned that In ease any additional
or other implements to be 1150 d its
a feresald, shull be erected by him, his agent or sit
pertntendent, ho will, before using, or causing or
roma Hug the same to be used, report in writing to
fhe said assessor the capacity thereof, and informs.
boorom thou
to e tim of any change in the form ?
tamlt ownership ? optoney, or superb - item - knee,
all or either ut the said stills or other implo
tm2nt.s way und.ergo, owl that he will front to
day enter, or cause to be
kept for that purpose, tic. ;.
that may be distilled I,y
other thlpietnente, ;Ind al.-.; •
groin nr other vegetable pr0d,„.;;,,,,,
stances put into the ent.4 tali, or
him, his agent or superhstemlrot,
producing spirits ; and said i,,,„;;
times dUrill! , the day (r.imidayi,
spection of t he said asses or, assi,taih
Jester, deputy Collector, or inspector• wt
any memorandums or transcripts Uu
also that he will render to the said a 5...,
ant assessor, on the first, tenth. !aid t,
of each and every month, or %chide a;
after, during the continuance of said It
act account in writing, taken tram
number of gallons Of spirits distilk
the number of gallons placed ia
number sold or removed for com„,„ 1
him, his agent or superintendent.",
thereof, and also of the quantitics „t
vegetable production;, or other sultshi,
the mash tub, or otherwise used L,v h
or superintendent, for the purpt,.o
spirits, for the period or fractional Inn
then next preceding the date of
said report shall be veritied by e lavi
tier prescribed by law; that he will a,
mit to be sold or removed for cons.or,,
any spirits distilled by him under an,
Isis said license ; until the.. 511.1110
speeded, gauged, and proved, ;um
thereof duly entered upon his
that tic will, at the time of renderiwz,
immediately forward to the eolle;;t„r:
lector or the district IL copy thereof . ,
by the :114 , eSSOr or asAstunt
Will also pay to the mid colloidal', bi
duties - Moen by law are imposed „„
distilled. And the said bond may I
changed from time to time, in regard
;and sureties thereof', Heeording.
the collector.
Soc. fill. And be it further en ietel,
petition in writing Blagi , ,‘ by
cease for distilling as aforesaid, shall st,
Of distilling, the number and
stills, boiler or boilers, and the name - of
firm, compaDy, tw corporation u-le4 th
any person making :1 false smumic,,,, ,
the said particulars shall 4 , r/oil and Jet
one hundred dollars. to be recovered
suit.
s e , r-s. Ann ll,' it farther , •!1:1(•!6,j, Tim
(lie duties payable foe Ileen,.. it, eel,' T ',
shalt be levied, col lei red. and paid o r : . 1
may be distilled Nod sold, or di , tnic,l l .,. ' i
consumption orsaie. or first proof , I .•'...
ttai,orPa!, - , ern:l:nen hundred omi ..i V i t :'..
to t h e first dui -"T.lanuitry eigh t een Inv m i lt
five, a dn'Y of one dollar' :iti 1 .7. ..iel r .
'.
: I-
land idler Jaimary nisi, eigldre'n.'l.l.v47-r.
i nye, a duly of one d• II; • • I
. al am ramiiv-ii •;110
1 and every gallon; it Mel, mar , „ Mill b
OW11(4', agent, or sm„,;;,,i„ :. lit t; , • '
Im. i.o . suli ,
eel in lyfuch the said smells s t all lei VI , 1,,
Withill I,%'''. alter the Oa"- et' rea . m.rm ; :r
deed
spirits SO cute re , . 1 .1 , :N . II 11 6 Lit ~ , 1,4 1ii1 7 ,
1 deted by law., ;lad thcsaiii deli- :..}di 1.,•• ~,
, spirit-, and a 1..., ou the i 111,4 ~.t. of all ~,,, ,'
in the distil Ivry 4,441 for distilm.4 Il" ;;:.
the still*. ve.....i15, fi xtures, lied Pd, 'li;,' '
lot or fillet of la aid :ells-mmi the said .11, ; 11!
led, until the .„id duty shall lie pald.: l'r
the dilly VII all spirit: , shall be Collee:‘ , /l i l l
limo the basis Of flier proof, and shall be
II proportion fr.rf ally greater streN.4t 11 'him th
first proof.
See. rsi. And he it further [ - warted, That
; pl ,,, tf. 10011 In this net 11,111 In th e Ism' ,,
istates, shall be coustrimil, and is herehy
i de theiro, that proof or it liquor which corr , sl
grees of - TI Ilen' centesimal hydronne”:
rem:lotion of the Ti.N.stiry 1 )01/unlit:oil
! twelfth, eighteen hundred it nil filly, at tic'
I Or kiklty leper, of Fahreolioit-51111.1.1110/114t.
;in reducing - the temperatures to the stands
hod in levying duties cin liquors above and
the table of commercial values contaimsl ii
for inspectors or spirits, prepared 1., - Prot',
loch, under the superintendenie of reop,,,
i ,adoptedb y the ' l'refbriti... licpnrimcor. ,nnti
taken as to villa the proportions of aliatilut
I the liquids ganged :And proved, llreall'llillg 1.1
tics ,1 111/11 be leV11 . (I. And the lieeretary of t
! is hereby antliorived to adopt such la pl nllOO
scribe such roles and regulalioll,, flit jl/1))
' (jOrri44lllifiltillir Wilk, the staziaavi CHO vall
fore indicated, as lie may deem Ilerer..,l ry
luniform system of inspecting and 14:4 IVO lig 01
ire( to datio, throughout the fin iced St, 11.0,
Sec. 56. And lie it further enacted, That c
who slain be the owner of any mill, Ihtilnr, ,
, e t . otted, I ll' illh•lided to lie i. 441, fin' the pa
tilling , :plritlloll4 liquors, :Is berviliberore i
; who shall have such still, boiler, or other
1 his superintendence. either as agent for the
his own account : and every ix.rson fel," slo
Mint to use ally stilt. hailer. Or Oilier re,'
NIA, eilltur as ow Intl% lIIVIIIt, el , 01'1,11v1.-/-
ally to day make true and exact entry, or
entered, in a hook to be kept by him I , ll' II
the number of gallons of :mirk:. dim lll , st b
also tiro number of gallons Placed ill wan
also the number sole, 01 . removed Mr con
sale, and till. proof therooft which 'molt :drat
open ill the daytime (Sundays excepted), for
UM( Of the .aid tl2-,i,Sor, IL,SiNI NO I 4 , 50150
deIAiLY COI IrelOr. Or ii , pertOr. wire may to
antes, immiorambilm, or transcript: llioreof
rellth, to sail :,,, , ,tor .‘r assi , lll ill 11.104';
Ilr,t, VIM /11 ll lilt 151'111tIVIII days 111'1 1 41 , 11 Mill
ill (1101 yelle, or NI !thin. live Ihly, therf,fre
arrOnlit ill (Iliplie:lte, taken frOtO Ili- , b005'...
her of gallons of spirits distilled, and also
of gal ISMS nod,, flr removed for consempt ion
tin:four& thereof, not before Itevounted foi•
also keep is book, or books, in a torn: to ht, p
the Conuninsioner or internal Ilsttetolo, 1111
at all st/Sollable hours for inspection hy Cl
assistant assessor, collector, deputy mil Moot„
for of the district, wherein shall lre moose
to day, the quantitit, of grain, or other i . ,. ,
ductions, or other substances put into the ir
him, Ins aoollt or superintendent, for Output
(haling spirits: land sluill verify, or 0.011:41' to
311 e sllid cutris, reports, hoirks, and gener;
by oath Or :Iflll'lllatioll. to he tV kelt hon.: , I
or ar , sistant assessor, or Other rolllpt4,4i I 0111
illg to the feria required by law; and shall 1
forward to the collector of the district ii 4 1 ,1,4
ppeate accounts, duly certified to by the as,
rostant assessor!, and shall also pay to the I
duties on the. pirits so distilled and sold,
for consnmptiou or sale, and in said accoua
ed at tile time or rendering the duplicate Ur°
l'rovided, That distillers who distil or I
less than one hundred and fifty barrrels of
year may make returns and pay duties on I
of each and every month, in lien of u
'tenth, and twentieth days of tiro tit.olth, i
bonds correspondingly; anything to the c'
withstandinff.
See. 57, And be it further enacted, That ti
appointed by the SeerPtary or the Teea,ue)-,
e:ism...lit district where the same may be Ile
or more inspectors of spirits, refilled rota ,
tobacco, cigars, and other artielO,, Who ,1
oath faithfully to perform their duties, ii
as the Conunissioni:r of Internal ltaverm,
•
. _
scribe, and who shall be entitled to r
fees as may be fixed and prescribed by
sioner, to - be paid be the owner or man
the articles inspected or gauged. .dad
turer of spirits, refined coal oil, or cither
cigars, or other articles whirl, may by law
to be inspected, who shall refuse to admit
upon his premises, to Inc as it May be IleCeS
performance of his duties, or who slotli - oh.
Spector in the performance of his duties,
stun of mie iituored dollars, to by rap
manner provided for other Penalties imp.
act.
Sec. And be it farther enacted, That al
tilled as aforesaid by any person licensed
shall, before the ;tame Cr,' used, or mum,
purpose, be iusperted, gauged, and proved
spector appointed for the performance of .
Iviao shall mark upon the cask or other p
tanning such spirits, in 0 Manner to be pr
said Commissioner, the quantity and proof
tents of !quilt cask or pitekage, with the dot
tie]) anti the name (..,1 the inspector, and sl
return of all spirits so inspected, and the
distiller, to the assessor of the district: a:
imposed by law shall be :ts , essed aml paid •
so inspected and not removed forthwith
warehouse; and ids, t r ee» Of :Inch inspetaor
eases be Paid by the owner of the spirits s
ganged, and proved. Anil any person w
tempt fraudulent] v. to evade the paYmelt
upon any spirits distilled as aforesaid, by
ally manner the mark - upon lily such cask
Shall forfeit the 011111 of ohe ha:etre:l do lb
cask or packatte so altered or changed, to h
as hereinbefore provided. any such in.
shall knowingly put upon any such ca , k or 1.
false or fraudulent mark shall be liable
penalty - hereinbefore provided for each cask
su fraudulently marked_ And itny pcason
hurrhaso or sell any empty cask with the
marks thereon, or who shall . fraudulently a
or package so marked, for the purpose
et.
Other .spirits than that," ihspeeted; or for se
of a qualify ot6 quautity dilf,,,ot from shat ,
shall he subject to a like penalty for each ea
age so purchased, sold, or used.
See. CAL And be it further enacted, That tl
owners of ally distillery or oil refinery, in
at his or their own expense a warehouse of
Or 1,1'4'14 with meta} or oilier tiro.proof rat
warehouse, When approved by the col lecio
declared a bonded warehouse of the United
shah l he used only} for storing distilled spirit
coal oil, or naphala, and to be under the ca.
collector or his deputy. And the duty on
coal oih or naphtha stored ill such werehott
Paid before it is removed from. such wareho
removed in pursuance of law.
:.;er. M. And be it farther enacted, That :
,
SpiVitS and all refined coal oil and iff inhibit I
excise fixity is imposed by law nifty b
without payment of sold duty, and, when
intended for export:oMo, after being lu , pecto
proved, and marked by the inspector :teem.
Provisions of this act, the same may, will
charged with duty, be removed under such
regulations and anon the execution_ of such t
non bonds or other security , as the Seem
Too:oolPV.tillts . pre,crilie: Provoled, 'net tho
Oil, of naphtha se reMOVed Shall lie tritlisreet
1 . 0.111 the distillery or refinery to a bowled
established in connirmity with law and tree.
lotions, and may be transported from such
to a bonded warehouse itsed for the storage f
spirits t coltl oil, or naphtha at. any Port a ef
the said spirits, oil, or naphtha shall be sal
same rules and regulations, and die charms:fit
sone costs and expenses in ;ill respects hi
ported goods deposited in public store or boa
house-Wray be subject; aud, upon the rri
distilled Pl)ltits, cent oil, or naphtha at tI
warehouses within the district of the assess.,
it has been transferred, it shall be attitlil hush
the ditty shall be assessed and paid on any de
reduction of the number of proof gallons r
the Avarehtenat from the nonther of pr.tor
rtered.in thn liondgi yen of the plane of ship„
any distilled spirits, coal oil, or naphtha iu
warelionwfs shall ho lit charge or a proper 0
desiguatail by the Secretary of the •I'reasttrj
nether with the owner and proprietor of the
shall have the joint custody of all the
oil, ee bliDlltilo stored in cold wart. bons,',
be at the risk or the Owner of the said spit
naphtha; andiall labor ou the same shall Ile
by the owner or proprietor of rhe wan - Infuse
sopervi.iou or the officer in 01.1 rue of rho sal
the expense of said ,weer or proprietor of
house. And thlllll.ll.Wlntek Ain't It, ittly
Oil any distille 1 spirits, coal MI, or imprint it
an excise duty shall have loom paid, .
fere (wafter it Final have loom placed In a lion
house • Provided, further, That any distilli
coal oil,or naphtha stay he withdrawn from t
warehouse after payment to the collector oi
10110 of the thtt•y iniposralaw, or may
purpose of hotter exported, removed wit holt
of the duty, as before provided for; and an
spirits, coal oil,. or naphtha luny bit reitinVe
bondedWaceiton...e er distillery witlaollt pa ytt
(Pity for the purpose or being redistilled too
after. the tumidity and tofffor 0C the sots!
moved has been ascertained and ifispeete.
ilia to the provisions or mix, under .1
and rettnititions and the execution of sit
'Jr other socatity as the Secretary of the
mar and tiny spirits so nunored sl
turned le the ' , care/tense ? 011,1 shill I. be again i
ami the duty shall he paid to the said collect ,
0,1 lily flOtidelley or reduction in the
mffor gallons received at the warelon,e tit
ot exported iis areresititi. Anil the set.
of the mt.:tome sind I Itreottitt for and pay i••
siouo•r of .1 menial Revenue all moneys collet'
the pr.,N isions of this section. And nothing it
[ion shall be construed to prevent the mann!
f•xportation, - witliont poj-ment of deo-, of o
preparations, cotapn...itinits, perftintelty, and t
or prevent the dratchack On 0,1011101,‘ :lief et he
as provided Pm in this act. And the colter
district may g1111)t IL permit In 010 owner or
any distillery Within his district to send or
spirits, the product 4,1 said distillery. ailed lie
11.1111 Proof thereof shall Ilal,1,1,1111:-.•1•EiL1110•1 I
lion, arcording to the pro f isions or this act, Of
wlthvnt said district find within th e miffed se.
in such ease the bill of Main:rim receipt (with:
in such form as the (imniffis.dottor fiterun
may the SlllllO, Shall lie 1:111011 it, tit
the conector of the district lit which the di.
shoats ' end the spirit. 11i0n...01M Nllllll 01111
one,on, 1011 verritd. to the tulle/qui ,
trice iti which the place is sifted , , whither t
are sent or shii.poil; and the aliment of flnties I
d sit o
ut !!
, / ,., a . lt:1 11 1 4 11 , 1 1 1 1, 1;
I . l.l.OSVid 113,,11t .li-ti 11,7 ( ni l th,
lIIIVIIys appear Lit I tar MN or lad isitor receipt,/
the nom, for the. CO111 , 111.911• 0 11W goitre
line duties onon th. , said spirit..., %%.Itl,_
freight, 'lna every gab°, ha+,
I I he hPri•IIP . 4II: /11111 1111i,l1 Om pa
H 1,111111,4 tho bill of
receipt Mill the the auelll or LIII' s aid
led if fife doll.— ere not pelt:hits aforesaid, Met
spirit* she he shred at the risk find cost 11l
or agent thereof, tYho shall' pay an addit ion
t b r rpi l l,"ll. And 1111 tab , W.1101'411 PrOVI.I"
referent'.' to licus,,penalties, and forlifi
oleo In referenre to the collection, shall apld)
eta ourerreti by the colleetior tillhe district
tee spirits filaY be: Prmiliteil, That no pere,ll
'foliated under tills toettion rot. it 0011111111 y
Outset.. Awl provide.r., foirlhor,that the cote.
or Internal lteffettlEl!,,lll.l4ol' the aunt horny or I
taffy onto , Treasury i.lklay make .web forth..
Mots and require mich tardier seettililc , ` ,1 `
ffrdhc to protect the reVel:010
ant lin , spirit and letent of this section. rlliff wet
oil"' 115 ttseil it/ Ibis itch. Where Ilia ia.lll.l.Whe 0.
in. Vensirllethhi include petrohnim, .
See. And it Further enacted, Tito I. th
made in books of the distiller, 1.14111,11,..4.1 Io Is! It
I. "FIPAIIg ni.rt mlial I, on the first, tenth, mid
oth days of toter: nil every month, rfr within
thereafter, /117 verified by each of Milratittiou,
taken as aforesaid, or the person f.c MTV"
such Patrick shall hove been made, whirl/
shall ho certified at the end of-not., '•I
the itota s omor ortlashltant. hildrillit
Ht ate, 4111.1 shall he, in on hill:1100,
SlVeln. for aline) that the forceohncentrif , swer: f ,
me oft the respeetive flays str.olfied, awl that tit
aceording to the best of my knowledge fool hi
wholff Oita utity of spirituous I Ifi hers
of removed lot. , ollholoption 'Pb' sale, ut 11t7
owned the County of •
to-- gallons, according tO 111.511 '
IOW?: or the Utti trd Stator , . "
Sc,:, 62. And be it !Luther etinelfsl. Thot !!' s
agcat,or attporlittroileat afore.ettil,
shad 1, In
°Vigil/11l entries required to he mode !,;• fit
Ott 01,011 not 11.1V0 11..011111:1110 by 111 th
nl.lll or aftirtilatlint Of the per...... 1 wh om
tingly the following ...Oil or affirlt... "fl. "
ufvitoinh ; " Us 0.1•1;ur (et a 111131.1 OW , 1.1