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R. S., § 3145.

1875, Feb. 8, ch. 36, § 13.

Collector may re

of deputies, require bonds; actions on such bonds.

Provided, however, That the salaries of collectors shall be fixed at two thousand dollars each per annum where the annual collections amount to twenty-five thousand dollars or less, and shall, by the Secretary, on the recommendation of the Commissioner, be graduated up to the maximum limit of four thousand five hundred dollars;

Which latter sum shall be allowed in all cases where the collections amount to one million of dollars or upward;

And the collector shall have power to revoke the appointment of any voke appointment such deputy, giving such notice thereof as the Commissioner of Internal Revenue may prescribe, and to require and accept bonds or other securities from any deputy; and actions upon such bonds may be brought in any appropriate district or circuit court of the United States; which courts are hereby given jurisdiction of such actions concurrently with the courts of the several States.

R. S., § 3148.

Deputy collector's authority and responsibility. R. S., § 3148.

Collector to have certain allowances for expenses, &c. R. S., § 3145. Substitute for 1878, Feb. 8, ch. 36, § 13.

-and further allowance in certain

cases.

15 C. Cls., 446.

See Warden, Hed

Each such deputy shall have the like authority in every respect to collect the taxes levied or assessed within the portion of the district assigned to him which is by law vested in the collector himself;

But each collector shall, in every respect, be responsible, both to the United States and to individuals, as the case may be, for all moneys collected, and for every act done or neglected to be done, by any of his deputies while acting as such."

And that section thirteen of said act be amended so as to read as follows:

"SEC. 13. That there shall be further paid, after the account thereof has been rendered to and approved by the proper officers of the Treasury, to each collector, his necessary and reasonable charges for advertis ing, stationery, and blank books used in the performance of his official duties, and for postage actually paid on letters and documents received or sent and exclusively relating to official business but no such account shall be approved or allowed unless it states the date and the particular items of every such expenditure, and shall be verified by the oath of the collector:

Provided, That the Secretary of the Treasury, on the recommendation of the Commissioner of Internal Revenue, be authorized 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 rick & Landrum internal duties collected, it may seem just to make such allowances: cases, 16 C. Cls., But no such allowance shall be made if more than one year has elapsed since the close of the fiscal year in which the services were rendered.

- total compensation of, limited.

-not entitled to

But the total net compensation of a collector shall not in any case exceed four thousand five hundred dollars a year;

And no collector shall be entitled to any portion of the salary persalary unless con- taining to the office unless such collector shall have been confirmed by firmed by Senate. the Senate, except in cases of commissions to fill vacancies occurring during the recess of the Senate."

Annual returns of persons liable to

tax.

Substitute for
R. S., § 3173.

ASSESSMENT AND COLLECTION.

SEC. 3. That the Revised Statutes be amended as follows, namely: That section thirty-one hundred and seventy-three be amended by striking out all after the said number, and substituting therefor the following:

[R. S., § 3173.] "It shall be the duty of any person, partnership, firm, association, or corporation, made liable to any duty, special tax, stamp, or tax imposed by law, when not otherwise provided for, in case of a special tax, on or before the thirtieth day of April in each year, and in other cases before the day on which the taxes accrue, to make a list or return, verified by oath or affirmation, to the deputy collector of the district where located, of the articles or objects charged with a special duty or tax, the quantity of goods, wares, and merchandise made or sold, and charged with a specific or ad valorem duty or tax, the several rates and

aggregate amount, according to the forms and regulations to be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, for which such person, partnership, firm, association or corporation is liable:

Annual returns

to tax; when may

Provided, That if any person liable to pay any duty or tax, or owning, possessing, or having the care or management of property, goods, of persons liable wares, and merchandise, articles or objects liable to pay any duty, tax, be made by deputy or license, shall fail to make and exhibit a list or return required by law, collector. but shall consent to disclose the particulars of any and all the property, goods, wares, and merchandise, articles and objects liable to pay any duty or tax, or any business or occupation liable to pay any special tax as aforesaid, then, and in that case, it shall be the duty of the deputy collector to make such list or return, which, being distinctly read, consented to, and signed and verified by oath or affirmation by the person so owning, possessing, or having the care and management as aforesaid, may be received as the list of such person:

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leave notice, &c.

Provided further, That in case any person shall be absent from his or in case of abher residence or place of business at the time a deputy collector shall sence of person, call for the annual list or return and no annual list or return has been deputy collector to rendered by such person to the deputy collector as required by law, it shall be the duty of such deputy collector to leave at such place of residence or business, with some one of suitable age and discretion, if such be present, otherwise to deposit in the nearest post office, a note or memorandum, addressed to such person, requiring him or her to render to such deputy collector the list or return required by law, within ten days from the date of such note or memorandum, verified by oath or affirmation.

turns.

And if any person on being notified or required as aforesaid shall re- Proceedings in fuse or neglect to render such list or return within the time required as case of neglect to make returns, or of aforesaid or whenever any person who is required to deliver a monthly making false reor other return of objects subject to tax fails to do so at the time required, or delivers any return which, in the opinion of the collector, is false or fraudulent, or contains any under-valuation or under-statement, it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books of account containing entries relating to the business of such person, or any other person he may deem proper, to appear before him and produce such books, at a time and place named in the summons, and to give testimony or answer interrogatories, under oath, respecting any objects liable to tax or the returns thereof.

Collector may

The collector may summon any person residing or found within the State in which his district lies; and when the person intended to be examine persons summoned does not reside and cannot be found within such State, he and papers. may enter any collection district where such person may be found, and there make the examination herein authorized.

And to this end he may there exercise all the authority which he might lawfully exercise in the district for which he was commissioned."

[R. S. § 3176.] That section thirty-one hundred and seventy-six be Penalties added amended by striking out the words "in all cases" in the nineteenth line, to tax may be coland inserting, after the word "tax" in the twentieth line, the words lected after tax is "unless the neglect or falsity is discovered after the tax has been paid, R.'s., § 3176. paid; amending in which case the amount so added shall be collected in the same manner as the tax." [R. S. § 3183.] That section thirty-one hundred and eighty-three be Collector, &c., amended by adding the words "excepting only when the same are in not to issue repayment for stamps sold and delivered; but no collector or deputy col. lector shall issue a receipt in lieu of a stamp representing a tax." [R. S. § 3186.] That section thirty-one hundred and eighty-six be amended by striking out all after said number, and substituting therefor the following:

"If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien in favor of the United

ceipts in lieu of

stamps; amending
R. S., § 3183.
Taxes to be lien

on all property.
Substitute for
R. S., § 3186.
4 Dillon, 71.
16 Opin. Att'y-
Gen., 634.

Proceedings for seizure and sale of

real estate for tax

es.

Substitute for
R. S., § 3197.

--notice to owner.

-public notice.

manner of sale.

-purchases for United States.

—adjournment of

sale.

States from the time when the assessment-list was received by the collector, except when otherwise provided, until paid, with the interest, penalties, and costs that may accrue in addition thereto, upon all property and rights to property belonging to such person."

[R. S., § 3197.] That section thirty-one hundred and ninety-seven of the Revised Statutes be amended by striking out all after the said number and substituting therefor the following:

"The officer making the seizure mentioned in the preceding section shall give notice to the person whose estate it is proposed to sell by giv. ing him in hand, or leaving at his last or usual place of abode, if he has any such within the collection-district where said estate is situated, a notice, in writing, stating what particular estate is to be sold, describ ing the same with reasonable certainty, and the time when and place where said officer proposes to sell the same; which time shall not be less than twenty nor more than forty days from the time of giving said notice.

The said officer shall also cause a notification to the same effect to be published in some newspaper within the county where such seizure is made, if any such there be, and shall also cause a like notice to be posted at the post-office nearest to the estate seized, and in two other public places within the county; and the place of said sale shall not be more than five miles distant from the estate seized, except by special order of the Commissioner of Internal Revenue.

At the time and place appointed, the officer making such seizure shall proceed to sell the said estate at public auction, offering the same at a minimum price, including the expense of making such levy, and all charges for advertising and an officer's fee of ten dollars.

When the real estate so seized consists of several distinct tracts or parcels, the officer making sale thereof shall offer each tract or parcel for sale separately, and shall, if he deem it advisable, apportion the expenses, charges, and fees aforesaid to such several tracts or parcels, or to any of them, in estimating the minimum price aforesaid.

If.no person offers for said estate the amount of said minimum price, the officer shall declare the same to be purchased by him for the United States; otherwise the same shall be declared to be sold to the highest bidder.

"And in case the same shall be declared to be purchased for the United States, the officer shall immediately transmit a certificate of the purchase to the Commissioner of Internal Revenue, and, at the proper time, as hereafter provided, shall execute a deed therefor, after its preparation and the indorsement of approval as to its form by the United States district attorney for the district in which the property is situate, and shall without delay, cause the same to be duly recorded in the proper registry of deeds, and immediately thereafter shall transmit such deed to the Commissioner of Internal Revenue.

"And said sale may be adjourned from time to time by said officer for not exceeding thirty days in all, if he shall think it advisable so to do. If the amount bid shall not be then and there paid, the officer shall forthwith proceed to again sell said estate in the same manner.

Deeds, certifi- "And it is hereby provided, That all certificates of purchase, and deeds cates &c., of pur- of property purchased by the United States under the internal revenue chases for United States under inter- laws, on sales for taxes, or under executions issued from United States nal revenue laws courts, which now are, or hereafter may be, found in the office of any to be sent to Com- collector, United States marshal, or United States district attorney, shall be immediately transmitted by such officers respectively to the Commissioner of Internal Revenue.

missioner.

District attor

"And it is hereby further provided, That for the preparation and apney's fee for pre- proval by the United States district attorney of each deed as above paring deed, &c. required, a fee of five dollars shall be allowed to that officer, to be paid by the United States, and which he shall account for in his emolument returns."

[R. S. § 3203.] That section thirty-two hundred and three of the Revised Statutes be amended by striking out all after said number, and substituting therefor the following:

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Record of sales.
Substitute for
-R. S., § 3203.

collector to keep

to Commissioner.

"It shall be the duty of every collector to keep a record of all sales of land made in his collection-district, whether by himself or his deputies, and transmit copy or by another collector, in which shall be set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making said sale, amount of fees and expenses, the name of the purchaser and the date of the deed; and said record shall be certified by the officer making the sale.

And on or before the fifth day of each succeeding month he shall transmit a copy of such record of the preceding month to the Commissioner of Internal Revenue.

"And it shall be the duty of every deputy making sale, as aforesaid, - deputy to return to return a statement of all his proceedings to the collector, and to cer- statement to coltify the record thereof.

In case of the death or removal of the collector, or the expiration of his term of office from any other cause, said record shall be delivered to his successor in office;

And a copy of every such record, certified by the collector, shall be evidence in any court of the truth of the facts therein stated."

lector.

-to be delivered

to successor of col

lector.

copy of, to be

evidence.

Commissioner to

That section thirty-two hundred and eight be amended by striking out all after the said number, and substituting therefor the following: [R. S. § 3208.] "The Commissioner of Internal Revenue shall have charge of all real estate which is now or shall become the property of have charge of real the United States by judgment of forfeiture under the internal-revenue United States unestate acquired by laws, or which has been or shall be assigned, set off, or conveyed by der internal - revpurchase or otherwise to the United States in payment of debts or pen- enue laws. alties arising under the laws relating to internal revenue, or which has been or shall be vested in the United States by mortgage or other security for the payment of such debts, and of all trusts created for the Gen., 144, 185. use of the United States in payment of such debts due them;

-

Substitute for
R. S., § 3208.
16 Opin. Att'y-

And, with the approval of the Secretary of the Treasury, may, at may sell or lease public vendue, and upon not less than twenty day's notice, sell and dis- same. pose of all real estate owned or held by the United States as aforesaid; And until such sale the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may lease such real estate owned as aforesaid on such terms and for such period as they shall deem expedient."

debt; when.

"And in cases where real estate has or may become the property of -to release same the United States by conveyance or otherwise, in payment of or as on payment of security for a debt arising under the laws relating to internal revenue, and such debt shall have been paid, together with the interest thereon, at the rate of one per centum per month, to the United States, within two years from the date of the acquisition of such real estate, it shall be lawful for the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury to release by deed, or otherwise convey such real estate to the debtor from whom it was taken, or to his heirs or other legal representatives."

Amend section thirty-two hundred and twenty-three of Revised Statutes by striking out all after the said number, and substituting therefor the following:

[R. S. § 3223.] "When the owners of distilled spirits in the cases provided for by the two preceding sections may be indemnified against such tax by a valid claim of insurance, for a sum greater than the actual value of the distilled spirits before and without the tax being paid, the tax shall not be remitted to the extent of such insurance."

SPECIAL TAXES.

SEC. 4. [R. S. § 3244.] That section thirty-two hundred and forty-four of the Revised Statutes be amended as follows, namely, by adding after the fifth clause of said section:

Tax on distilled

spirits accidentally destroyed not to be remitted when

fully insured.

Substitute for
R. S., § 3223.

SPECIAL TAXES.

No special tax on

sales of spirits, &c., by fiduciary, officers of court, retir

"But no special tax shall be held to accrue on a sale of distilled spirits, wines, or malt liquors made by a person who is not otherwise a dealer in liquors, where such spirits, wines, or liquors have been received by the person so selling as security for or in payment of a debt, or as executor, nor wholesale tax administrator, or other fiduciary, or have been levied on by any officer, on sale of entire under order or process of any court or magistrate, and where such spirits stock by retail dealer; adding to are sold by such person in one parcel only, or at public auction in parcels R. S., § 3244. not less than twenty wine-gallons, nor shall such tax be held to accrue on a sale made by a retiring partner, or the representatives of a deceased partner to the incoming, remaining, or surviving partner or partners of a firm; nor shall the special tax of a wholesale liquor-dealer or wholesale dealer in malt liquors be held to apply to a retail dealer in liquors or a retail dealer in malt liquors, because of such retail dealer selling out his entire stock of liquors in one parcel, or in parcels embracing not less than his entire stock of distilled spirits, of wines, or of malt liquors;

-and rectifiers

may purchase less
than twenty gal-

lons; amending
R. S., § 3319.
14 Blatch, 549.
Rectifiers of less

a

than 500 barrels
year to pay tax of
$100; amending
R. S., § 3244.

Special taxes. R. S., § 3244. Substitute for 1875, Feb. 8, ch. 36, § 18.

2 Lowell, 466.

And section thirty-three hundred and nineteen of the Revised Statutes shall not be held to prohibit a rectifier or liquor-dealer from purchasing, in quantities greater than twenty wine-gallons, the distilled spirits sold in one parcel as aforesaid."

[R. S. § 3244.] That the third subdivision of section thirty two hundred and forty four be amended by inserting after the word "Provided", where it first occurs in said subdivision, the words following: "That any person who rectifies, purifies, refines, or manufactures as aforesaid less than five hundred barrels a year, counting forty gallons of proof spirits to the barrel, shall pay one hundred dollars. And provided".

That section eighteen of "An act to amend existing customs and internal-revenue laws, and for other purposes", approved February eighth, eighteen hundred and seventy five be amended to read as follows:

"SEC. 18. That retail dealers in liquors shall pay twenty-five dollars. Every person who sells, or offers for sale, foreign or domestic distilled on retail liquor- spirits wines, or malt liquors, otherwise than as hereinafter provided, in less quantities than five wine gallons at the same time, shall be regarded as a retail dealer in liquors.

dealers.

-on wholesale dealers.

- distiller not sub

Wholesale liquor-dealers shall each pay one hundred dollars.

Every person who sells, or offers for sale, foreign or domestic distilled spirits, wines, or malt liquors, otherwise than as hereinafter provided, in quantities of not less than five wine-gallons at the same time, shall be regarded as a wholesale liquor-dealer.

But no distiller who has given the required bond and who sells only ject to dealers' tax. distilled spirits of his own production at the place of manufacture in the original packages to which the tax-stamps are affixed, shall be required to pay the special tax of a wholesale liquor-dealer on account of such sales.

on retail dealers in malt liquors.

on wholesale dealers in malt liquors.

brewers not sub

ject to dealers' tax,

except, &c.

R. S., § 3349.

Retail dealers in malt liquors shall pay twenty dollars.

Every person who sells, or offers for sale, malt liquors in less quantities than five gallons at one time, but who does not deal in spirituous liquors, shall be regarded as a retail dealer in malt liquors. Wholesale dealers in malt liquors shall pay fifty dollars.

Every person who sells, or offers for sale, malt liquors in quantities of not less than five gallons at one time, but who does not deal in spirituous liquors at wholesale, shall be regarded as a wholesale dealer in malt liquors:

Provided, That no brewer shall be required to pay a special tax as a dealer by reason of selling in the original stamped packages whether at the place of manufacture or elsewhere, malt liquors manufactured by him, or purchased and procured by him in his own casks or vessels, under the provisions of section thirty-three hundred and forty-nine of the Revised Statutes;

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