THE OREGON STATESMAN
is ruBMsriKii KVKitr mcndav mounino.
Tbi Oregon Printing and Fubllihlng Company,
PUO V 1UETOHS.
OAelil Pipir of th BttU.
TKBM8 Por jBiir,$:),00 Rlx mmithB.IOO.
lWThA nhnA art print In aoin, legal TetnUrnotet
Witt h Uivtn only nt lielr current mtu.
ItiMiilLtanoitH inny bo uiniln by mall at tltnrtftlc of the pub
thlicm, If mat tail In tin prf-tumm .if a pntit. mauler.
OltlOOON
IRON WORKS.
A. C. OI1IBS.
JOHN NATID.S,
. . MOKnAN.
A. 0. GIBBS & CO.,
Ifiuinfncturers of
Steam Engines, Boilers,
AND ALl KINDS OF MILLS
IIolstiiiM- Machines),
llorttc Power,
ICciipir. and Mowers,
OtiurU HUMS
AiiialKHmiitiiitf I'lims,
and EPAltATOHs of th inost approved kiinj;
COOKING KAJNiiliS,
l'UMI'S, otc.
ill i . M !
Pattern making, in nil Its form,
connected with tlii Establishment.
'" PLANS AND Si'ECJKICATIONS for Mills and
nil kinds or machinery furnished to order, by an ex
norienced draughtsman.
1 . A. C. GIH118 t CO.,
Successors to K. L. Jones 6c Co.
Portland. Pee. 5, lh). 4ltf
THE CLIPPER
SAW AND PLANING MILL
vTUIE PEOPLE OP SALEM AND YIOINITT
X are hereby notillod Unit I havo rebuilt, und have
in complete running order, the Clipper Saw and
l'luiiing Mill,
Four MIIck North of Bnlcm,
wliure I liuve on liund
More than Half a Million Feet
of (lie very
CHOICEST KINDS OF LUMBER.
' 11 Those wlio wIhIi to pnrchnse
The Very Best Itlatcriiil,
will do well to come and examino my Lumber Yard.
My terms Hie Moll IN HAND.
LATHS PICKETS, $ APPLE BOXES
got out on short notice.
7 I will deliver Lumber at any place wiiliin the
city limits. , li. U. TOWL.
Salem. April 17, WJi. 7:y
SOMETHING NEW!!
New Store, New Goods.
J. M. COULTER
' ITtsttnar. niiMnad lurrrA mill wall M;1c;Um1 AMMfirt-
nient of
FAMILY GROCERIES !
Which he wilt exchange for cash and all kinds of
COUNTRY PRODUCE,
ALL KINDS OF
Kopt on hand and mad to ordur, at short notice and
at lew rates. The celhnited
Clothes Wringers of Different Kinds.
BASKETS,
And a good assortment of
Useful Household Articles,
Always in store and for sale at prices which
CANNOT BE BEATEN.
TO SMOKERS:
OF MEEKSCHAUM PIPES, TOBACCO
AND MATCHES,
My Stock Cannot be Beaten.
Call and see me. I will satisfy anybody who
wants to boy 0001) ARTICLES,
Cheap for Cash.
Piut favon tlmtikfallr re me inured, nd future
pntrnnaffo reepect fully soHHled.
ICall Hi lint door north of Huns' Jewelry Store,
oruuierciul atreet, Sulom. 'Iltf
PORTLAND FOUNDRY
jsLA-cmxra shop.
First Street llelween Yamltlll aitd Morrison.
nAVIXQ become sole proprietor nt this establish
ment, tile nndcraiirnco is now prepared to matin
factum AM., KINDS OK STEAM ENUINKS.of sixes
from four to forty-hurse power, portable or stationary.
Also, Circular Saw Mills, complete; Hay Presses of
allsises; Planing Machines I Woodworth's pattern);
Wrought and Cast Iron Work for Vertical Saw and
Osist Millet braasandiron costings, aud wrouglttiron
work of every th-script ion.
All ordnrs executed with dispatch, nnd in a work
manlike manner. DAVID MONNAHTKH.
- P. S.A reduction has lwen made on all kinds of
work at niyshnp.tosnitthetradcniidoorrcepoiid with
California priros. may'J.ri I'-Hf
ytt rv-i a rv
WiUi UCllU u, uuua
HAVING PiTltCHAKKn THE OLD AND WELL
established .Store of W. K. SMITH k CO.. and
having recently purchased in Snn Francisco, a very
large stork at S'KtVUOOltS, now oiler to the pub
lie a very large and
Well Meleeted Mock of Fresh Drugs
AMI
MEDICINES,
PAINTS,
OILS. GLASS,
FARMS II ES. KEROSENE OIL,
PERFUMERIES,
Fancy Toilet Articles,
ASD
Patent Medicines of all Kinds.
Toother with a
Large Stock of Books and Stationer.
All of which is offered
AT LOW HATES.
The services of Dr. J. C Shclton, a gentleman
in every way competent, has been secured in lite emu
pounding aud dispensing of Medicines, and Physicians
aud Cuototuers limy rely on gelling their Piceciipliuus
put up Carrrcllf. Ill-tO
Start at tkc Old Stand of IV". K. SMI Til CO
Closing Out-At Cost I
A 8 WE INTEND making a change in mr Business,
we will sell our entire Slock of Dry floods at
COST. Persons wishing t.i purchase at the Ijnxtl
Prices will do well to call and examine our stuck.
SMITH & CAUTWIilQHT.
Snlem, Oregon, March .11, lcWi.
A'. B. We would be pleased to see our Old Custo
mers, especially those wbo bare anmtuud acrotuitt on
our books.
Please come forward, Qenllemen, without further
invitation. 5 tfj B tV C.
040,000
Oreenlnelti ! C3rcenln-U I
mlTK biirhest market price will be paid for all Legal
X Tender Nmee offered.
Annlv soon to
Salem, Jan. 3U, lNUyl
D. McCI'LLY.
For $nl.
$40,000 K
MCQAL Tender Notes, at
rule. Apt. I v t
U. UrCL'I-LY.
n'HIS new n4 rtt-elt MtDlMr Mnitn
litUi of Iti mtnlN in M'Mr1 ni iti ml mbttU)i. Wrrry
M in In rarifte Mm ui4 Tcrniortrt sltuuhl ik an Inter
tMt In tha mttcm of the ficirtc M tiii.t mIc frrMt lu Va-
el rc4r twvi worth, U l t)t rlt.jft maiirutne pubiuh
M. Wf win Mnd the P arte M"tHLT to krtjr tvMr In ht
rnMplNtrt f-r rMrt .Tr, poJjrf nrt-p''!, uron th r-
9n rf F P iktr9 U ff-Wwr-lrtt, ff rl WMrt ttH
n-ialf tm ML DAVID M. OAZIMT A CO.,
rNtbtkshm, M t'N-rly it., Kw Vorir.
rVftar npltt of tiSr PtttrtO MtffrYMr ran h wn at th
Atrmt, ln frju,ctf-or lh A'acrtcaa Cotnp.
lie
VOL. 15-N0. 20. ,
OREGON STATESMAN
BOOK AND JOB PRINTING
ESTABLISHMENT.
WE have lately received, DIKKCT FUOM NEW
YOUK, per clippar sliip Carrier Dove, aud bark
Aima, a new ana oeauiiiul
Gordon Job Power Press, ,
The LATEST and MOST APPROVED pattern, for
uio flCAl auu UAL'W execuliou ol dub Priutiug,
. . , ..IU0H IS. . . .
Carin, Programme!, Bill Head, Checlci,
Draft; Way-Bilt; Wank, letter Ikait, '
lleitipt-lloakt,Billi of Lading, Sft!.,llrc.,
and enn successfully compute, In style and promptness,
with ant time North of Sacramento.
For the satisfactory execution of HOOK Work,
weuavean is, - '
Adams' Improved Power Press,
the moat perfect and complete prut for book printing
ever Invented, and in this department wa are well
applied with good material. ; ,
We have also received an addition to our former
lock of FANCY TIPK, such us Scripts, Mudiso
ans, Text, tea., aud ill the hue of CIKCULAliS,
"At Home," Wedding mid VlHltlng Cards,
can successfully eonipeto with any office on the coatt.
ORNAMENTAL PRINTINC.
Otir itwk of FANCY 1NK8 hn been .ncreHncd.i.nd
by the addition of a (rood atwortinent of Plain and
Urumnented Cnrds, we are prepared to give en
tire ruitieftiction. Our tttock of Citrda etnliritcfM
Silver tiorttercdf French Eiutmekdj and Km boned,
Wedding and Visitinit, Illuminated Em-
tto$ed, and flam (Jolored of many
new and beautiful de$gn.
We duly competition in thu Ktute for uout and tasteful
DKUORATIVE 1'X.INTINO, and huviiiK been
Awarded the 1st Premium nttlic State Fairs
of 1802 aud 1803, we uiitko tLiis uiHertion without fear
of buccobbIuI contrauiption.
PRINTING FOR MINING COMPANIES.
With other material, we have nroenrod Electrolypcd
Platen. Horde re, Mitnnff Cute, lint li locks tVc, and
can till onlers for CertiHcates plaiu or colored Re
ceipt ami UMeciis, promptly.
X3T0rdcrn for Binding tcanbc filled by nt.
Our prices are AS LOW at can be obtained in the
Stale, and we uiiarautue bu tin taction with every order
nrNH PAV (U-,a ...M.ii..,)
tlf BnedmenH of work. lMuin nnd Ornamental .can
be Huen at the ollice.
0BKC0X PKINTIXO & riBHSIIIXG CO.
Address, Stateswas Office, Sulcm.
Agency or the Statesman.
Messrs. J. L. Pahkish tt. Co., of Portland, will re
ceive and receipt for subscriptions to the Oregon
StiUeiman. Our patrons at Portland will bear this in
mind.
OFFICIAL.
LAWS OF THE UNITED STATES,
PASSED AT THE
first Seition of the Thirty-Eighth Congress.
An Act to provide Internal Revenue to support
trio uovcrnmenti to par interest on tno Public
Debt, and fur other Purposes.
lie it enacted by the Senate and House of Rod-
resentativoa of the United Stntcaof America in
Congress Assembled, That, for the purpose of sit
perintoudiiifr the collection of internal duties,
stamp duties, licenses, or taxes, imposed by this
act, or which may hereafter be imposed, and of
assessing the same, the commissioner of internal
revenne, whose annual salary shall bo four thou
sand dollars, shall be charged, nnder the diree
lion ot tno secretary of Iho lreasury, with pro
paring all the instructions, reulations.directions,
forms, blanks, atamps, mid licenses, and distrib
uting the same, or any part thereof, and all mat
ters pertainiiip; to tho assessment and collection
of the dutier, stamp duties, licenses, and tuxus.
which may be necessnry to carry this act into ef
fect, and with the general stiporintedeiico of his
office, as aforesaid, and shall have authority, and
hereby is authorized and required, to provide cot
ton marks, hydrometers, and proper and sufficient
adhesive stamps, and stamps or dies for express
ing and denoting Hie several stamp duties, or the
amount thereof in the case of percentage duties,
imposed by this act, and to alter and renew or
replace such stamps, from timo to time, as occa
sion shall require. Ho may also contract for er
procure the printing ot rcqtusito mrms.dectaions,
regulations, and advertisements ; hut tho print
ing nf such forms, decisions, and regulations,
shall be done at the publio printing otrico, unless
the public printer shall be unable to perform the
work. And tho Secretary of tho Treasury may,
at any timo prior to the first day of July, eight
een hundred and sixty-fivo, assign to the office of
the commissioner of internal revenue such num
ber of clerks as ho may duetu ueeeesary, or the
exigencies of tho public service may require;
and the privilege of franking all letters and doc
uments pertaining to the duties of li is office, and
of receiving free of postage ail such letters and
documents, is hereby extended to said commis
sioners. GENERAL PROVISIONS.
See. 3. And be it further enacted, That It shall
bs the duty of the commissioner of internal rev
euuo to pay over daily to the treasurer of the
United Jtatea all public moneys which may come
into his possession, for which the treasurer shall
give proper receipts aud keep a faithful account ;
nnd at the end of each month the said commis
sioner shall render true and faithful accounts of
all public moneys received or paid out, or paid to
the treasurer of the United States, exhibiting
proper vouchers therefor, and the same shall he
received and examined oy tne nun auditor ot tne
treasury, who shall thereafter certify the balance
if any, and transmit the accounts, with the
vouchors and certificate, to the first comptroller
for his decision thereon; and the said commis
sioner, when such accounts are settled as herein
provided for, 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, tho inspection of
moneys in ma nanus, and snsll, prior to the en
tering upon the duties of his of his office, execute
a bond, with sufficient surutics.to be approved by
the Secretary of the Treasury and by the first
comptroller, in a sum of not less than one hun
dred thousand dollars, payable to tho United
rjtates. conditioned that said commissioner shall
faithfully perform the duties of hi. office aeeord
ing to law, and shall jnstly and faithfully account
for and pay over to the United States, in obedl-
enM to taw and in compliance with the order or
regulations of the Secretary of the Treasury, all
public moneys which may come into his hands or
possession, and for the safe keeping and faithful
account of all stamps, adhesive stamps, or vel
lum, parchment or pnper bearing a stamp denot
ing any duty thereon, which bond shall be tiled
in the office of the first comptroller of the treas
ury. And such commissioner shall, from time to
time, renew strengthen, and increasd his official
bond, as the Secretary of the Treasury (nay di
rect. Sec. 3. And ba it further enacted. That the
deputy commissioner of internal revenue, whose
annual salary shall ba twenty-five hundred dol
lars, shall be charged with such duties in the bu
reau of internal revenue as aiay ba prescribed
by the Secretary of th Treasury, or as may be
required by law, and shall act as commissioner of
internal revenue in the ahsenra of that ollicrr.
and exereise the privilege of franking all letters
auu uecaoicni pertaining to the utlico of lutcrna!
revenue.
Sec. 4. And be it further enacted. That the
Secretary of tho Treasury mar appoint Dot ex-
ceeuing nv revenue agents, whose duties shall
be, under the direction of the Secretary of the
Treasury, to aid in the prevention, detection, and
pnui.hmrnt of frauds upon the internal revenue,
and in the enforcement of the collection thereof,
who shall be paid, in addition to tho expenses ne
cessarily ineurred by them, such compensation
as the (Vcrrtary of IbeTreasnry may deem just
and reasonable, not exceeding two thousaod dol
lars per annum. The shove salaries to he paid in
the same manner as are other expense for collect
ing the revenue
Sec. 5. And be it further enacted, That the
Secretary of the Treasury mar appoint Inspec
tors in anr assea.ment di.irict where in his
jn lc'oent it may be nereary for the pnrpoe of
a protier enforcemtnt of the lutcmat revenue
SALEM,
laws or the detection of frauds, and such Inspec
tors and revenue agonts afntesaid shall be sub
ject to the rules and regulations of the said sec
retary, and have nil the powers conferred upon
any other officers of Internal revenue In making
any examination of persons, hooks, and premises
which may he necossnry In the discharge of tho
duties of their office. And the compensation of
such inspectors shall be fixed and paid for such
time as they mny be actually employed, not ex
ceeding four dollars per day, and their just and
proper travelling expenses, . ,
Sec. 6. And bo it further enacted, That tho
cashier of internal duties, who shall hereafter be
called cashier of internnl revenue, and whose
annual salary shall be twenty-tivo hundred dol
lars, shall perform such duties as may be assign
ed to his office by the commissioner of internnl
revenue, under the regulations of the Secretary
of the Treasury, and shall give a bond, with suf
ficient sureties, to ba approved by the Secretary
of tho Treasury, and by tho solicitor, that he will
faithfully account for all the moneys or other ar
tides of valuo belonging to tho United Status
which may come into his hands, and perform all
the duties enjoined upon his ollice, according to
law and regulations, an aforesaid t which bond
shall be deposited with the first comptroller of the
treasury. , . ,
Seo. 7. And be tt further enacted, That the
second section of an act entitled "An act to pro
vide internal rovenue to support the government
and to pay interest on the public debt," approved
July one, eighteen hundred and sixty-two, shall
romain and continue in full force; and the Pres.
Idcnt Is hereby authorized to alter tho respectivo
collection districts provided for in said soction as
the publio interests may require. '
: Sec. 8. And be it further enacted, That each
assessor shall divide his district into a convenient
number of assessment districts, which mny bo
changod as often as mny be deemed necessary,
subject to such regulations nnd limitations as
may be imposed by the commissioner of internal
revenue, within each of which the Secretary of
tho Treasury, whenever there shhall ba a vacan
cy or the public interest shall require, shall ap
point, with the approval of the said commissioner
on nssistant assessor, who shall be a resident of
the district of said assessor; and in case of a va
cancy occurring in theoflicoof assessor by rcan
on of death or any other cause, the asslsstant ns
sessor of the assessment district in which the as
sessor resided at the time of the vacancy occur -ring
shall act as assessor until an appointment
filling the vacancy shall be made. And each as
sessor and assistant assessor so appointed shall,
before he enters on the duties of his oflico, take
and subscribe, before soma comptent magistrate,
or some collector, to be appointed by virtue of
this act, (who is hereby empowered to ndministor
the same,) the following oath or affirmation, to
wit: "I, A li, do swear (or affirm, as the may be)
Hint I will bear true faith and allegiance to tho
United Stntos of America, nnd will support tho
Constitutition thereof, nnd thnt I will diligently
and faithfully perform the duties of assessor (or
asslsstant assessor) for (naming thn nssnssment
district) according to my best skill nnd judg
ment." And ft certificate of such oath or affirm
atiun shall be delivered to the collector of the dis
trict for which such assessor or assistant assessor
shall be appointed. -
sec. u. And ne it rurtlier enacted, That before
any collector shall entor upon the duties of his
oflico, he shall execute a bond for such amount ns
shall bo prescribed by the commissioner of inter
nal revenue, under the direction of the Secrctnry
of the Trcnsury, with not less Ihnn fivo sureties,
to be approved by the solicitor of the treasury,
conditioned that said colloctor shall faithfully per
form the duties of his office according to law, and
shall justly and faithfully account for and pay
over to the United States, iu compliance with tho
order or regulations of the Secretary of the
Trensnry, all public moneys which may come in
to his hands or possession ; which bond shall bo
filed in tho office of the first comptroller of tho
treasury. Aud such collector shall, from time to
time, renew, strengthen, and increase his official
bond,as tho Socretary of the Treasury may direct,
with such furthor conditions as the said commis
sion shall prescribe.
Sec. II). And bo it further enacted, That each
collector shall bo authorized to appoint, bran in
strument of writing under his hand, as many de
puties as tie may uuiik proper, to bo by linn com
pensated for their service, and also to revoke anr
such appointment, giving such notice thereof as
the commissioner of internal rerun no shall pro
scribe; and may require bonds or other securities
and necept the same from such deputy t and each
such deputy shall have thn like authority, in ev
ery rospcel, to collect tho duties and taxos levied
oj assusscd within tho portion of tho district as
signed to him which is by this act vested in tho
collector himself; but each collector shall, in
every respect be responsible both to the United
Slates and to invidiinls, as the case may be, for
all moneys collected, and for every act done by
any 01 ins wniisi acting as sucu, auu lor every
omission of duty.
bee. J I. Aud bo it furthor cnactod. That it
shall he the duty of any person, pnrtnership.nrin.
association, or corporation, mado liable to any
duty, license, stamp, or tax imposed by law.wheu
nub uuierwisu pruviucu lor, uu or ueioru mo nrst
Holiday of May in each year, and in other cases
before tho day nf lefy, to make a list or return,
verilied by oath or affirmation, to the nssistant as
sessor of the district whero located, of the amount
of annual! income, the articles or objects charged
with a special duty or tax, the quantity of goods,
warcs,and merchandise madeorsold.and chargud
with a spncilic or nd valorem duty or tax, the
several rates nnd nggrrgate amount, acrording to
the respective provisions of this act. and accord
ing to the forms and regulations to bo prescribed
by the commissioner of internnl rovenue, under
the direction of the Secretary of tho Treasury ,fur
which such person, partnership, firm, association.
or corporation is liable to be assessed.
Nec. re. And be ft further enacted, That tho
instructions, reniilations. and directions, as here
inbefore mentioned, shall bo binding on each as
scssoa and his assisstauts, and on each collector '
and his deputies, and on all other persons, iu the
performance of the duties enjoined by or under
this act; pursuant to which iustructious tiie said
assessors shall, on the first Mondav of Mar iu
each year, and from time to time thereafter, in
accordance with this act, direct and causo the
several assistant assessors to nrnencd through
every part of their respective districts, and in
quire after and concerning all persons being with
in the assessment districts where they respect
fully reside, owning, po'sossing, or having tho
care or management of any property, goods,
wares, ana merchandise, articles or objects liable
to pay any duty, stamp, or tax. inducing-all per
sons liable to pay a license or other duty, under
uo piuTisiuni oi iuia act, ana to niaxe a usi 01
the owners, and to valuo and enumerate the said
objects of taxation respectively, by reference to
any lists of assessment or collection taken under
the laws of the respective states, to any other
records or documents, to the written list, sched
ule, or return required to be mado out and deliv
ered to tho nssisstnnt assessor, and by all other
lawful ways and means, in the manner prescribed
hy this art, aud In conformity with the regula
tions anu instructions oeioro mentioned.
Sec. lit. And he it further enacted. That if anr
person liable to pay any duty or tax, or owning,
possessing, or having the rare or management of
property, goods, wares, and merchandise:, articlos
or objects liable to pay any duty, tax, or license,
shall fail to make and exhibit a list or return re
quired by law, but shall consent to disclose th
particulars of any and all the property, goods,
wares, and merchandise, articles ana objects lia
ble to nay any duty or tax, or any business or oc
cupation liable to pay any license as aforesaid.
theu, and in that case, ft snail ue tne duty ot the
officer to maka such list or return, which being
distinctly read, consented to, and signed or veri
fied by oath or affirmation by the person so own
ing, possessing, or having the caro and manage
ment as aforesaid, may be received as the list of
snch person
Sec. II. And he it further enacted, I list In
ease any person shall be absent from his or her
residence or place of business at the time an aa
sisslant assessor shall 'call to receive the annual
list or return, it shall be the duty of auen assist
ant assessor lo leave at such place off residence or
biMiuess, with some one of suitable age anil dis
cretion, if such he presenf, i.llierwiw to deposit
in the nearest post olGcc, a note or memorandum,
addressed to such persoo, requiring him or her to
present to such nr.nr the lit or return re
quired by law within trn days from the data of
surk note or memorandum, verified hy oath or
affirmation. And if any persoa, on being noti
fied or required as aforMsid, shall refute or neg
lect lo give such list or return within the lima
rermireU an afirrr.aid, 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 per
son shall deliver or disehno lo any assessor or
assistant assessor any list, statement, or return,
-iiiiu, m me opinion ol I lie at'rssor, is i&im or
frsmlulent. or contains anr nnd-r.iAteuitnt or
ninlrrvslnstion. it shall be' lawful for the aw.,
wr tosti'iimon such persoa, his agent, of other
OREGON, MONDAY, JULY IT, 1865.
C arson having possession, custody, or care of
ook of account containing entries relating to
the trade or business of such person, or any oili
er persons ns he may deoin proper, to appear be
fore snch assessor and produce such book, at a
timo nnd placo therein named, nnd to givo testi
mony or answer interrogntnrios under oath or af
firmation respecting any objects liablo to duty or
tax as aforesaid, or tho lists, statements, or re
turns thereof, or nny trade, business, or profes
sion linblo to nny tax or license as aforesaid.
Such summons may be sorvod by an assistant as
sessor of th district. In ease any person so
summoned shall neglect or rcfuso to obey such
summons according to its exigency, or to give
testimony, or to answer interrogatorloa as re
quired, it shall be lawful for the assessor, npon
oflidivit proving the facts, to apply to the judge
of the district court, or a commissioner author
ited to perform the duties of such judge at cham
bers, for an attachment against such person as
fur a contempt. It shall he the duty of sucb
judge or commissioner to hear snch application,
and, if satisfactory proof bs mado, to issuo an at
tachment direotod to some proper officer for the
arrest of kuch person, and upon being brought
before him to proceed to a hearing of thn onie,
and upon such hearing the judge or commission
er shnll have power to make such order as he
shall deem proper to enforce obedience to the re
quirements of tho summons and punish such per
son for his default or disobodionce. It shall be
the duty of tho assessor or assisstant assessor of
the district within whioh snch person shall have
taxable property to entei into and upon tho pro
misos, if it be necessary, of snch person so re.
fusing or neglocting.or tendering a false or fraud
ulent list or return, and t make, according lo
tho best Information which he can obtain, includ
ing that derived from the evidence oHcited by the
examination of the assessor, and on his own
view and information, such list or return, accord
Ing to the form proscribed, of the property. goods,
wares, and merchandise, and all articles or ob
jects liablo to duty or tax, owned or possessed or
under the care or management or such person,
and assets the duty thereon, including the
amount, if any, duo for license and Income I and
in onso of the return of a false or fraudulent list
or valuation, ho shall add one hundred per cent
urn to such duty I and In case of a refusal or nog
loot, except iu cases of sickness or absonoo, to
make a list or return, or to verify tho snino ns
aforesaid, he shall add fifty per centum to such
duty : and In ease of neglect occasioned by sick
ness as aforesaid, the assessor may allow such
further time for mnking and delivering such lint
or return as he may judge necessary, not exceed
ing thirty days i and the amount so added to the
duty shnll, in all cases bo collected by the collect
ed by tho collector at tho same time and in the
same manner with thn duties t and the lists or
returns so made nnd subscribed hy sucb assessors
or assistant assessors shall bo taken nnd reputed
as good nnd (iifliciont lists er returns fur all legal
purposes, , l ., : .. .
Sec. 15. And bo it further onncted, That if
any person shall deliver or discloso to any asses
sor or assistant assessor appointed in pursuance
of law any false or fraudulent list, return, ac
count, or statemont, with intent to defeat or
erado the valnation, enumeration, or assessment
intended to be mado, or if any person who being
duly summoned to appear to testify, or to nppear
and produco such bonks as aforesaid, shnll neg
lect to appear or to produce said books, he shall
npon conviction thereof before nny circuit or dis
trict court of the United States, lie fined in any
sum not exceeding one thousand dollars, or bo
imprisoned for not exceeding one year, or both,
at tho discretion of tho court, with costs of pros
ecution. ' Sec. 16. And be it further enneted. Thnt when
ever tliero shnll bo in any assessment district any
property, goods, wares, and merchandise, articles
or objects, not owned or possessed by, or under
tho care or mnungement ef, nny person within
such district, and liablo to be tnxed ns aforesaid,
and no list of which shall have been transmitted
to the nssistnnt assessor in tho mnnncr provided
by this net, it shall be flic duty of tho assistant
assessor for such district to entor into and upon
tho premises whero such property is situutod.mid
tako such viow thereof ns mny be necessary, and
to make lists of tho same, according to tho form
prescribed, which lists, being subscribed by the
said assessor, shall be taken and reputed as good
and sufficient lists of snch property, goods.wsres,
and merchandise, articles or objects as nforcanid,
for all legal purposes.
Seo. 17. And bo it further enacted, That any
owner or person having the career management
of property, goods, wares, and morchamliso, arti
cles or objects, not lying or being within the as
sessment district in which he residos, shall be
permitted to make out and deliver the lists thereof
required by this act (provided tho assessment
district in which the said objects of duty or taxa
tion are situated is therein distinctly stated) at
tho time and in tho manner proscribed to the ns
sistnnt assossorof Iho assessment district wherein
snch person resides. And it shnll ba the duty of
tho assisstant assessor who receives any such list
to transmit tho same to the assistant assessor
where such objects of tnxnllnn are situate, who
shall examine aueh list; and if ho approves Iho
same, he shall return it to the assisstant assessor
from whom he received it, with his approval
thereof ; and if ha fails to npprnro iho same, ho
shall make such alterations therein and additions
thereto as he may deem to ho jti'tand proper, and
shall then return tho said list to the assistant as
sessor from whom it was received, who shnll pro
ceed, in mnking tho assessment nf the tax upon
the list by him so roceivod, ill nit respects ns if
the nid list had been n.sde out by himself.
Sec le). And bo it further enacted, That the
lists aforesaid shall, where not otherwise special
ly provided for, ho taken with reference to the
day fixed for that purpose by this sot, as afore
said, and, where duties accrue at other nnd dif
ferent times, tho lists shall he taken with refer
ence to the timo when said duties become due,
and shall be denominated annual, monthly, nnd
special lists. And Ihe assistant assessors, re
spectively, after collecting the said lists, shall
proceed to arrange the ssme, and to mnke two
general lists the first of which shnll exhibit, in
alphabetical order order, the names of all persons,
firms companies, or corporations liable to pay any
duty, tax, or license nnder this act, residing with
in the assessment diatrirt,together with the value
and assessment or enumeration, as the case may
require, of thn objects liable to duly or taxation
within such districts for which each such person
is liable, or for w hich any firm, company, or cor
pojRtion is liable, with tho summit of duly or tax
payable thereon i and titer second list shall exhib
it, in alphabetical order, the names of nil persons
residing out of the collection district, who own
property within tho district, together with the
value and assessment or enumeration thereof, as
toe rase may be, with the amount of duty or tax
payable thereon aa aforesaid. The forms of Ihe
said general list shall be devisen nnd prescribed
by Ihe assessor, nnder the direction of lbs com
missioner of internal revenuo, and lists taken ac
cording to such forms shnll be mndo out hy the
assistant assessors and delivered to the assessors
within thirty days after Ihe day fixed by this art
aa aforesaid, requiring lists from individuals! or
whara duties, liMnsas, or taxes accrue at other
and different limes, the lists shall be delivered
from lime to time as ther become due.
See. 19. And be it further ennrtrd. Thst the
assessors for each collection district shall, br ad
vertisement in soma publio newspapar published
in each county within said district, if any such
there be, if not, then in some newspnper in the
collection district nearest thereto, and by tintifl
tions to bo posted up in at least four public
K laces within each assessment district, adverti-.o,
y not less than trn days' notice, all persons
concerned, of Ihe time and place within said
county when snd where appeals will bo received
and determined relativt to any erroneous or ex
cessive valuations, assessments, or enumerations
by the assessor or assistant assessor retnrned in
the annnal list. And it shall bo tho dnty of th
assessor for each collection district, at lbs lima
fixed for hearing such appeal, a aforesaid, to
submit th proceedings of th assessors or assist
ant assessors, and th annnal lists taken and re
turned a aforesaid, to th inspect ions of any and
all persons wbo mar apply for that pnrpos. And
th said assessor for each collection distrist is
hereby authorised at any time to hear and deter
mine ta a santnjarr way, according to law and
right, upon any and all appeal which mar be
exhibited against the pooceeding of th said as
sessors or sMisrant assessors t Prorided, That no
appeal shall be allowed to any parly after he
shall have been duly assesses:, and tin annual
list containing th assessment has bean transmit
ted I lh eellsrlor ot the district. And all ap
peals l the aiMWsaor, as aforesaid, shall ba mad
in writing, sad shall specify the particular cause,
niattir, or thing respecting whirh a decision is
requested, and sh.tl, moreover, state Ilia ground
or principle of srror cnmplslned of. And th as
sessor shall hsr power lo re-examin and deter
mine upon th assoasnenta and valuation, and
rertify the same a shall appear just and rquit
ad's :'hm: no valuation, assutmcut, or enumera
tion a). alt bs lucn a-d without a previous notice
of at loast live days to to the party interested lo
appear and object to tho same, if he judge proper,
which notico shnll bo given hy a note in writing
to ha left at the dwelling house, office, or plnoeof
business of tha party by such nssessor, assistant
assessor, or other person, or sent by mail to the
nearest or nsual post office address of said party:
Provided, further, That on the hearing of appeals
it shall be lawful for tha assessor to require by
summons the attendance of witnesses nnd the
production of books of account in thn same man
ner and under th same penaltios as ara provided
in cases of refusal or nogloct to furnish lists or
retuons. The bills for the attendnnce and mile
age, of said witnesses shall be taxed by tho asses
sor and paid by the delinquent parties, or other
wise by the collector of tho district, on certificate
of the assessor, at the rates usually allowed in
said district for witnesses in eourts of justice.
Sec. 20. And be it further enacted, That the
said assessors of each collection district, respect
ively, shall, immediately aftor the expiration of
tho lime for hearing appeals concerning taxos re
turned in the annual list, aud from time to time
as duties, taxos, or licensos bocome liable to be
assessed, mnke out lists containing the sums pay
able according to law upon overy object of duty
or tuxntion for each collection district; which
lists shall contain the name of Bach person resid
ing within the said district, or owning or having
tho care or superintendence of proporty lying
within the said district, which Is liable to any tax
or tudy, or engnged in any business or pursuit
requiring a licensof when such person or persons
are known, together with the sums payable by
each i and whero them i any property within
any collection dirlriot liablo to the payment of
tho said duty or tax, not owned or occupied by or
nuder the superintendence of nny person not res
ident therein, there shnll bo a separato list of
such property, specifying the sum pnynblo, and
tha names of tho respective proprietors, when
known. And the nssessor mnking out any such
separata list shall transmit to the assessor of the
district, where the person liable to pay snch tax
reside, or shall have their drincipnj plnca of busi
ness, copies of tho list of property held by per
sons so liablo fo pay such tax. to the end that Ihe
taxes assessed under the provisions of this act
may be paid within the collection district where
the persons linblo to pay the same reside, or may
have their principal place of business. And in
all other oases the said assessor shall furnish to
the collectors of the several collection districts,
respectively, within ton days attor the time of
hearing appeals rouborning taxes returned in the
annual list, and from time to timo thereafter as
required, a certified copy nf such list or lists fur
their proper collection districts. And in onse it
shnll be found or discovered by any assessor that
tho annual list so furnished io the proper collect
or, ns aforesaid, is imperfect or inconpleta, owing
tu the names of persons, firms, corporations, or
objects liable to tax or duty being omitted there
from, the said assessor may, from time to time, nt
any timo thereafter, outer on a special list nil
such objects of duty or tuxntion, with the names
of persons owning or having the rare or snnorl i
teiidonce of property lying within said district
liable to ssid tax or duty, or engaged in any busi
ness or pursuit requiring a license, with the sums
payable by each, ns ho shnll discover to have
been omitted as n foresaid i and the same proceed
ings shall obtain nnd be had with respect lo such
ohj'-cts of duty or tax as are by this required in
rrspuut to objects nf duty or taxes, and persons
linblo to tax regularly entered and returned on
nny monthly or special list I Provided, Thnt the
office or principal place of business of the said
nssessor shall lit) nlwnys opon when ho is not ne
cessarily absent therefrom during tho business
hour of each day. for tho hearing of appeals by
Parties who shall appoar voluntarily before him :
rovided, further, That it shall bo in tho power
of the commissioner of internal revenue to exon
erate any assessor as aforesaid from forfeitures.in
whole or in part, ns to him shall appear just aud
equitable.
See. III. And he It further enacted, That every as
sessor or sssistant asseesor who slmli enter upon and
pernum tho duties of his office without having taken
the outh ur iilurmution prescribed hy this set, or who
shnll wilfully neglect tu perforin suy of the duties pro
scribed by this aet at the time and in tho m.inner here,
in deslgu.ted, or who nluill knowingly msks any fsl-e
r fraudulent list or valuation or assessment or shall
demand or receive any compensation, Tee, or rewsrtl,
olla-r lima th w provided for herein, for the perform
mice uf any Uutyir sh.ill lie guilty of extortion or will,
ful oppression ia ofhc. shall, upon ronvlction thereof
in any circuit or district court or tin United Status
hiivlui-Jurisdiction Iheeoof. I anldrctto alius of not
exceedina one thousand dollars, or to Imprisonment for
not exceciliujr one year, or both, at the discretion or the
court, and shall lie ilistnlsaed from office, and shall I
forever ilisquslifled from holding suy office under llir
government of the Ifnii. d States. And one hull of the
flue so Imposed shall lie for the itw nt the United States
and alio oilier half for the ue of the Informer, who shnll
lie ascertained by the judgment or the court ; ami the
ssid court shall also render Jmluinent against the said
assessor or assistant assessor fur Uie amount of damiv
ge sustained in hivor of the party Injured, to bo cul
leetcd lv execution.
Soc. n. And be it further eiiarti-d. That there shall
V allowed and paid to the several niwnsors a salary i f
lifleen hundred dollars per annum, pavalil quarlrrly.
And in addition thereto, where the receipts ol the coL
lection di.irict shnll rxceeil the sum nf one hundred
th insHinl dollars and shall mil exceed the sum nf hair
hundred tlioiisnnd dollars ni nlly.one hair of one per
centum npon the exerm of receipts over one hnndn-d
tlioiisnnd dollars. Whore the receipt, of n collection
district shall exceed four hundred II sntid dollars nnd
shall not exceed six hnudrrd thousand dollar one-Hull
of one per centum upon Hie exceas of receipts over four
hundred thousand dollars. Where Ihe receipts shall
exceed six hundred thousand dollars, on truth of imf
per cnit'iin iihiii such rxrnsa ; lint the salary of no as
sessor shall, In any rae. exceed the sum nf four ihrai
Bind dollars. And the seveml assessors shall lie allow
e.l ami paid Iho sums actually slid necessarily expend
ed, with the approval of Ihe commissioner of Internal
rovenue i but no aramut for such rent .hall be allowed
or paid until it shall hnvn been verilied in such manner
ss the cniiimltsloiier mar require, ami shall have brrn
audited and approved by the pmprr officers of the
treasury department, for office rent, not exceeding five
hundred dollars per annum. Ami Ihe several a-sessors
shall lie paid, alter the account tin rent shall have hri n
rendered to, and appioved by. Hie proper i. nicer, of the
treasury, their necessary ami reasonable charges f.-r
clerk liite ; lint uu su,-h account shall Ik- siiprovcd tin
le it shall state the name or names of the rlerk or
cleiks rniilo)ed. and tin ptwis poiiod of time for
which they were eniploied. and the rale of rompciisa.
tioii ngn-rd npon, and shnll he seennipanlrd by sn affi
davit ol the a.eH"r statimr that sucii service wss so
tuully rrtiiirrd by tho nrcrsaitiea of hi. i.flire, and was
actually rendered ; and also hy tlis sfhdavit nf each
clerk, slatuix that lie has rcndi-rud tho service charged
hi such iici'oniit on hia hclialr, the cunipcnsation nitrecd
upon, and that he has not paid, deposited, or ssslannl.
or eonlraeleil to pay, dcgoait. or a-sign any Mntof such
compensation to Ihe use ol any other person, or In any
way, directly or Indirectly, paid or given, or oontnicl.
ed lo pay or irlve. suy reward or rnmiieusution for his
office or employment, or the emoluments l hereof. And
tiie chief cferk of any stich SMraaor is hereby suthcr
Ixeil to ndnihiMer, In the absence of the assessor, such
mtlis or afflrsntions a are rnnireri by this act. And
there shall he allowed and liaid to each aselm-tanl asses
sor fonr dollars for every day artniiMy employed In col
lecting list 'nnd making valuation., ilia number of days
nercv.urr mr null pure to ne mulled hy in awes
ort and three dollara for every hundred nersona as.
.esaed contained In the tax list, as completed and de
livered hy him lo the aascaaor; and twenty live cents
for each -wrinit Brained to any tobacco, sniiff . nr elgur
manufacturer ; and th said asanwors aud awdsiant as
aeseors, rese, lively, shall lie pnid after the secount
tnrrroi aimii nave leen rendered to snd approved hv,
the pnurr tUtt'-era of tlw tr.astny, their neersswry snd
rea.nnslile elisrjfes for stationery and Mink twieks used
In thedischarseiif their duties, and for pontage acta
ally paid nn lulters and docninrnu received or si ut.and
relating rxelusively to official bnslni-aa: Provided. That
no snub serosal slisll h approved mik-a It shall stue
the dale and pirttenlar item of every aueh expenditure,
snd shall lie --rifled hy oafh or affirmation nf anch s
seasor or ssim .taut as-wan or; and the eouqienMlion here
in specilled shall be In full for sll expenses not other
wise particularly aolhorljed. Provided, further, Thai
tiie Hecrttary of Uie Trraaury .h ill be, ami In is bete
ha, authorised lo fix such sddltlonal rates of rompensa
tion te h sisde to sanawsrirs and assistant assessors In
case where a collection district embraces mors tlisu s
atnirle rnm-reasionsl district, and to ss.esnra snd n
latent assessors, revetto agents sad inspectors In
luiisisiis, North Carolina Mississippi, Tennessee,
Miaaonii, California, and Orrenn, and territories, aa
may appear lo hiss to be Joat and rqnitalile. la coaef
unence of Ute greater coat of firing and travelling in
those atete and territories, and ss rosy. In hla Judrmeut
be nscrasarv te servra lh services of eomiwlen! oftl
rer. ; but the rsten nf eomrienaalion thus allownl shall
aot exceed lh rales psid to similar nfnrrrs la sh
state, and territories rr-uM-rtlvtly.
See. 'IS. And bs it fu-thar snsrted. That If any
aeseeur shall demand of. rsnsjlr. direcilvor indirectly
from, anv aaalriatit auMraanr, ss a condition nf his ap
poirasaMil to, er rontinitjin ia. bis said ottln f aaats
lant aivawr. anv portion of tha ronirt.nutivn heirtn
I lowed sueti assistant aawawir. nr anv other mnaider
s'toa. atifh ssse.nr so offaniiinv shsll h anrnmunlr
dianiia-a-H from nnlee. and shsll be liable to a Rua of
aioS lees ihasi flva hundred dotlsr npsm samvletioa of
shi oir.niw in anv ili.irirt or rircnrt eonrt of Ihe tot
led Wales nf ilia distort in which sorb officii, niay
b enm-ottut-i.
ftr. 'H. And b It furl net masted. That tlx aaais
tnnl assessors shall make oat their arc met. fi,f iay
nut rlM-f-a allowed by raw mmrthlv, sosWfvlnr en.1,
ile-a snd lnelndin-f Iha da'e of eaeb day of serrler,
aod shall Irau.sait lite sawm, vsrilted by oath or affirm
ation, lo lbs eaaraaor ot the dialrirt, wh shall Iher.
apon examine th miss, and, If It appear Juai and In
BrrnraWs wllh taw, fas .hall Indorse his apnmval
Usereon. ssil Ustrsiai shall era or ike asm with eh
jwihs-s Aay Hutt as rwuia, aft-roved, be
mm
WHOLE NO. 748.
presented by the osaislunt assessor to the collector of
the district for payment, who shnll therenpon pny the
sumo, and, when 'receipted hy Ihe assistant assessor,
be allowed Ihsrefor upon presentation lo the eommis-
sioner nf internal revenue. Where any acconnt, so
transmitted to the assessor, shall Int ourscted to. In
whole or In part, the assistant assessor may appeal to
tiie commissioner of internal revenue, whose decision
on tha case ahull he final. And should it appear, at
any lime, that nny assessor has knowingly or neull
nently approved any account, as aforesaid allowing
any assistant assessor a sum larger than was dnecacor
diiig to law, it ahull be th duty of the commissioner
of internal revenuo, upon proper proof thereof, to de
duct the sum so nllowod from any pay may be dus to
snoh nssessor i or th commissioner as aforesaid may
direct u suit to be broinrht in anv eonrt of enmnetent
jurisdiotiou against the assessor or assistant assessor in
ueinuii, lor the recovery of the amount knowingly or
assistant tissesor in de'faiik, for th recovery of th
amount knowingly or asgligently allowed, as herein
before mentioned i Provided, That in estimating lh
allowance to bo made to aaslstantttsMssorsforHiriods
of rervic less thsn a day, snch teu boars shall b
deenied the eqiiivnleut of a day
Seo. its. And b it farther snorted, That there sh- tt
be allowed to collectors, in full compensation for their
services und that of their deputies, a salary of fifteen
hnnpred dollars per annum, to be paid quarterly, and
in audition thereto a commission of three per contain
npon tho first hundred thousand dollars, nnd aeotnml.
sion of one psr centum upnu all sums above on hun
dred tlioiisnnd dollars and not. exceeding four hundred
thousand dollars, and a commission of on half ef on
per centum nuall samsaliove four hundred thousand
dollars, snoh commissions to bs computed npon the
amounts by them reaieeilvly collected and paid over
and aceotinted fur nuder the instructions of th treats
ury depnrttnent. And there shall lie further paid, af
ter the acconnt thereof has been i endercd te, ann ap
proved by, th propr officers of the treasury, to each
colloctor nisnocesary mid rcusniiable cliargu, for sta
tionery and bkmk books used In the performance of
his ofllciul duties, nnd for postage actually paid on let
ters und documents received or sent, und exclusively
relating to official businesat but no such aeaouut shall
b approved miles It shall state, the date and Iho pur
ticulnr items of every such exprud.tnre, and shall be
reriied hy the oath or affirmation of tlx- eollector i
Provided, That lb salary and commissions of no eot
lector, exelasiv of stationerr. alank Woks, and oswft.
aga, aliall sxcerd ton thousand dollars Mi the iit(r
gate, nor more than flro thousand dollars exclnsive of
Uwoxaaitsa lor ram, stationary, blank Issoka, and
posiast. ami pay or deputies slid Claras, to wnien
such collector is actually and necessarily subjected in
the adniiinatration of his eltteai Provided, further,
That the Scci-eliiry of tho 'iViiustiry bo authorised to
make such further allowances, from time to time, ns
mny be reasonable in cams iu which, from the terrl- -toriul
extent of the district, or from the niauutit of in
ternal duties collected, or from other rlraitinalnnoes, it
may seem just to make such allowanoea. , , ,
Sue. !(. And be it furthor enncied, That Iu the ad
jnstiuent of the aoronnts nf assessors and collectors of
internal revenue which shall mcrue alter Ihe thirtieth -of
June, ek'tireeu hundred and sixty-four, and In th
payment of their eompousalion for service afier thnt
uhIu, tho fiscal year of the treasury shall he obsorvod ,
ui.d where such coniiensullon, or any part of It, shall
he by commissions upon assessments or eull-wlions,
nnd ahull during any year, in consul) uence of a new
appointment, be due to more than one assessor or col
leuior in the untile district, such euiuiuissious shnll be
upportioned butweeu such assessors or collectors ac
cording to the amounts collected by them respeetlvolvi
but in uo onse shall a ginater amount of lh commis
sions he ullowed to two or more assessors or colloctor
in tha .nine district limn It, or may b t, authorised hy
law ta ho allowed loona nssessor or collector. And
the salary and commissions nf ussessnrs unit collectors
heretofore earned and accrued shall be adjusted, al
lowed, mid paid in couloruilly to the provisions of
thit section, nnd not olherwiao.
Sue. 1:7. And lie it further enacted, That sncli col
lector, on recoivintr, from lime to timo, lists and rs
Minis from llin anid assessors, ahull subscribe three re
reipts t one of which ahull be made upon a full and
correct copy of each Hat or return, una be delivered
by him to. and ahull remain with, the assessor of his
collection district, and shall be open to the Inspection
of iiiiv person who mnv apply to Inspect the sumei
nud lh other two shnll be made upon agireuale aMte
uieuia of the lists or ret in ns aforesaid, exhibiting Uie
gross a unt of taxes to he collected In his collection
district, one of which nirgregnte ststomsnts and rs.
oripis shnll he transmitted to the commissiniierof in
ternal rovenue, Hiid the. other 10 Hi first comptroller
of the trenanry. ' -. ,- i -; -i J
Soc. SH. And he it further enacted, That each of
said collectors shall, within twenty days after receiv
ing his nnnnal collectiou lis! from "til assessors, give
notice, by advertisement published In each county in
his colleeiioti district, hi on' newspaper printed in
such cuuuiy, if any suci there be, aud by notification
lo be posted up iu at least four public places lu each
county in hla collection district, that the said duties
have become due and payable, and state the lime and
placo within said comity nt which he or his deputy
w ill niiptid to receive the ssme, which tin shall not
be leas than tell days after audi notification t and all
persona who shnll neglect lo pay the duties nnd taxes
so aa aforesaid assessed wilblnlhe tint apecinsd. shall
In liable to pay ten per centum additional npon lh
amount thereof th fact of which liability shall bs
aimed in llieailrertisuiiMiitandnjIlflcalidiisaloresaid.
And if any iierson shall neglect to pay aa aforsaaid
for more tnun leu days. It ahull ba tha dots nf th.
colloctor or hiadcpiity'to Isauo to such person a Holies
to uu ien nt ins uweiung or usual place or business, or
lie saiil by mail, demanding Uie parnisut of said du
ties or faxes, sluicing the amount iherauf, with a fe
of twenty cents for tha Issuing and service of such
notice, and with four erst for each mil aetaaHy and
uacaisaarinlly Iravnllod in serving til same. And if
snch persons shall not pny th duties or lassa, with
the penally ntorseaid, anil tits fan of twenty cents aud
milouxe as aforesaid, within ten davs after the servlea
or the sending by mail of snoh aoiiea, ll shall Iw lh
duly of lbs uolluclnr or his deputy to col loci the suid
dalles or laxca, nnd lee of tw amy cents und mil us.
with lua pur centum pennlty as aforesaid. . And with
respect to all anch duties or taxes as are not inelnued
in the annual lisle as nforoauld, and all taxes and du
ties lbs collectiou of which is aot other wis provided
for iu Ihia act, it .hall be the duly nf each collector,
in person or bv deputy, to demand payment thereof,
in Uie maimer last nunihined, within ten days from
and alter receiving Hie list thereof from lh assessor,
or within lw.nl y days from and after Hi sapimlioa
of the lime within which such rimy or lax should
have been paid ; and if th annual ur other dulies
shall not be pnid within ten dev. fioin and alter snch
demand iharefur, it .hall bo lawful for snch collector,
or hia depulica. In plumed lo collect th aaid duties
or luxes, with leu par usnunn additional thsrolo,
as aforesaid, by distruiiit nud sale of the goods, chat
tels, or effects uf Ihu persons delinquent as aforesaid.
And in ruse of distraint, it shall bs tho duly of the of
ficer charged with the culleciiou to innka, or cause lo
be mad, an areoniit of the goods or rbatlete distrain
ed, a copy of which, signed by lh oilier aiakiug sorb
distraint, ahull he left willt tne owner or wssesaor of
such goosla, chnttcla. or sH'ecta, or at his or bur dwell
ing, or aauai place of bitainsaa, with somn person of
aiiilaldu site aud discretion, Willi a Hole of the sum de
manded, and lh lime and plsr of sals; and lh said
officer ahull forlhwiih cause a noiilicaiion to be pub
lished in some newspapea within theronnlv wherein
said distraint ia made, if there is iHtwuipr pub
lished in raid cuunly, or lu he publicly posted up at the
po.l efffi-o, If thcre'be onu within five mitea, neareat
to the residence of Ihe orsiti whos pronirly shall Iw
disirniued, aud in nut Insa thnn two other public plu-n-s,
which liolii-e shnll specify Ihe articles distrained,
and I lie lime aud plane furlhii snls llicruol, which tuna
shall not be less than ten nor more than twenty days
frnia tho dale of such nnlilleation, and Hie place pro
posed for sal nut mors than five miles distant from
lh place, of nink'nig such distraint i provided, That,
in nny can of distraint for tha pay maul of ihe dniiea
or luxes aforeanul, alias g-oda, cfiuiiela, or effects so
distrained ahull and mny he restored lo ihe owner far
poaaeiMor, if prior In the sale payment of th amount
due or louder thereof shall bs made to thn proMr of
ffleer charged with the collection of the full amrmnt
daniaudod, totlber with aueh Ats for levying, and
aueh .utu for the necessary aud reasonable nxiienaot
of removing, advertising, and keeping thn goods,
chattels, or sfTecis so distrained, as may be prescribed
by the comiiiimuonnr of iuternnl rereiius i hut in ens
of won f-nymetit or lender, aa aforesaid, Ihs ssid nlH
eera shall jina-etd to sell the said goods, rhaitlea, or
slforta at puhlie auetion, and ahull and mar rsteia
from the proceeds ni anrh snlntbe amount rt-miaodatjl
for the nse of the Pnited Hisies, wllh Ihw nseeaaary
and rt-aaonnfde expenses of distraint and sain, and a
commission of ffre per centum thereon for his own
nse, rendering Ihs overplus, If any there he, In lh
person whore giH-ds, challt-ls, or effect shall hav
beim distrained! 1'roriilf-d, further, That there shall
be exempt from dislraiut the tiaila or iiiiplumuula of a
trade or profession, ons cow, arms, and pruviatotis,
aud kuiissliold loniilura kept fur use, aud apparel na
cesenry lur a tsmily.
Sec.' -li. Ami bs it fiirlhsr snarled, That hi all eases
whtns tlx propotiy liatils lo diitmiiit for duties or
iHSns under this act limy not tie ilivislhln. so ns lo sit
alii ton Collector by a sal sf part thereof to mis lb
whole aruuaill uf Hie las, With all costs, rliar(cs, aud
roinnil.aiona, Uie whole of .in h property shall b sold,
and tin surplus of tlis proceeds of th awls, altar s-tt-i.
f ing Ihe duly or ln, ciaas, and charges, shall u
paid lo ihe owner nf the property, or hla. her, or their
legal KpraeeiHati vss i or II he, ah, or lhy cannot I
found, or refuse to rtn-eivs tho saiu. then such aurpht
shall be deposited m Ihs treusnry of th l.'niied Riatea,
lo be ihur bald for th situs of Ilia uwitvr, or his. her,
or their legal represeniaiivea, until he, shs, or Ihey
shall untk. nppll. atlon lh.raf.ir to th Uatrrsutry of Uw
Treasury, whu, upon such niipiictttimi, slutll, by war
rant uu th treasury, causa th sums to It atld to III
applicant. And il the property advertisftd for sals aa
atnresttid cannot b sold for the amount of tli duly or
lax thereon, with Ui roats snd rhargss, lbs sollertor
shall pun hat lb sam m bstislf el lb L'tusad skaus
lor nn amount ma exceeding the soul las or uuiy,
with Ihe coats and rhar-rea thereon. And all praaartv
so tnirrlutM-d may bs sold by said eollet-ua nuder stn-ti
r-'Kululiona as may he iirre-'ribed hy lbs rolnnibuiiinsr
of hilernal myelin. Awl lb C'diretnc ahsll ren ter a
dialum account of all i-burni-a innim-d In lb sale of
am h property t" Ihe i onimi-slmir of internal revenue,
who shall, bv n-sralaiion. ihtaeraiin tins let s aad easts
It) I allowed In ran-, ol distraint and other neuun s I
ami lh suid eolleeior ahall par into ilta Ireaaaty Uis
anrplsw,lf any UMrb.altt-rihfrnvM IhoWawiira.
mi. Aod fa It raHhrr cttru-t, Tli.t In .of ear wher
t--4, msiteU. f-r-a,aVitftt satiety Iha Owlt-s lis--
I I'J Ifa. s' t aS'D stif psr. UalUst I pay th- tama
C.tl si luimf I J tlis i'M-l f Of-al. taU-sMt wkua
II OOK ANI JO It I'ICIftTIXM
Of every Iwrlptlon WgATl.Tatul PftOMPTf.TextcnUd
ftATRs. (IF AflVKivTtHINtl:
Tirol advertisement.. S-) 110 Der auu&re. Aral ln-ro-k
$l,isiach .iil.s.iurut Ine.rtlon.
Leaal and all tran.ltMtl advertiaetnenta maal ba prtDld ts
inaur. Iiiai-rtlon,
Ailralnlstratora notice., and all advertUM-mmta ,-4ailn. ...
lh. estate of dauaased Persona, mutt Ira prepaid, naksa orr
tl.-etl outillshcu by tlis sounly Judas, snd susssnUMHt to b
auvarllsln. bllla not paid within nna yaar rrnn Ihs tlm
wti.n aoatracM, will ins incraaseU l.nly-IW. par cant, sash
year payments neglscl.it thereafter.
dnty llmayb.t.-mll.aliha sane, ns Is herehj snthsrlaed
loeMettli..aiii.byMii.,ra an it tala sf real st.t; and
tha tifllwr making aueh Maoea and aala ahall sis. natla M
U fierann arnos. aatal. I. propsMd t ns sold, by rifles hint
lu hand, ar kav Ins at his lart an aaaat plans of abosa, If h
ha. any inch within tha aollMtlo rllatrlot wher asMI slat
Is .ltaatl, s nottoa, In writlne, stating what parUocuar ss
lata It propoaisl to be .old, deacrltana th. ,,m. ,i,h rnwin
aMa sartatnly, ami tht lima when an plana whavs ssid
offloer propom te .ell Iha santa ; whloh tlma .hall not k. Ira
than Iwmty, nor tnora thsn forty, daya Iron the Urns sf sly
Ins .aid noMc. And the said ofacwr .h.lt also sauat a noti
fication la tht ism. agist te ba publlahwl Innate nrwipaper
within lh. county wh.ra snoh srlasra la mads, II any attek
there he, and ahall also oanas s Ilka nsllao to a rsnaed up st
the nost-olflo. nosrc.1 to tliaeatstaao ..I.Ml.anAh.SM-i.1..
sr raiblla pIsoh within the otunly. And th. plana of said
sal- shsll not n mora than firs mllas dlatant from Ihs astate
Klird, racspl by apMlal order of Ins aotamlaaloarr sf Inter
na) ravenua. At the lima and ntses snnolntarf. th Sms
making snoh Rtaura ahall prsrasd to sail ihs ssid at tat at
publio auoUon, ofrarlnx th asms at a tslnlisnsi prl, tneMd
Inr Iha amoant of duties wllh tha ten par season aadltleaat
thereon, tits expense of ataklns snch tavr sasl sll Starr- for
ailvartlamri and sn ofntmr's fe sf ten dnHara. As if ao
werton ff.ra for said satats tha Moans of ssht anaim-to),
lh officer shall deolar th asms Is ba narelia by hen for
lh. t nllad Btataa, sad ahall deposit with Iha dkartet attomer
of tha United Slalaa a dsrd throf, aa h.reinarter astUa
snn urTldedt otherwise th sssw shsll a desrara t so
okt to the hlilnal bidder. And said asls may bssdJoaras4
hy said nffh-er for a period not exceeding Bv days, K h
shall think It advisable so to do. If th amount bid shall aot
he than and thsn, paid, tha offlsar shall forthwith proorad ta
Sxaln srll Mid mate In tha asms tnsnnar. If Iha amount hid
ahsll o. treat and Ihwa paid, th. officer ahsll sir. Ms no-apt
uutrofor, If nquested, and within ty.dara thereafter h. ahsll
make oat sdead of tha aetata ss sold to Iks parehawr Uurr.
ol, snd .leeuta the asm. In St. osjot.l espaclly, I th msn
nr pnaeribed by In law. af lh. ital In which Ssid tstst
ma; oaaituauu, in which .aid deed ahsll s rerid Ik tart
of aakt staur and sal, arllh Mm saw thenar, Ills aamnt
nf dnty for which ssM sal was -sad, snd sf sll charm and
raa, and lh amount paid by th -urolwer, and aU Ma nils
and dolnga In relation tn aitd aalanr snd ssht, snd shaft
have lh. sam. ready for detlvsry t ssht pwrss-mr, and
shall il.ltvn the aaaie Bssnnllnaly, upon rewaett taafefsr.
And said deed shaU bs prims fact, avhlane sf tha troth of
tha fSot. staled Ihervln, and, If ttm proceeding sf lasotflasr
a. lot forth hava bare substantially In pnrstiaass f th pre
vlalona of Ihl. sal, ahall h sonaldared and opsrsts aa a n
vryanre to ths pttrohanr of the Milt I said wlsts, tart shall
not slfevt the rhrhts f Innocent nsrtlea BMwIrad wraln--al
lo iha claim of tha Unlfed sttfea nnder tela sal. Thrtraa,
ir any, arums from .ark ask) ahsll a dtepd at . aprarlded
In this not for Ilka esse artaln anna sale. f peraonat rr-
rlf. a-1 -r.- 1 - - -i. . -
ss almaaM, kan hav la sants ttm I pay e t- -r tw
wewtswi aaih aU arapw ltry ssarao. pt)r (.- .
thstecr, and tkrapn to nam Ma sal asms Irsva saa aa
aforsaaid, sa ta prsvnM la thsa set far p.wasss p. ..rip
slmltany .nwate. Aad any soiwatsr or aspssy sauialot
siay, for Iks Snllasltow sf dnltss laitwawd as sap parson,
sr for which any p.rsem may bs HM hp ttiw sss, sa saast
aiUlvil to Mm Aw saHaslkm, satss sad tn Mi laada of saosi
pwfann slt-islad at any athrr sollssIMn dartrlst wnaat ska
alala In which aatd nfllear rrstdes I snd hla proeMdlnss la
relation therein shall hsvs tlis same .grot ss If tht asms
wen had In hla proper collection district. And tha nwn.ra,
Uialr hairs, exeeotors, or admlnlstntora, or any parson hay.
Ins an liilerm therein, or a Hi 9 Iksreon, sr any parson on
their behalf, ahall hav luwrrr I redeem Ihs land soM as
sraresant, wlimn nr. ywr rraea ami aftor raemxllnr. th said
di-tsl, npon psyr isnt to tha purohawr, or, la ssas ke swanot
be found In iha enunly whrrs lh lands ara altuat, ts ths
collector, lor lh. na of lh. pnr-ksaer, hla heir sr asMsns,
. - e-i'i uy i nr laircnaaer, wit intarm ew in
asm. at lh. rata of twenty per centum per as a am. -And It
ahall be th duly of yry cnllrator In keep a Freer of all
.ales of land made In Ma o-in-llnn district, whether try Mm-li-lf
or hla itepull.. In which shall ti. sat forth lh tu for
which any anch sal waa made, the date, of aehroreaml tala,
Mia name ot the party .esse I, sod sll prnettdlnta In atak
lns said aala, Iha amount nf fses and Hpanaes, Ihs nam of
lh piirohaaer, mid the data of the lived i which record shall
ha certified hy tha afllcer matin, ths as I.. And II shsll b
ths duty of any deputy mablns sale, as aforesaid, to return
a .Kleeienl af all hla prosMdlnrs I Iha tmnlr. and I
Mrtlfv tha rasoni thereof. And In ess of tha death or re.
naval of Iha eollMtor, or Ihs sinlrstlon nf hla terai si oCo
from sny other an we, aaid raeord ah.ll he riepoatud hi th
ultlca of Ui. clerk of th. district sonrt nf tht Untard Stales
lar ina oiiirict wltnin whKh Ihs said eollector mldtd ; and
t eopy of .very anch record, oerllSeil hy Ihs collector, or kg
Iha sleek , w tha ssaa may reqalre, shsll hs svldenea In sny
oeiift of iha truth of Iha facta therein staled. And when
any lands told, aa sfwaaald, ahall ba radwrnsd a. Itst-Mak.
fore prny,td, lh .ellector or clerk, as ths oats easy he,
shall make ss entry sf tha last npsn tha record aforesaid,
ami th. ..Id enlry ahall In tvldanc sf snoh redemption
And tha claim of Ihe sovernmtnt In land, sold nnder snd by
vlrtuenf lh forettolni provisions, shall bs heht is have to
creed st Iho Urn. of .elanre thereof.
Seo. (I. And lie tt farther snaetod, Thai If sny Sotlestnr
shsll find, anon nny Ihw of taxes returned ts him far Ha
llon, properly lying within hla dlalrlet whleh to (tkarrrd with
any ineclno or sd valorem tax sr dnty, but whleh Is not
owned, occupied, nr superintended by torn, person know I
snch oulM-lnr In rrald, or to have inme plant of btulnres,
within Ihe United Stair., and npon whloh Ihs duly or tax
haa not hern paid wllhln tha Urns required by law, each tot
lector .hall forthwith Isk. men property Into hla enatody,
and shall advertise the aame, snd the lax charted apon th
same, In soma newspapar puMlshad la his dlslrtet, If any
ahall be puiill.hd ihervln, otnrwle In son- apaiir ta
sn sdjnlnlng district, for Iha apses nf thirty dsyat snd If th
tax., thereon, with sll chsrgn for-sdvartlalng, shall not ot .
paid wllhln said thirty days, snoh solleetnr shsll proceed l
evil tha ssme, or sn much as at nMrasary, In th manner pro
vided far die aala of oilier gooda dhUralned for Iha non pay
manl of taxes, and nut of the proesadt Shall inll.fy alt
tsxea oharfed upon snoh property, with ths eaatt sf sdver.
Using ami arHIng tha aani. And Ilk tmeradlnas to thots
provided In th prroedlng .action for Ihs pwahaeS snd ro
tate of properly which cannot k sold for th stnontrt er dnty
nr tss din thereon ahsll b had wllh regard to proparty toed
under Iha provisions of this section. And sny surphn seis
ing from sny eat. herein provided for shall ba paid Into th
treasury, for ths bffirrll of th owner sf Ihs tmperty. And
th Secretary of Ihe Tseamry It authsrtaed, In any ass
where money shall bs pnid mtn Ihs Irraaary the lh swna
nf sny swner nf properly sent a. aforesaid, la repay th
same, on proper proof haln fsralriwd thai las pwtsa ap.
plying therefor K .nulled to rutfys the .ante. '
a. S. And he II further enacted. That whenever a (nt.
Iscwr .hall hava on any Hat daly rrtsrn.il Is him the nam
sl any person not wllhln hit colfeoHon dlalrlet who It llshl
to las, or of anr hereon .a llaM. u tea who ,.ii have i.
th. collection district In whleh ha resides, as snfaolawl prop.
rly subject to ttdanr sr dlatralnl from which Ihs Bwney
daa for dull- or Is nan ha sollwtod, II shsll snd may b
lawfal for Bach ooli.ctor to irtMmli s opy orrlateeamt at,
mining Ihe nam. sf Ihs parson liabfa In anch duly or tax aa
aforesaid, with th amoant snd netare thereof, dnty certified
under hi. hand, to lh eotteotor of sny district to which tsld
person man nave rrmnven, sr tn whleh h shsll hsvs pros
arty, rati or personal, Halm to bs tetied and told far duly
or last and tha tolleetor nf lh dtetrtel ts whom tha laid
tertlfled sop or alstnnt shaU hs Irsnatsliud shsll pro-!
to eollrrt Uis aaid duly nr lax In tha asms way ta If Ihs
nana of lh person and ordeala of Us euntolned la Ihs err.
titled eopy ar Malemenl wet. an any Hat famished In him by
Iha aiMMnr of hla own aolletnlon diatrlel and Iha aaid oof
lector, awn receiving paid sarllhrd ropy or rltnm.nl as
afomalil, .hall iranamlt hla rscalnt far H to th snlltetsr
sending Ihe tame lo hint. ' -
Bee. SS. And he tt further enacted, That Ihs stvsral est
leetoes shall, st Iha axplratlon of each snd every month af
lev Ihey shall, retnectlvely, eommenss Ihetr eollretlons,
transmit In the eein.nleelnner of Internal reventts a stato
menl of th oolleeltow mad hy tnsni, reer-tellvety, wnhka
tha month, and pay over monthly, nr al such llm or Heats
aa may h required hy tht Meamlaknr sf Internal rrvrawe,
th. money, hy Ih.m rr.iellvcij collected within lh Hid
term, snd st aueh ptaeea sa stay ha designated and required
hy ths commtMNvner nf Intornal revrnu: and each of th
said fiiilhwtor. .hall enmpl.la tht eolhretlon of alt ssms s.
slitned to him fur nnlleetfon, ts sforeasld, ahall nay svsr th
aame Into Iha Ue.eury, and ahsll reader his sscoanla to lh
treasury department ss oh.o aa hs may hs revolted. And
Ihs Secretary of Ihe Treasury t authorltM! lo dralgiiSU on
nr mora depaallortse la each Matt, for th dplt and safe
kceplnx sf Iha moneys stllreted hy virtu. ( thn sat; and
th. receipt nf the proper oflicer sf such dno.ltory to a sol
ictor fur the raoiiey tl.iie.lted by him shnll h s anstclcni
rnnohar lor asoh eolleotor la Iha srlUasMnl nf ha) aeew-snl.
.1 the lrea.org department. And Ui somnlt.loor of Inter
ns! revenue may, nnder the direction of Ihe fWretary of th
Traaaary, pnsorlfc anah regaUUana with nfstsws te srttk
Uriio.it. a. li. may drm naceasary. ,
Pre. St. And b II flirther enacted, That etch eoHeetor
ahall h. charged wllh Iha whole Besouat f la-M, hwtlwr
conulncd In list, delivered to him ky th aaa.su rs, ntpMt
Ivrly, nr delivered or Iranemllled to him ky assistant sr. tat
ora from Urn to Urn, sr hy othr eoi teeter., and with th
..Unions Unrtl, wllh th par vain of all stsatpa dt-tarlsd
wllh him, and wllh sll inoneya eollnled for paafporl., pmal
tlr., forfellnrH, fee., or ens!., and h. .hall k credited wllh
all BJ menu mail aa provided hy law, with ad aUm-l re
turned hy hlai uncancelled lo Uie treasury, wllh Hit .alary,
fret, eommtMloni, and chargee allowed hy taw, ahd With th
anmnnlof dull', or Use. contained In lh lists IrlnaiHtll il
la Iha manner shave prottdad te oUr aollewtors, and hy
Uiam rrrel-ted S. sfnreaald ; Slid slso wllh h smsunl f lh
dull, or Use af aueh nerval a. .i.y hsvs ssaefdd, r
heta-m Inaolvaul, prior lo tht day when tha dsty r tsa
ou.lil, accenllna lo the provlsinits of thla sal, lo have he)
soHretrd: Frovlilnl, That U ahall h proved to lh sattsfao
thin of Ilia anminlaalnnar nf Intornal nvann that dws dlu-in-iioa
waa need hy lh. rolk-etor, and Uial no pru party waa
ieft from whleh tha duly sr lax would hsvs keen reeovtrrrd,
who shsll MMlfy Ihe fa.1 to lh Breltrtmptrsllarsf Urtr.
.ury. And each onlleolor aliall alt h aredltwl with th
aniuuiit nf all pvotwrly pnrehsatd by htm fur Ui nan of th
(tailed aisle., provided ha shsB fallhfally acenont for and
pay over Ui. pruaeads lhagwl upos a rasal sf Ihs saats a
rr.Ulred by Ihl. act.
he, stl. And he It fSrthr snarled. That If any esMsator
shall fall ellhrr tn enttet or lo render hat account, r to pay
r la th manner oe wllhln to Users hratnsfon svwvtd.
d, II ahall h lh duty f te ant aM-rtrall. f lh Ires,
wry, nod h heresy awthnelaed and t-aqwn-w, haail llalllp
aflar avUvnas f Bush d.llsqwi-eir, to ret-art th taaw to lh
anlKllor of lh treasury, wt o ahall lass s warrant sf dl
Irraa agamat nali deliaqwvnt ouih-tr, dlrrslad I Ihs rnsu.
hat uf the illslricl, therein expresaltigth amount wiUiwhlvh
In said collector M ehargesM, snd lh bums, h any, which
hav. bee paid over hy hint, so far a. th same ars ascr
talnald. And Ihs aaid marshsl than, klnwelf, ar by hla dep
uty, imiiieillsirly pr,ced to htvy and anihral lh aunt whkli
may remain do., with Bva per centum Ihsreon, and Sit th
.xpua and charge ol solhrtUou, hr dwlraaa siHlssta sf
Iho goads and ehattH or any personal tsTarla f lh Sella-.
Suettt a-dh-ttue, giving al hraal flr lava' BuUot sf la tun
and plact el tala, In th. manner provliM by law for adver
tising .sir. of psrsonal anprty m raeestlna la lh Btst
wli-rtdo such coll rtor mills. And lh biU f aala of In
oflteer of sny fned., .hsiuls, v thr pereon.l prtmny,
dislralned ami as hi aa afureWKl, shall ha atsnalaalvwsvklawe
of lute to la wtrchaaee, and prtata fas la svlds f lh
richl af Ui fflr I awa. swk ttla,ad f Ik wrvwlsw
ol his iroree.ltnr. In .riling lh. Mni. And for want mt
gr-ada and nrattels, et alhar paetoeval tstkats nf tsett ssstset
or, suffleient lo ssllsfy any w.rranl of dlalreta, is -tied asiraw
ant to Ihs prestdtot' ar-tios sf Uda sat, th Itnds sad real
nut of .uch eollrelor, or to stwrh utareof a. may he neces
sary for aaitsfylng the tald warraot. snr being advrrtajad
fur al leaal Hire week In not less than thre puhll 1 places
lh the aolletta dialeirt, and In awe wtpaptr pelaled hi
Ihe aounly er dl.lrlel, if suylhtr b, prior I th rop4
lien, of sal, shsll tanliln pahtle tuotlon hy ihtniarahal sr
hla depaly, wha, npn ma sia, shall, sa each twarthsl sr
d.piily marshal, aiaka snd deliver ts lh prehsar nf th
pr-ssMs SO dd a d-d ewvyanM therrtf, to Iw mart,
eil .n-l s. knowledges In lh manner and form prescribed by
lh tsars f ths Male ht trMah atd lands ars alwatea, trhlrk
Mid deed a mad ahall Invert the purehatrr wllh all Iha till
tad tnleraatnf lhdlwrhMl er defendant sawtsd la said
warrant, eslrllni at lh tin. of th. Mhvar Iherwel. And all
meneya that atay rvmala af th -owewrsl af aeh sal after
Mils'-iag th mhI warrant of dartre., snd paring hras
toiiald. Quel, and charge of tala, ahall hs retarrwd B Iks
priipr lelor of th tend ar rsl eslsls auM M tfortttisV ,
Heo. IS, And h a farther snaeted, That tack snd sentry
a lur, ur hla dspaty, whs ,h dl he rusrty f any avturUon
or wilful npiretaln, nitdar color of Uw,nr shsll kxtawasglp
.1 msnd other nv gvMler anms than ahart h ssthnmed ky
law, sr ahatt rsral any hw. uwsi s-a. ar sta-nvaW
sept m herein prsscrih-Ml, hnr th. perfvriuanca at any duty,
or shall wiitally nslct to a. fern, any ef tha daaka tnhtlii
d by Mil act, slisll wpwa aaavtaUan, b ulusl to . ,M n
sceiting una thciuast-d S'-IUrs, wr lea lB,ptiand fuew4 ts
eewdtng one year, ay both, M tha dlaerertoa ol th eadrri, aad
') i;"! '. I ' J : , Mil R : J.
Uiiji ;: ?d