Page:United States Statutes at Large Volume 12.djvu/1396

 4344 INDEX. nos _ "°' Internal Revenue, (continued.) Internal Revenue, (continued.) valuation and enumeration, how to he. liable to pay ten per cent. 439 made in such cases, 485 additional, ...,. . .  no appeal therefrom, . 435 t0_make demand personally, or at dwe - Msistant Msesscrs to notify persons ab- ings, within ten days from 1‘€C€lVl¤g 439 sent at time of call to return tax lists, 435, lists, .. _  _ . .: . 713 to distrain and sell, 1f not paid in ten 439 upon refusal or ne lect to ive lists, days,  I . . . z . I . . .: .. . assessor to ent; upon gpremises proceedings in case of dxstramt, Cnc., 489, and make lists,  435, 713 I _ ’ 440 such Lists to be good lists, . 436 what is exempt from distraint,  . 440 nity per cent. to be added to value goods, &c., distrained, may be reof such lists, .. 435, 436 stored to owner, 1.f before sale, penalty for such refusal, &c., .. 437 amount due and expenses are lists of nonresident owners, how made, 436 paid or tendered, .. . 439 non-resident owners may deliver lists of proceedings in case of sale,. . . _439, 440 such property to assistant assessor of proceedings where property distramed district where they reside, .. 436 is not divisible,. I .. 440 such assistants to transmit such to purchase for the United States proplists, .. 436 erty sold in certain cases, .. 440 further proceedings therewith, 486 such property may be sold, .. 440 lists to be taken with reference to what to seize and sell real estate where perday, .. 436 sonsl property is not sufficient, .. 440 assistant assessors to make general lists, 436 proceedings in such case, .. 440, 441 of residents,. 436 deed, to recite what,. 441 of non-residents, ...,. 436 effect thereof. ... 441 forms and contents of such lists, 436 lands seized may be redeemed from to deliver them to assessors within sale, by paying, &c., amount due, 441 thirty days, ... . 487 to keep record of sales of lands, ... 441 penalty for non—delivery in time,. .. 437 record, where to be deposited,. 441 assessors to notify, where tax-lists, &c., entry of tact of redemption of lands may be examined,. 437 to be made on record, .. 441 notifications to state what, 487 claim of government on lands sold, lists to remain open, how long, 437 to date from seizure, .. . 441 to be submitted to inspection of any to collect tax upon property of persons person, 437 non-residents, in the United States, 441, 442 assessors to hear and decide appeals proceedings in such case,. 442 from valuations, .. .. 437 to retum monthly statements of collecquestion to be decided by asses- tions to commissioner,. . 442 sors, .. 437 to complete collections, and render final reéxamine and equalize valuations, 437 account within six months, .. 442 but may not increase without no- V receipt of officer of designated de-. tice, .. 437 pository to be sudicient voucher, 442 notice, how given, ... 437 to be charged with whole amount of appeals to be in writing, and specify taxes receipted for,. 442 grounds of appeal,. 437 to be credited with what,. 442, 443 assessors to make out lists for collection, 437 penalty on collector for neglect to colcontents, &.c., of such lists,. . . 437, 438 lect, psy over, &c., in time, .. 443 separate lists of property of n0n-res- warrant of distress to issue against idents, 438 his estate, and that of his sureties, 443 to deliver lists to collectors within proceedings thereon,. 443 ten days,. . 438 real estate may be seized and sold, 448 penalty for neglect, ... 438 penalty for extortion or wilful oppresremission of penalty, ... 438 sion, .. . ,. . 443 pay of assessors and assistants, 438, 726 collectors and deputies, to give receipts additional in California, Oregon, and for all sums collected, &c., .. 448 territories,. 438 may enter any place where taxable where collection district embraces property is kept, to examine, &c., 443, more than Congressional district, 438 444 charges for stationery and books penalty for refusal to admit, Sw.,. . 444 allowed,: .: 438 for forcibly hindering collector, collectors, receiving lists, to subscribe &c., in discharge ofhis duties, 444, three receipts, .,.. . 438 714 one on full copy of list, ... 438 to collect taxes and prosecute to recover such list to remain with assess· them and all lines, &»c.,. 444 or and be open to inspection, 438 nnes, &c., how recoverable, and to others, on aggregate statements of whose use, 444 lists, .. 438 if collector is sick, &c., deputy to act, 444 _ to yvhom to be sent, .. 438, 439 notice to Secretary of Treasury, .. 444 to give notice that taxes, &c., are due, 439, responsibility of collector and sure- _ _ 714 ties, not affected,. . . 444 notice, how given, _. . . 439 if collector dies, de uties continue to . _ P persons neglecting to pay m time, act, until, Sw., .. 444