Page:United States Statutes at Large Volume 12.djvu/517

 THIRTY—SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. 487 tion upon such property or personal estate shall have been granted or Where there is allowed under existing laws, the proper officer of the United States shall ¤° ¢X¤¤¤*<>*‘» &<=- commence such proceedings in law or equity before any court of the United States as may be proper and necessary to enforce and realize the lien or charge upon such property or personal estate, or any part thereof} for which such tax or duty has not been truly and justly paid. Under such proceedings the rate of duty or tax enforced shall be the highest rate im- Rats or duty in posed or assessed by this act, and shall be in the name of the United ¤¤¢h ¢¤¤¢··¤- States against such person or persons as may have the actual or constructivfe custody or possession of such property or personal estate, or any part thereof, and shall subject such property or personal estate, or any portion of the same, to be sold upon tlie judgment or decree of such court, and from the proceeds of such sale, the amount of such tax or duty, together with all costs and expenses of every description to be allowed by such court, shall be first paid, and the balance, if any, deposited according to the order of such court, to be paid under its direction to such person or persons as shall establish their lawful title to the same. The deed or Tax deeds. deeds, or any proper conveyance of such property or personal estate, or any portion thereof, so sold under such judgment or decree, executed"by the officer lawfully charged with carrying the same into effect, shall vest in the purchaser thereof all the title of the delinquent to the property or personal estate sold under and by virtue of such judgment or decree, and shall release every other portion of such property or personal estate from the lien or charge thereon created by this act. And every person or persons who shall have in his possession, charge, or custody, any record, R,,c0,d,_ &,,_ tile, or paper, containing or supposed 'to contain any information concern- to be- exhibited. ing such property or personal estate, as aforesaid, passing from any person who may die, as aforesaid, shall exhibit the same at the request of the collector of the revenue, his deputy, or agent, and to any law officer of the United States, in the performance of his duty under this act, his deputy or agent, who may desire to examine the same ; and if any such person, having in his possession, charge, or custody, any such records, tiles, or papers, shall refuse or neglect to exhibit the same on request, as penalty ,-0, aforesaid, he shall forfeit and pay the sum of Eve hundred dollars; and ¤¤gl¢¤¢· in case of any delinquency in making the schedule, list, or statement, or in the payment of the duty or tax accruing, or which should accrue thereon, the assessment and collection shall be made as provided for in the general provisions of this act: Provided, In all legal controversies where Proviso. such deed or title shall be the subject of judicial investigation the recital in said deed shall be presumed to be true, and that the requirements of the law had been complied with by the officers of the government. Sec. 113. And be it yimilzer enacted, That whenever by this act any Duties on corlicense, duty, or tax of any description has been imposed on any corporate P°mi¤¤¤»h¢>W body, or property of any incorporated company, it shall be lawful for the  md °°I` Commissioner of Internal Revenue to prescribe and determine in what district such tax shall be assessed and collected, and to what officer thereof the official notices required in that behalf shall be given, and of whom payment of such tax shall be demanded. Sec. 114. And be it further enacted, That all articles upon which Articles on duties are imposed by the provisions of this act, which shall be found in Qxgmbmim the possession of any person or persons for the purpose of being sold by in Wim}.,,,,, such person or persons in fraud thereof and with the design to avoid pay- ment of said duties, may be seized by any collector or deputy collector who shall have reason to believe that the same are possessed for the purpose aforesaid, and the same shall be forfeited to the United States. And the proceedings to enforce said forfeiture shall be in the nature of a proceeding in rem in the circuit or district court of the United States for the district where such seizure is made, or in any other court of competent jurisdiction. And any person who shall have in his possession any such