Page:United States Statutes at Large Volume 14.djvu/502

 472 THIRTY-NLNTH CONGRESS. Sess. II. Ch. 169. 1867. under internal the internal revenue, wherein a district attorney shall appear for the pu;. xsggsslgxrv pose of prosecuting or defending, it shall be the duty of said attorney, instead of reporting to the solicitor of the treasury, immediately at the end of every term of the court in which said suit or proceeding is or shall be instituted, to forward to the commissioner of internal revenue a full and particular statement of the condition of all such suits or proceedings appearing upon the docket of said court: Provided, That upon the institution of any such suit or proceeding it shall be the duty of said attorney to report to said commissioner the full particulars relating to such suit or Gcmml¤¤l¤¤¢¤‘ proceeding; and it shall be the duty of the commissioner of internal rev. noys and mar- such rules and regulations, not inconsistent with law, for the observance SWS '°$P°°*i”g of revenue officers, district attorneys and marshals, respecting suits aris- °°“'°; ing under the internal revenue laws, in which the United States is a party, as may be deemed necessary for the just responsibility of those officers and the prompt collection of all revenues and debts due and accruing to the United States under such laws. to have charge Sec. 4. And be it jicrt/wr enacted, That the commissioner of interna] g;§g°"$ fitsé; revenue shall have charge of all real estate which has been or shall be Unimll Statesassigned, set oi}; or conveyed, by purchase or otherwise, to the United ¤¤d°¤'l¤*°'¤”l States, in payment of debts arising under the laws relating to internal r°v°°“°hw’&°' revenue, and of all trusts created for the use of the United States, in pay- ment of such debts due them; and, with the approval of the Secretary of muy ¤¤lltl{¤ the Treasury, may sell and dispose of; at public veudue, upon not less approval of the payment of such debts, or vested in them by mortgage or other security, ,§,$g;;*;;}`;’_°f for the payment of such debts; and in cases where real estate has already ’ become the property of the United States by conveyance or otherwise, in payment of or as security for a debt arising under the laws relating to internal revenue, and such debt shall have been paid, together with the interest thereon, at the rate of one per centum per month, to the United States, within two years from the date of the acquisition of such real may release estate, it shall be lawful for the commissioner of internal revenue, with the
 * .gr‘gfsl§:i;l‘;f;“mr_ enue (with the approval of the Secretary of the Treasury) to establish
 * ';';’;°*g5l’g‘:hc than twenty days’ notice, lands assigned or set 0H` to the United States in
 * l$‘nbf;’S(:g'L‘?1y_ approval of the Secretary of the 'I`i·easury, to release by deed, or othermgntgf .;.,1,; md wise convey, such real estate to the debtor from whom it was taken, or to

i¤*¤¤’°S*· his heirs or other legal representatives. Additional Sec. 5. And be it further enacted, That if the manufacturer of any rsszlzcegggs article upon which a tax is required to be paid by means of a stamp shall for selling, gw_ have sold or removed for sale any such articles without the use of the gt!;;:;:; proper stamp, inltadgitioii) tottihedpenalties now imposed by law forsucl; sa e or remova,1 s a e ie u o IB ro er assessor or assis an tc be Stamped assessor, within a period of not more than twilo yiars after such removal or sale, upon such information as he can obtain, to estimate the amount of the tax which has been omitted to be paid, and to make an assessment Proceedings therefor, and certify the same to the collector; and the subsequent pro- I¤ ¤¤°h °*"°°· ceedings for collection shall be in all respects like those for the collection of taxes upon manufactures and productions. Commissioner Sec. 6. And be izfurzizer enacted, That it shall be lawful for the commny ¤l¤§is¤¤¢¤ missioner of internal revenue, whenever he shall deem it expedient, to
 * ’;°';sasE:L:’°' designate one or more of the assistant assessors in any collection district

zsssgsgggntged to make assessments in any part otifsigzh lcollection district for} all such . axes as ma e ue u on an s eci e 0 ecs o taxation an in suc giglam Gf mn` case it shallybe the duty of the oilier assistaiixt assessors of sbch collection 0th¢r¤S¤i¤f¤¤¤ district to report to the assistant assessor thus specially designated all p6”'l$°°" l" '°` matters which may come to their knowledge relative to any assessments to Assistant ag. be made by him: Provided, That whenever two or more districts or parts
 * <:'h’;_*;Yi:°* of districts are embraced within one county it may be lawful for such ns-

,°uuty,wh°,,_ sistant assessor or assessors to make assessment anywhere within such Gm. county upon such specined objects of taxation as he may be by said com-