Page:United States Statutes at Large Volume 14.djvu/917

 INDEX. 887 Internal Revenue, (continued.) Internal Revenue, (continued.) no drawback on unmanufactured cotton, accounts of assistant assessors, how made when exported raw. 98 and verified. ... 105 no tax upon imported, on which im- bids and contracts for supply of staported duty has been paid ... 98 tionery. . .. 105 tax, how levied and paid, and pro- additional compensation to assessors and ceedings in reference thereto. ..98- 101 assistants in certain districts. 105 See Cotton. p. 860. not to exceed the rate of $5,000 a penalty upon inspectors, revenue agents, year .. 105 or special agents for extortion or wil- collectors acting as disbursing oillcers, to ful oppression .. 101 he allowed certain bills heretofore paid 105 fine, imprisonment, dismissal from commissions of assessors and collectors office .. 101 in districts whence and to which cotone half of line to the United ton, distilled spirits, &c. are sent,. 106, 478’ States, and one half to the in- accounts of assessors and collectors, after former 101 June 30, 1864, to be adjusted to fiscal assistant assessors when to notify persons year .. 106 to render annual lists. . .. 101 if more than one assessor or collector in persons notified, and neglecting to render any year, commissions to be apporlist or render false lists, may be sum- tioned. 106 moned to appear, produce books, &c. . . 101 no salaries or commissions to be paid, uuwitncsscs may be summoned. ... 101 less commissioner of internal revenue if persons do not reside, &c. in the State, certifies that all reports, &c. have been assessor may enter any district where received. .. 106 they may be found, &c. .. 102 collectors to give notice that taxes are summons, how served. 102 payable, and of the time and place of certificate of service to be evi- payment .. 106 dence. 102 so notify persons not paying ... 100 description of books .. 102 fees therefor. 106 penalty for neglecting to obey .. 102 if taxes are not paid in ten days, ten attachment, &c. for contempt ... 102 per cent additional to be paid 106 assessors or assistants to enter premises, notice for taxes not in annual lists, take views and make up lists. 102 &c. . . ... 106, 107 if false lists, &.c. are returned, 100 per when may distrnin for taxes  107 cent to be added to tax. .: ... 102 proceedings in case of distraint. 107 for neglect to render lists, 50 per cent.,. . 102 notice, sale, &c .. . 107 further time ma be allowed .. . 102 efect of certificate of sale. 107 amount added, how to be collected .. 102 tax to be a lien ... 107 assessors to advertise, &c. when and levy for taxes 107 where appeals will be received as to books containing evidence of property the erroneous assessments. .. 103 subject of distrnint, to be exhibited to to submit proceedings and lists to all collector on demand. 107 who may apply. 103 property distrained may be restored to appeals may be determined summarily. .. 103 owner, if, &c..» .. 107, 108 not to be allowed after, &c. 103 if tax is not paid, property to be sold 108 to be in writing, and state what. 103 proceeds of sale ... _ ... 108 witnesses to be summoned and books exemptions from distraint and sale .. 108 produced ... . .. 103 apporaisement of property declared to assessors may re—examine and rectify as- exempt. 108 sessments .. 103 where plroperty liable to distraint is not not to increase them except after divisn le, whole to be sold 108 notice. 103 roeeeds how disposed of .. 108 assessors, when to make lists. .. 103 in sales of roperty, if amount of tax is lists to contain what .. 103 not bid, collector may buy for the United property of nomresidents. . 103 States. 108 to be sent to collector in ten days. . . 104 such property may be sold. 108 special lists may be made, within, if there has been no assessment there- &c. of property omitted or under- on, one to be made ... Z. 108 stated. 104 accounts of charges and expenses in the word " duty " in this act to mean tax, 104 sales or seizures to be made .. 108 pay and commissions of assessors 104, 105 real estate, when may be sold for taxes 108, limit of salary of. 104 109 office mnt and clerk hire and ac- proceedings in eases of such sales. .. 109 counts thereof .. 104 notice. place of sale, sale .. 109 affidavit of clerk .. 105 if it consists of several tracts _. . . 109 chief clerk may administer cer- when may be bought for the United tain oaths. 105 §tates. . ... 109 pay of assistant assessors ... 105, 478 adjournment of sale. . . ... . 109 when employed outside of place of. certificate of purchase, to set forth residence .. 105 what. ._ .. . . 109 office rent, stationery, blank books, deed to be given upon surrender of postage, Cnc. 105, 473 cert1ficate._... .. ._ _. . . . . . 109 allowance to for office rent disoon· to  npuma facie evrdenee of retinued. . ... 473 C1 therein .. . 109