Page:United States Statutes at Large Volume 15.djvu/199

 FORTIETH CONGRESS. Sess. II. Ch. 186. 1868. 167 but the officers heretofore appointed shall continue to hold the said offices without reappointment until their successors, or other officers to perform their duties, respectively, shall be appointed as provided in this act: And provided farther, That whenever the duty imposed by any existing law shall cease in consequence of any limitation therein contained before the respective provisions of this act shall take effect, the same duty or tax shall be, and is hereby, continued until such provisions of this act shall take effect; and where any act is hereby repealed, no duty or tax imposed thereby shall be held to cease in consequence of such repeal, until the rsgspective correspective corresponding provisions of this act shall take e ect. Sec. 106. And be it further enacted, ’l`hat in any case where there has C°m"‘l”l°“°' been a. refusal or ne l t t an td b the int rnal r venu uio'! enforce by g €C O pay y RX UYIPOSC y 6 E G bil]"; chgncgyy laws, and where it is lawful and has become necessary to seize and sell thqlicn <>f"¤h¢>` real estate to satisfy the tax, the commissioner of internal revenue may, Egg; Egzgegmy if he deems it expedient, direct that a bill in chancery be filed, in a dis- real estate, trict or circuit court of the United States, to enforce the lien of the Unit- "h°¤· &°·9 ed States for tax upon any real estate, or to subject any real estate owned by the delinquent, or in which he has any right, title, or interest, to the payment of such tax. And all persons having liens upon the real estate wlrotobe made sought to be subjected to the payment of any tax as aforesaid, or claiming Bm`°‘°s m uw any ownership or interest therein, shall be made parties to such proceed- ` ings, and shall be brought into court as provided in other suits in chancery in said courts. And the said courts shall have, and are hereby _ Qourtsto have given, jurisdiction in all such cases, and shall at the term next after such ·l;‘;;’;1‘g‘3;é;f‘d time as the parties shall be duly notified of the proceedings, unless other- mm matters; wise ordered by the court, proceed to adjudicate all matters involved therein, and to pass upon and finally determine the merits of all claims to and liens upon the real estate in question, and shall, in all cases where a. claim or interest of the United States therein shall be established, decree gt, deems u a sale, by the proper officer of the court, of such real estate, and a distri- sv-lm Wim. &¤· bution of the proceeds of such sale according to the findings of the court in respect to the interests of the parties and of the United States. Sec. 107. And be it further endctcd, That the internal revenue laws Taxes on imposing taxes on distilled spirits, fermented liquors, tobacco, snuff, and  g’£“€)°°· cigars, shall be held and construed to extend to such articles produced ap°p;y’;0 Such anywhere within the exterior boundaries of the United States, whether grticgai Pgthe same shall be witl1in a collection district or not. tsgiyulvtld m S120. 108. And be it further enacted, That all provisions of this act States. _ which require the use of stamps shall take effect at the end of sixty days 8h23m12h;;.::: from the passage of this act: Provided, That if at any time prior to the pmvgso M to ` expiration of the said sixty days it shall be shown to the satisfaction of stampsthe Secretary of the Treasury that a longer delay is necessary for the preparation and due delivery of any of such stamps, he shall be authorieed to fix a day not later than the nrst day of December next for putting said provisions, relative to the use of either of such stamps, into operation, and shall give public notice of the day so fixed and determined upon, which day shall then be held and taken to be the time when that portion of this act which requires the use of stamps shall have effect. Sec. 109. And be it farther enacted, That so much of all acts and 'liarglcpzmiuparts of acts as impose any internal revenue tax on illuminating or ;_’;,g{rpt§gi5_ other mineral oil, and on the product of the distillation, redistillatiou, or ions M to rs. refining of crude petroleum, or of crude oil produced by a single distilla- ;l;¤;;;&ji¤°· *°· tion of coal, shale, peat, asphaltum, or other bituminous substances, together with all provisions relating to returns, assessment, warehousing, and bonding, and all other provisions for determining the quantity of _ mineral oil distilled, for the purposes of securing the payment. of the tax by£*gS3g°i;:· thereon, be, and the same are hereby, repealed; and no tax imposed by ,,0,,,, be cop existing laws'on such oils or products in the hands of the producer or lected.