Page:United States Statutes at Large Volume 18 Part 1.djvu/684

 6].2 'Prras xxxv.—1NTER.NAL REVENUE.-·—Ch. 2. 13 July, 1866, c. from the Commissioner of Internal Revenue, give notice to each person {gg- “· 9· "· l4· P· liable to pay any taxes stated therein, to be left at his dwelling or usual 2'M,,_,.__ 1867, c_ place of business, or to be sent by mail, stating the amount of such taxes 169, s. 8, v. 14, p. and demanding payment thereof. lf such person does not pay the taxes, 473. within ten days after the service or the sending by mail of such notice, ,32: g‘;°·i,,187zb§· it shall be the duty of the collector or his delputy to collect the said taxes ’’ ‘ ’p‘ ‘ with a penalty of five per centum additiona upon the amount of taxes, and interest at the rate of one per centum a month. Monthlyreturns Sec. 3185. All returns required to be made monthly by any person “{})d°P°t‘g*;)e'“"é‘*» liable to tax shall be made on or before the tenth day of each month, gnfaheu my 3,51 and the tax assessed or due thereon shall be returned by the Commisable.sioner of Internal Revenue to the collector on or before the last day of ; each month. All returns for which no provision is otherwise made shall 184, ,_ u,'V_14,’pQ be made on or before the tenth day of the month succeeding the time 150. when the tax is due and liable to he assessed, and the tax thereon shall 2 Mm-, }867l 0- be returned as herein provided for monthly returns, and shall be due 1%* “‘ 8* " 14* P' and payable on or before the last day of the month in which the assess- 24 pm, [S12, ment is so made. When the said tax is not id on or before the last 13, ss. 1,2,v. 17, pp. day of the month, as aforesaid, the collector silgll add a penalty of five 401,402. per centum, together with interest at the rate of one per centum per month, upon such tax from the time the same became due; but no interest for a fraction of a month shall be demanded: Promded, That notice of the time when such tax becomes due and payable is given in such manner as may be prescribed by the Commissioner of Internal Revenue. It shall then be the duty of the collector, in case of the non-payment of said tax on or before the last day of the month, as aforesaid, to demand payment thereof, with five per centum added thereto, and interest at the rate of one (per centum per month, as aforesaid, in the manner prescribed by law; an if said tax, penalty, and interest, are not paid within ten days after such demand, it shall be lawful for the collector or his deputy to make distraint therefor, as provided by law. Lien for taxes. Sec. 3186. If any person liable to pay any tax neglects or refuses to ppythe same after demand, the amount shall be alien in favor of the 1144, S. 9,,v.14,,p. nited States from the time it was due until paid, with the interest, 107. penaltiqp, anld costs that malygpccrue in addigion thereto, upon all proper an rig ts to propert onging to suc rson. Taxes collectible  3187. lf any persofi liable to pay any tapses ne lects or refuses to by distraint pay the same within ten days after notice and demami it shall be lawful 13 July_ 1866, {_ for the collector or his deputéy to collect the said taxes, with five per 184, s. 9, v. 14, pp. centum additional thereto, an interest as aforesaid, by distraint and 106,107.1%- sale, in the manner hereafter provided, of the oods, chattels, or effects, wg §"§·*vl8fZ· S: including stocks, securities, and evidences of cfebt, of the person delin· 4733 ’quent as aforesaid: Preceded, That there shall be exem t from distraint and sale, if belonging to the head of a family, the schoolybooks and wearing apparel necessary for such family; also arms for rsonal use, one cow, two hogs, five sheep and the wool thereof, providgfi the aggregate market-value of said sheep shall not exceed fifty dollars; the necessary food for such cow, hogs, and sheep, for a eriod not exceeding thirty days; fuel to an amount not greater in value tlhan twenty-tive dollars; provisions to an amount not greater than fifty dollars; household furniture kept for use to an amount not greater than three hundred dollars; and the books, tools. or implements, of a trade or profession, to an amount not greater than one hundred dollars shall also be exem t; and the officer making the distraint shall summon three disinterested householders of the vicimpy, whodshall gppraése and set apart to the owner the amount of _ property erem ec ar to e exem t. d_£_*£°t°f l°VY“'•S Sec. 3188. In such case of neglect? or refusal, the collector may levy, L;;, or by warrant may authorize a deputy collector to levy, upon all property 13 July, 1866, c- and rights to property, except such as are exem t by the preceding section, lg °· 9» V- 1‘*> P· belonging to suc person, or on which the said lieuexists, for the payment ' of the sum due as aforesaid, with interest and penalty for non·payment, and also of such further sum as shall be sumcient for the fees, costs, and expenses of such levy.