Page:United States Statutes at Large Volume 12.djvu/475

THIRTY—SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. 445 swear or affirm falsely, every person so offending shall be deemed guilty of perjury, and shall, on conviction thereof, be subject to the like punishment and penalties now provided by the laws of the United States for the crime of perjury. Sec. 33. And be it further enacted That separate accounts shall be Separate ackept at the treasury of all moneys received from internal duties or taxes °?““**’ “’ bg k“l’* in each of the respective States, Territories, and collection districts ; and gacijxgigllg that separate accounts shall be kept of the amount of each species of duty or tax that shall accrue, so as to exhibit, as far as may be, the amount collected from each source of revenue, with the moneys paid to the collectors and deputy collectors, and to the other officers employed in each of the respective States, Territories, and collection districts, an abstract in tabular form of which accounts it shall be the duty of the Secretary of the Treasury, annually, in the month of December, to lay before Congress. Sec. 34. And be it further enacted, That there shall be allowed to the pay ,-,5 (,01. collectors appointed under this act, in full compensation for their services looto¤`o· and that of their deputies in carrying this act into effect, a commission of four per centum upon the first hundred thousand dollars, and two per POW P· 725- centum upon all sums above one hundred thousand dollars; such commissions to be computed upon the amounts by them respectively paid over and accounted for under the instructions of the Treasury Department: Provided, That in no case shall such commissions exceed the sum of ten Maximum, thousand dollars per annum, except as hereinafter provided. And there shall be further allowed to each collector his necessary and reasonable charges for stationery and blank books used in the performance of his Stationery, official duties, which, after being duly examined and certified by the Com- bl¤¤k books, &o· missioner of Internal Revenue, shall be paid out of the treasury: Provided, That the Secretary of the Treasury be authorized to make such further allowance as may be reasonable in cases in which, from the territorial extent of the district, or from the amount of internal duties collected, it may seem just to make such allowance; but the whole compensation shall not exceed ten thousand dollars, except in collection districts embracing more than one congressional district. Sec. 35. And be it further enacted, That when any duty or tax shall Proceedings have been paid by levy and distraint, any person or persons or party who ;';‘“£;`§;“5*g'y‘S may feel aggrieved thereby may apply to the assessor of the district for p§$m,,,,t of mx_ relief; and exhibit such evidence as he, she, or they may have of the wrong done, or supposed to have been done, and after a full investigation the assessor shall report the case, with such parts of the evidence as he may judge material, including also such as may be regarded material by the party aggrieved, to the Commissioner of Internal Revenue, who may, if it shall be made to appear to him that such duty or tax was levied or collected, in whole or in part, wrongfully or unjustly, certify the amount wrongfully and unjustly levied or collected, and the same shall be refunded and paid to the person or persons or party as aforesaid, from any moneys in the treasury not otherwise appropriated, upon the presentation of such certificate to the proper officer thereof Sec. 36. And be it further enacted, That in all cases of distraint and Bmof me of sale of goods, or chattels, for non·payment of taxes provided for in this goods sold for act, the bill of sale of such goods or chattels given by the officer mak- f,’;’;ii§ib,;:"" ing such sale to the purchaser thereof shall be conclusive evidence of the ’ right of the officer to make such sale, and of the correctness of his proceedings in selling the same. Sec. 37. And be it further enacted, That if for any cause, at any time if for any cause after this act goes into operation, the laws of the United States cannot be ;l;;c‘z*e§*‘l:‘;;_§° executed in a State or Territory of the United States, or any part thereof; Stagg, at any or within the District of Columbia, it shall be the duty of the President, fl¤¤o,i¤ is to be . . · · , · put in force as and he is hereby authorized, to proceed to execute the provisions of this Soon as possible act within the limits of such State or Territory, or part thereof, or Dis- thereafter.