for any internal duties or licenses collected by them, with the costs and expenses of suit, and all damages and costs recovered against assessors, assistant assessors, collectors, deputy collectors, and inspectors, in any suit which shall be brought against them or any of them by reason of anything that shall or may be done in the due performance of their official duties, and also compromise such suits and all others relating to internal revenue. And all judgments and moneys recovered or received for taxes, costs, forfeitures, and penalties shall be paid to the collector as internal duties are required to be paid; and all sums of money which the commissioner is authorized to pay by virtue of this section shall be paid by drafts drawn on collectors of internal revenue.
Bill of sale of chattels sold by distraint, &c., to be evidence of what. Sec. 45. And be it further enacted, That in all cases of distraint and sale of goods or chattels for non-payment of taxes, duties, or licenses, as provided for, the bill of sale of such goods or chattels given by the officer making such sale, to the purchases thereof, shall be prima facie evidence of the right of the officer to make such sale, and conclusive evidence of the regularity of his proceedings in selling the same.
Proceedings in states where laws cannot now be executed. Sec. 46. And be it further enacted, That if, for any cause, at any time after this act goes into operation, the laws of the United States cannot be executed in a state or territory of the United States, or any part thereof, or within the District of Columbia, it shall be the duty of the President, and he is hereby authorized, to proceed to execute the provisions of this act within the limits of such state or territory, or part thereof, or District of Columbia, so soon as the authority of the United States therein shall be reestablished, and to collect the taxes, duties, and licenses, in such states and territories under the regulations prescribed in this act, so far as applicable; and where not applicable, the assessment and levy shall be made, and the time and manner of collection regulated, by the instructions and directions of the commissioner of internal revenue, under the direction of the Secretary of the Treasury.
Sec. 47. And be it further enacted, That the officers who may be appointed under this act, except within those districts within any state or territory which have been or may be otherwise especially provided for by law, shall be, and hereby are, authorized,Officers under this act to collect direct tax. in all cases where the payment of such tax shall not have been assumed by the state, to perform all the duties relating to or regarding the assessment and collection of any direct tax imposed, or which may be imposed by law.
Certain goods, &c., designed to be sold, &c., in fraud of the revenue, to be forfeited, &c.
Sec. 48. And be it further enacted, That all goods, wares, merchandise, articles or objects on which duties are imposed by the provisions of law, which shall be found in the possession or custody, or within the control, of any person or persons, for the purpose of being sold or removed by such person or persons in fraud of the internal revenue laws, or with design to avoid payment of said duties, may be seized by any collector or deputy collector, who shall have reason to believe that the same are possessed, had, or held for the purpose or design aforesaid, and the same shall be forfeited to the United States; and also all articles of raw materials found in the possession of any person or persons intending to manufacture the same for the purpose of being sold by them in fraud of said laws, or with design to evade the payment of said duties, and also all tools, implements, instruments, and personal property whatsoever, in the place or building, or within any yard or enclosure where such articles on which duties are imposed, as aforesaid, and intended to be used by them in the fraudulent manufacture of such raw materials, shall be found, may also be seized by any collector or deputy collector, as aforesaid; and the same shall be forfeited as aforesaid;Forfeiture, how enforced. and the proceedings to enforce said forfeiture shall be in the nature of a proceeding in rem in the circuit or district court of the United States for the district where such seizure is made, or in any other court of competent jurisdiction. And any person who shall have in his custody or possession any such goods, wares, merchandise, articles or
