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(ACT of December 23d, 1817.) have accrued, and on the day aforesaid remain out-standing, and for the payment of drawbacks or allowances on the exportation of any of the said spirits or sugars legally entitled thereto, provided the exportation be effected previous to the first day of January, one thousand eight hundred and nineteen, and for the recovery and distribution of fines, penalties and forfeitures, and the remission thereof, which shall have been incurred before and on the said thirty-first day of December, the provisions of the aforesaid act shall remain in full force and virtue.
2. Sec. n. the offices of the collectors of the internal duties and direct tax, shall continue in each collection district, respectively, until the collection of the duties above mentioned, and cf the direct tax, shall have been completed in such district, and no longer, unless sooner discontinued by the president of the United States, who shall be, and hereby is empowered, whenever the collection of the said duties and tax shall have been so far completed in any district as to render, in his opinion, that measure expedient, to discontinue any of the said collectors, and to unite, into one collection district, any two or more collection districts, lying and being in the same state; in which case, the collectors thereafter employed in the collection of the said duties and tax in such state or district, shall be appointed and removeable by the president alone; and for the promoting of the collection of any of the above-mentioned duties or tax, which may be outstanding, after the said thirty-first day of December, the president of the United States shall be, and he hereby is, empowered, at any time thereafter, to make such allowance as he may think proper, in addition to the commissions now allowed by law, to any of the collectors of the said duties and tax, and the same from time to time to vary: Provided, That the whole of such additional allowances shall not, in the aggregate, exceed five per centum of the amount of the duties and tax paid into the treasury after that day; and that the extraordinary allowances authorised by the second and fourth sections of the act passed March third, one thousand eight hundred and fifteen, entitled “ An act to tax the compensation, and increase the responsibility, of the collectors of the direct tax and internal duties, and for other purposes connected with the collec. tion thereof,” shall, after the said thirty-first day of December, cease; and the office of commissioner of the revenue shall cease, and be discontinued, whenever the collection of the duties and tax above mentioned, shall be completed, unless sooner discontinued by the president of the United States, who shall be, and hereby is, empowered, whenever the collection of the said duties and tax shall have been so far completed, as, in his opinion, to render that measure expedient, to discontinue the said office; in which case the immediate superintendence of the collection of such parts of the said duties and taxes as may then remain outstanding, shall be placed in such officer of the treasury department as the secretary, for the time being, may designate: Provided, (ACT of December 23d, 1817.) however, that all bonds, notes or other instruments, which have been charged with the payment of a duty, and which shall, at any time prior to the said thirty-first day of December, have been written or printed upon vellum, parchment, or paper, not stamped or marked according to law, or upon vellum, parchment, or paper, not stamped or marked at a lower rate of duty than is by law required for such bond, note, or other instrument, may be presented to any collector of the internal revenue, or collector of the customs within the state; and where there [is] no such collector, to the marshal of the district, whose duty it shall be, upon the payment of the duly with which such instrument was chargeable, together with the additional sum of ten dollars; for which duty and additional sum, the said collector or marshal shall be accountable to the treasury of the United States; to endorse upon some part of such instrument his receipt for the same; and thereupon the said bond, note, or other instrument, shall be, to all intents and purposes, as valid and available to the person holding the same, as if it had been, or were stamped, or marked, as by law required; any thing in any act to the contrary notwithstanding.
3. Sec. 111. All persons who shall obtain, or who shall have obtained, licenses for stills or boilers, or for selling by retail; or certificates for carriages extending beyond the said thirty-first of December, shall be allowed a deduction from the duties paid or secured by them, proportionate to the part of their term which may remain unexpired on the said thirty-first of December and the several banks or bankers which may have agreed to make the annual composition of one and a half per centum on their dividends, in lieu of the stamp duty on the notes issued by thein, shall pay only at the rate of one and a half per annum on such dividends for the portion of a year that shall remain from the time of the last annual payment to the said thirty-first of December, to be estimated upon the dividends that have been or shall be declared and made by such bank or bankers respectively, within a year from the time of such last annual payment; and in all cases in which payments shall have been made, or duties secured, for a term extending beyond the said thirty first of December, on account of any certificates for the use of a carriage, or license to distil or retail, so much of the sums so paid or secured as shall be proportioned to the part of the term which may remain unexpired, shall be refunded or remitted; Provided, That all duties on sales at auction effected, and on refined sugar removed, previously to the first day of January, one thousand eight hundred and eighteen, shall be paid in the same manner as if this act had not been passed.
4. Sec. iv. All persons who shall, on or after the said thirty-first day of December, have any blank vellum, parchment or paper, which has been stamped, and on which a duty has been paid to the use of government, shall be entitled to receive from the Col. lector of the district to whom it may be delivered, or from such
(ACT of April 20th, 1818.) other revenue officer in the respective states or districts as may be designated for that purpose by the secretary of the treasury, the value of the said stamps, after deducting, in all cases, seven and a half per centum, and the said officers are hereby authorised to pay the same: Provided, the said blank vellum, parchment or paper, be presented within four months after the said thirty-first of December.
5. Sec. v. On all sums that may be refunded in virtue of this act, as well as all sums received after the thirty-first day of December aforesaid, and before notice of this act, the collectors shall be allowed a commission of six per centum, to be charged by them in settling their accounts with the treasury department.
Sec, vi. In case a collector shall not have in his hands a sufficient sum out of which to refund the sums authorised to be refunded by this act, or to defray the expenses incident to the col. lection of the outstanding duties and direct tax, such repayments and expenses shall be made and defrayed out of any money in the treasury not otherwise appropriated.
6. Sec. vii. If, on the settlement of the accounts of any col. lector relative to the direct tax and internal duties, balances shall be found due to and from him on the different accounts, they may be adjusted, so as to ascertain the final balances, and if this be in favour of the collector, it shall be paid out of any money in the treasury not otherwise appropriated.
ACT of April 20, 1818. Pamphlet edit. 118. An act supplementary to the several acts relative to direct taxes and internal
duties. 7. Sec. 1. The secretary of the treasury shall be, and he is hereby, authorised to cause any omissions or defects in the assessment of the direct tax, laid in the years one thousand eight hundred and fifteen, and one thousand eight hundred and sixteen, in the fifth collection district of Virginia, to be supplied or corrected by the principal assessor for the said district, in such manner as the said secretary shall see fit: Provided, That the said corrections be made, as nearly as may be, under existing circumstances, in conformity with the principles applicable to other collection districts, and that the same, so far as they regard the tax laid in the year one thousand eight hundred and fifteen, shall have reference to the day prescribed by the act of January ninth, one thousand eight hundred and fifteen, and so far as they regard the tax laid in the year one thousand eight hundred and sixteen, shall have reference to the first day of June, one thousand eight hundred and sixteen: And Provided, That previous to making such corrections, the said principal assessor shall attend at the court house of each county within his district, for at least three days, for the purpose of hearing appeals, of which attendance he shall give thirty days notice, either by hand bills posted up, or in a newspaper printed in each county. The time at which the taxes, for (ACT of April 20th, 1818.) the said years, shall become due, shall be that on which the tax lists shall be delivered to and receipted for by the collector. And to defray the expenses of making said corrections, there is hereby appropriated a sum not exceeding five thousand dollars, to be paid out of any monies not otherwise appropriated.
8. Sec. 111. In cases of the sale of property for direct taxes, laid in the years one thousand eight hundred and thirteen, one thousand eight hundred and fifteen, and one thousand eight hundred and sixteen, belonging to infants, persons of insane mind, married women, or persons beyond sea, its redemption shall be effected at any time within two years after the removal of such disability, or the return to the United States, on paying to the collector of the district, or other officer of the United States on whom his duties may be devolved, as the case may be, the amount paid by the purchaser, together with ten per centum per annum thereon, and on paying to the purchaser of the land a compensation for all improvements he may have made on the premises subsequent to his purchase, the value of which improvements to be ascertained by three or more neighbouring freeholders, to be appointed by the clerk of the district court, who, on actual view of the premises, shall assess the value of such improvements on their oath, and make a return of such valuation to the clerk aforesaid, immediately. And the clerk of the court shall receive such compensation for his services herein, to be paid by, and received from, the parties, like costs of suits, as the judge of the district court shall, in that respect, tax and allow.
9. Sec. 4. The time allowed for the redemption of lands which have been or may be sold for the payment of taxes, under the act passed the second day of August, one thousand eight hundred and thirteen, entitled “ An act to lay and collect a direct tax within the United States,” and purchased on behalf of the United States, be extended three years beyond the time heretofore allowed: Provided, That such extension of time shall not be beyond the first of June, one thousand eight hundred and twenty, and that on such redemption interest be paid, at the rate of twenty per centuin on the tax, and additions of twenty per centum chargeable thereon; and the right to redeem shall enure as well to persons holding an equitable or reversionary interest in lands so purchased on behalf of the United States, as to the original owners thereof. (See title LANDS,-general laws 26, ante page, 443.]
10. Sec. v. The president of the United States is authorised, whenever he shall consider it expedient, to abolish all the existing offices of collectors of the direct tax and internal duties, in any state or territory, whereupon the duties remaining to be performed, shall be devolved upon such officer of the United States, within such state or territory, as the president may designate. And whenever, in virtue of this authority, or of that conferred by the act of December twenty-third, one thousand eight hundred and seventeen, entitled “An act to abolish the internal duties,” the (ACT of April 20th, 1818.) office of any collector shall be abolished, or its duties transferred to any other collector, or officer of the United States, it shall be the duty of such collector or officer, to make deeds for land sold for direct taxes, in the same manner and for the same fees as are provided by law in cases where no such transfer of duties has ta. ken place. And such collector or officer shall give bond for the performance of his duties, in such sum as the secretary of the treasury shall prescribe, and shall receive like compensation with that allowed to the present collectors of direct tax and internal duties. In all cases previous to the making a deed, there shall be delivered to, and filed by the collector, or other officer authorised to make the same, the receipt for the purchase money paid for the real property sold for any tax, At the expiration of three months after the time allowed for the redemption of property sold for taxes, the collectors or other officers aforesaid, in each state, except the designated collectors, shall make out and lodge with the clerk of the district court distinct statements of the property then unredeemed, sold to individuals, and of the like property purchased in behalf of the United States; which statements shall designate the names of the persons taxed, where resident, the amount of the tax and additions, the description, situation, and quantity of the property sold for taxes, the name of the owner or presumed owner, when sold, the name of the purchaser, and the amount paid by the purchaser; and the said collectors or other officers, shall likewise pay over to the said clerk, the monies received for the purchasers and in their hands, for which statements and monies the clerk shall give them a receipt. The said clerk shall thenceforth have exclusive authority to grant deeds, and to perform all the other duties previously performed by the collector, or other officer aforesaid, in regard to the direct tax: Provided, That one half of the compensation made therefor be for the use of the clerk, and the other half for that of the collector, any law to the contrary notwithstanding. And the same course shall be pursued, in regard to the respective designated collectors, whenever their offices shall be abolished by the president of the United States, in which case the right of redemption that may still remain shall be elfected through the said ci-rks. The clerks of the district courts shall on the first of January, in each year, render to the secretary of the treasury distinct statements of their proceedings, in such form as shall be prescribed by him, and shall pay over the monies received by them for the use of the United States.
11. Sec. vi. An abatement from the amounts of the bonds given for internal duties, at the rate of eight per centum per annum, shall be made on the payment thereof, previous to their becoming due.
12. Sec. vi. In all cases in which deeds for property sold for the direct tax imposed in the year one thousand seven hundred and ninety-eight, shall not have been made, or in which defective deeds have been made, deeds may and shall be granted therefor