the deed. To do this, he must pay the purchaser the amount paid by him, with twenty per cent interest; or, if the purchaser cannot be found in the county where the land is situated, to the collector, for the use of the purchaser, his heirs, or assigns. (§ 21.)

The claim of the Government to lands sold for unpaid taxes is held to attach at the time of seizure thereof.

When any lands are redeemed, an entry of the fact is to be made upon the collector's record, and such entry is evidence of the redemption. (§ 21.)

ARTICLE 8.-RETURNS BY COLLECTORS.

At the expiration of each month the collectors transmit to the commissioner of internal revenue a statement of the moneys they may have collected within the month, and pay the same over then, or at such times and places as the commissioner may require. The collectors are to render accounts whenever the treasury department may require it, and at least within six months after receiving the collection lists. (§ 23.)

It is intended in this abstract that the gross totals of the entire district shall be entered under each specific head, on one line only, and that this blank-book form shall be returned to the office monthly. (Com'r Boutw., N. Y. Trans., Nov. 8, '62.)

The collector is charged with the whole amount by him receipted, and credited with amount sent to other collectors, and taxes of absconding and insolvent persons, and with the amount of property purchased for the Government. (§ 24.)

On the failure of a collector either to collect or to render his account, or to pay over as required, it is the duty of the first controller of the treasury to report the delinquency to the solicitor of the treasury, who must thereupon issue a warrant of distress against the delinquent collector and his sureties, therein expressing the amount with which the collector is chargeable, and the sums, if any, which have been paid.

The marshal to whom the warrant is issued, proceeds to collect the sum by the distress and sale of the personal property of the collector, giving at least five days' notice of the sale; and in case the property is not sufficient to satisfy the warrant, proceeds to collect the amount from the personal property of the sureties. For want of personal property be

longing either to the collector or his sureties, their real property is to be resorted to. (§ 25.)

The manner of sale in such cases, form of deed, and disposition of surplus, are prescribed in section 25.

ARTICLE 9.-ACCOUNTS IN TREASURY DEPARTMENT.

Separate accounts are kept at the treasury department of all moneys received from internal duties and taxes in each State, Territory, and collection district. Separate accounts are also kept of the amount of each species of duty or tax accruing to the revenue, so as to exhibit, as far as may be, the amount collected from each source of revenue, and the moneys paid to the officers under the law in each of the States, Territories, and collection districts.

An abstract of these accounts, in tabular form, is to be laid before congress annually, in the month of December, by the secretary of the treasury. (§ 33.)

For the provisions of the amendatory act, relating to the accounts of the commissioner of internal revenue, consult the act (§ 18), in the Appendix, p. 214.

CHAPTER IV.

ALLOWANCE AND DRAWBACK.

When any duty has been paid on an article, except raw or unmanufactured cotton, and the article is exported, an allowance or drawback of duty may be had. To obtain this, satisfactory evidence must be furnished the commissioner that the duty, as claimed, has been paid. The drawback allowed must not be more than the duty paid, nor less than $20. (§ 116.)

By this provision is meant, that each shipment must amount to the sum of $20, and not the aggregate of a number of shipments. A shipment may be made up of different goods, but if they were shipped in a particular vessel, sailing from the same port at the same time, they constitute one shipment; and if the internal-revenue tax thereon amounted to $20, the parties are entitled to claim drawback therefor. (Com'r Boutw., N. Y. Trans., Feb. 19, '63.)

Section 47 refers to the removal, for exportation, of spirits or oil on which the tax has not been paid; and section 116 refers to the transportation of spirits or oil on which the tax has been paid. In the latter case only is there a claim for drawback or allowance of the amount of tax paid. Any quantity of spirits or oil may be exported, and the drawback claimed, when duty to the amount of $20 or more has been paid. (Com'r Boutw., id., Nov. 14, '62.)

The following is the evidence to be given to the commissioner of internal revenue when a claim for drawback has been made:

First. The certificate of the collector of internal revenue that the internal revenue tax has been paid, which certificate must, when possible, particularly describe the goods, by their marks or otherwise, their quantity, the rate of tax, whether specific or ad valorem, the amount of duty imposed, and the name of the manufacturer or producer who paid the same.

Second. The certificate of the collector, or other competent officer of the customs, to the effect that the goods, upon which the drawback is claimed, have been exported, and the name of the exporter, the vessel, the port, and date of shipment.

Third. The affidavit of the party making the claim, or other competent person, setting forth that the goods, upon which the claim for drawback is made are the identical goods upon which the internal revenue tax has been paid, as certified by the collector of internal revenue; that the said goods have been exported at the time and in the manner stated by the collector of the customs, and also the amount of the drawback claimed, and that the party making the claim is justly entitled thereto.

This affidavit must be executed before a notary public or magistrate having a seal; or if executed before a justice of the peace, there must be a certificate from a proper officer that such person is duly authorized to administer oaths. (Com'r Boutw., Decis. No. 64.)

By the amendatory act of December 25, 1862, collectors and their deputies, assessors and their assistants, are empowered to administer required oaths. (See the act in Appendix, p. 299.)

Bureau in charge of exports for the benefit of drawback.— The evidence of exportation, to entitle to benefit of drawback, required by the amendatory act, is the same as required to entitle the exporter to benefit of drawback under the acts relating to drawbacks of duties on imports. The bureau in charge of exports for the benefit of drawback under those acts

at the port of New York, and at such other ports as the secretary may designate, are to have charge of claims for drawback under the excise law.

"The head of such bureau shall be invested with the authority and receive the emoluments of a deputy collector of customs; and the said bureau shall, under the direction of the collector of the customs, embrace the supervision of all exports entitled to remission of duties, or to drawback of duties paid, under the acts above mentioned; the ascertaining and certifying such duties; the taking and cancelation of required bonds; the charge of all export entry papers for benefit of drawback and officers' return thereon, and of certificates in proof of the landing of such exports abroad; provided, that nothing herein contained shall be construed to change or modify the existing mode of paying the drawback and debentures allowed by the laws before referred to." (§ 35, p. 296.)

By the amendatory act of March 3, 1863, the commissioner is authorized to remit and pay back all duties erroneously or illegally collected, and to satisfy all judgments against collectors or deputies.

Certificates of drawback for goods exported, issued in pursuance of this act, may be received by the collector or his deputy in payment of duties under this act; and the secretary of the treasury may make such regulations with regard to the form of said certificates and the issuing thereof as may be necessary.

Additional drawback on cotton goods.-In computing the allowance or drawback upon articles manufactured exclusively of cotton, when exported, in addition to the three per cent duty paid on such articles, a drawback of five mills per pound may be allowed upon such articles, where the duty imposed upon the cotton used in the manufacture thereof has been previously paid; the amount of said allowance to be ascertained in such manner as may be prescribed by the commissioner of internal revenue, under the direction of the secretary of the treasury. (§ 116.)

Drawback on cordials.-By the amendatory act of March 3, 1863 (see Appendix), an allowance or drawback is allowed on cordials and other liquors, manufactured in whole or in part from domestic distilled spirits on which a duty shall have been paid, equal in amount to the duty paid on such spirits when exported, with such deduction as the secretary of the

treasury may think reasonable, not exceeding five per cent of the amount of duty so paid. The allowance can be allowed, however, only when the value of the spirits used in such manufacture exceeds one half the whole value of the manufactured article.

Penalty. Any person fraudulently claiming an allowance or drawback on goods on which no duty shall have been paid, or fraudulently claiming any greater allowance or drawback than the duty actually paid, forfeits triple the amount fraudulently claimed or sought to be obtained, or the sum of $500, at the election of the secretary of the treasury, to be recovered. as in other cases of forfeiture. (§ 117.)

CHAPTER V.

MISCELLANEOUS PROVISIONS.

ARTICLE 1. When the act takes effect.

2.

Particular States and Territories.

ARTICLE 1.-WHEN THE ACT TAKES EFFECT.

The act took effect September 1, 1862. It was originally intended that it should go into operation on the 1st day of August; but, by joint resolution, the secretary of the treasury was authorized to postpone it, which he did.

But, as the commissioner decides, the joint resolution under which the secretary acted in postponing the practical operations of the law to September 1st, applies only to those parts of the law requiring particular things to be done on the 1st of July or August; providing that such matters and things may be done on any other day, not later than the first day of October. (Com'r Boutw., N. Y. Trans., Oct. 29, '62.)

ARTICLE 2.-PARTICULAR STATES AND TERRITORIES.

Taxes due from persons residing in insurrectionary States are to be collected as soon as the authority of the Federal Government is re-established therein, with interest at six per cent thereon from the time the tax became due. (§ 37.)

By the late amendment, assessors and collectors are dis