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duties which the assessor has been obliged to assess on account of neglect or refusal to return the list as required, five per centum must be added, and collected by distraint if necessary. But when the lists are properly returned, and there is default in payment, the delinquent may be distrained without further notice.

In case of neglect or refusal to pay the duties on manufactures (section 69), demand will be made, within the last ten days of each month, on the person, or by leaving a written demand at the house, &c. (section 69). And if not paid within ten days after demand, the amount of such duties is to be levied upon the real and personal property of any such delinquent manufacturer (section 69); and such duties, and the expenses of levy, are a lien in favor of the United States upon the real and personal property of such person from the day prescribed for payment, to be enforced by distraint, as hereinafter directed.

Also, under section 70, in case the duties ori manufactures are not paid after ten days' demand, as above stated, “the goods, wares, and merchandise manufactured and unsold by such manufacturer,” are forfeited to the United States; and, after forfeiture is declared, may be sold, disposed of, or turned over to the use of the Government.

All such forfeited articles must be sold at public auction, unless the collector is of opinion that they will be of use to the Government, in which case the facts should be reported to the commissioner, and further instructions awaited.

Section 72 provides that proceedings may be taken in the cases therein specified, either under section 70 or section 19.

The duties on dividends (sections 81, 82) are payable directly to the office of internal revenue.

The duties on advertisements (section 88) are payable to the collector quarterly. If unpaid for more than thirty days after they are payable, add five per centum to the amount, and distrain under section 19.

The duties on incomes (section 92) are payable annually. If unpaid for thirty days after due, and for ten days after demand thereof made after the expiration of said thirty days, five per centum is to be added, and the property may be distrained on warrant from the commissioner.

The duties on legacies, &c. (section 112), if not paid when due, may be collected by distraint, under the general provisions, whenever default is made.

The duties on liquors must be collected, in case of default, as directed in sections 46 and 55.

In case a distiller or brewer neglects to keep books and make returns as required in section 54, the collector will proceed to seize the distillery or brewery, within thirty days after the cause for seizure may have occurred, and enforce the forfeiture by a proceeding in rem, as directed in said section. This inust be specially noted, as there is no provision authorizing the duties to be assessed on distillers and brewers, as in the case of manufacturers, and the above proceeding is the only one provided in such cases of default or neglect.

Collectors may give notice that they will receive taxes in person at several different places, at different times, in each county, or by themselves and deputies at different places at the same time.

I. Annual lists. With regard to all persons named in the annual lists who shall neglect to pay, according to the notice of time and place given by public advertisement and four posted notifications (sec. 19), it is the duty of the collector, within twenty days after such neglect, to make a demand personally, or at the dwelling or usual place of business of such persons, resident or named as resident in his division, for payment of said duties or taxes, with ten per centum additional upon the amount; and, in the case of corporations, demand will be made at the office of the treasurer, and a notice served upon him or upon the president of such corporation.

The ten per centum penalty, prescribed in section 19, attaches only to the lists of which notice is given by advertisement and four posted notifications; none but annual lists are required to be advertised in that manner; and no extra per centum is to be added to monthly, quarterly, or other lists, except as specially provided in sections 46, 55, 80, 88, and 92. The penalty must be added when incurred.

In case the annual duties, advertised as above mentioned, shall not be paid within ten days from and after the personal demand therefor aforesaid, the collector shall proceed to collect said duties or taxes, with ten per centum additional, as aforesaid, by distraint, as hereinafter directed

II. Monthly and other lists. As to monthly lists, containing taxes or duties on manufactures (sections 69 and 72), on auction sales (section 76), on slaughtered cattle, &c. (section 79), and on receipts of railroads, &c., for transportation, &c. (section 80), the collector or his deputy is to make collection of the assessment of the preceding month, between the twentieth and last days of the month in which the list is received for collection, and each collector will then forth with make out and return to the commissioner a detailed list, on Form 22), according to instructions in Series 1, No. 2.

Under sections 76, 79, and 80, the duties are required to be paid to the collector at the time of rendering the monthly list. If they are not then paid, the persons owing the same are liable to distraint without further notice. And they also immediately incur the pepalties severally prescribed in those sections, which may be sued for under section 31.

Yet, under the instructions above alluded to (Series 1, No. 2), ten days are allowed, after the lists are received, for the payment of the monthly taxes, as in the case of manufactures. But if the duties are not paid within the ten days, distraint may be made without further notice or demand.

In the case of the tax on receipts of railroads, &c. (section 80), if there is neglect or refusal to pay, within five days after demand, the duties which the assessor has been obliged to assess on account of neglect or refusal to return the list as required, five per centum must be added, and collected by distraint if necessary. But when the lists are properly returned, and there is default in payment, the delinquent may be distrained without further notice.

In case of neglect or refusal to pay the duties on manufactures (section 69), demand will be made, within the last ten days of each month, on the person, or by leaving a written demand at the house, &c. (section 69). And if not paid within ten days after demand, the amount of such duties is to be levied upon the real and personal pro. perty of any such delinquent manufacturer (section 69); and such duties, and the expenses of levy, are a lien in favor of the United States upon the real and personal property of such person from the day prescribed for payment, to be enforced by distraint, as hereinafter directed

Also, under section 70, in case the duties on manufactures are not paid after ten days' demand, as above stated, “the goods, wares, and merchandise manufactured and unsold by such manufacturer,” are forfeited to the United States; and, after forfeiture is declared, may be sold, disposed of, or turned over to the use of the Government.

All such forfeited articles must be sold at public auction, unless the collector is of opinion that they will be of use to the Government, in which case the facts should be reported to the commissioner, and further instructions awaited.

Section 72 provides that proceedings may be taken in the cases therein specified, either under section 70 or section 19.

The duties on dividends (sections 81, 82) are payable directly to the office of internal revenue.

The duties on advertisements (section 88) are payable to the collector quarterly. If unpaid for more than thirty days after they are payable, add five per centum to the amount, and distrain under section 19.

The duties on incomes (section 92) are payable annually. If unpaid for thirty days after due, and for ten days after demand thereof made after the expiration of said thirty days, five per centum is to be added, and the property may be distrained on warrant from the commissioner.

The duties on legacies, &c. (section 112), if not paid when due, may be collected by distraint, under the general provisions, whenever default is made

The duties on liquors must be collected, in case of default, as directed in sections 46 and 55.

In case a distiller or brewer neglects to keep books and make returns as required in section 54, the collector will proceed to seize the distillery or brewery, within thirty days after the cause for seizure may have occurred, and enforce the forfeiture by a proceeding in rem, as directed in said section. This inust be specially noted, as there is no provision authorizing the duties to be assessed on distillers and brewers, as in the case of manufacturers, and the above proceeding is the only one provided in such cases of default or neglect.

Distraint. Distraint under section 19, if made by the collector himself, is done by taking into possession and keeping the goods and chattels of the delinquent without further legal process, no writ or execution from a magistrate being necessary. If made by the deputy collector, he may act under a warrant from the collector, a forin for which has been prepared by this office. In either case, an account of the goods or chattels which may be distrained must be made, and a copy left with the owner, and further proceedings taken as directed in sections 19 and 20.

If goods, chattels, or effects, sufficient to satisfy the duties aforesaid, shall not be found, the same may be collected by seizure and sale of real estate, under the provisions of section 21.

Suits and Prosecutions for Licenses. When the duty imposed for license has already been included in the annual list, and returned with it, the regular course must be pursued, as specified in section 19.

But if the duty has not been so included, then, under sections 14 and 16, the list for the license must be made out and delivered by the assessor to the collector “from time to time as it becomes due," or the liability to take license becomes known, and thereupon the collector shall make out a license, and shall personally, or by his deputy, tender the same to the person liable thereto; and if such person does not immediately pay the duty imposed for such license, the amount thereof may be collected by distraint, as provided in section 19.

Also, persons who refuse to pay for license, as required in section 58, and continue to do a business requiring license after payment has been demanded, thereby become immediately liable, by section 59, to prosecution for three times the duty imposed for license, in any court of competent jurisdiction, as provided in section 31. This course may be pursued, whenever thought advisable by collectors, in such cases of delinquency. As a general rule, violations of the law should not be allowed with impunity,

In the case of peddlers, showmen, and other transient persons who willfully continue their business without license, and who are likely to pass beyond the jurisdiction of a collector before notice can be given to him by the assessor, there seems to be nothing to prevent assessors or their assistants, or other persons having knowledge of the fact whereby the penalty is incurred, from commencing suit against such transient persons in the name of the United States or of the collector of the district. . If the suit or prosecution is contested, notice should be given to the collector or his deputy to attend at the trial. On recovery and payment of the penalty into court, the col. lector or his deputy must of course receipt for the moiety coming to the United States. After the commencement of suit, it would not be safe nor just to quash proceedings, except by the payment of the penalty and costs, unless the informing party consent thereto; and, in that case, the money coming to the United States should be paid into court, and held subject to the order of the collector.

When an assessment for license has been made upon neglect or

refusal to give the list or make the application within the time required, and the assessment is returned in the annual list, the fifty per centum penalty prescribed in section 11 must be added, and cannot be remitted either by the assessor or collector.

Notice to Assessors in regard to Penalties. In all cases where assessors add a penalty to the amount of tax assessed, the amount of such penalty must be entered in a separate column, under an appropriate heading, in the monthly abstract.

Fees for Levying, dc. The commissioner prescribes that the fees for summons, levying, advertising, and other expenses of distraint or forfeiture shall be the same as those allowed by the laws of the United States to United States marshals for similar services, or for similar work. (Com'r Boutw., Reg. No. 3, Series 1.).

• The ASSESSMENT, page 13. When an affidavit annexed io a return is made by an agent, the principal of the agent must swear that the person making the affidavit is bis agent, and that the statements are true according to his best k nowledge and belief. When an affidavit is made by a member of a

firm or company, he must swear that he is a member of such firm or Company. The official character of the officer who administers the oath must be established, either by his official seal or by the certificate of the proper authority. When a claim is thus prepared it must be sent to the commissioner of internal revenue, and, if it is found correct, a draft will be drawn on the collector who received the tax in favor of the claimant for the amount that may be allowed.

Page 14. The amendatory act of March 3 will not relieve parties from pay. ment of taxes previously assessed, or from liability to assessment in all cases where such liability existed at the time of the passage of the act of March 3. (Decis. No: 82.)

Page 16. Where a tax has been erroneously assessed, and the list transmitted to the collector and to this office, the tax not having been paid, the assessor may certify to the collector the fact of such erroneous assessment, and the party so assessed may be relieved therefrom. The collector will hold such certificate as his voucher, and transmit the same to this office with his quarterly account. (Con’r Boutw., Decis. No. 67.)

Decision No. 67 is hereby revoked, and hereafter all taxes must be collected as returned by the assessors. Claims for taxes improperly paid under the excise law must be made to the commissioner of internal revenue through the collectors of the respective districts, supported by the affidavits of the claimants and the certificates of the assessor under whose direction the taxes were assessed. First, the

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