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Proceedings for seizure and sale of real estate for tax
--notice to owner.
- manner of sale.
- purchases for United States.
chases for United
States from the time when the assessment-list was received by the collector, except when otherwise provided, until paid, with the interest, penalties, and costs that may accrue in addition thereto, upon all property and rights to property belonging to such person."
[R. S., § 3197.] That section thirty-one hundred and ninety-seven of the Revised Statutes be amended by striking out all after the said number and substituting therefor the following:
"The officer making the seizure mentioned in the preceding section shall give notice to the person whose estate it is proposed to sell by giv. ing him in hand, or leaving at his last or usual place of abode, if he has any such within the collection-district where said estate is situated, a notice, in writing, stating what particular estate is to be sold, describing the same with reasonable certainty, and the time when and place where said officer proposes to sell the same; which time shall not be less than twenty nor more than forty days from the time of giving said notice.
The said officer shall also cause a notification to the same effect to be published in some newspaper within the county where such seizure is made, if any such there be, and shall also cause a like notice to be posted at the post-office nearest to the estate seized, and in two other public places within the county; and the place of said sale shall not be more than five miles distant from the estate seized, except by special order of the Commissioner of Internal Revenue.
At the time and place appointed, the officer making such seizure shall proceed to sell the said estate at public auction, offering the same at a minimum price, including the expense of making such levy, and all charges for advertising and an officer's fee of ten dollars.
When the real estate so seized consists of several distinct tracts or parcels, the officer making sale thereof shall offer each tract or parcel for sale separately, and shall, if he deem it advisable, apportion the expenses, charges, and fees aforesaid to such several tracts or parcels, or to any of them, in estimating the minimum price aforesaid.
If no person offers for said estate the amount of said minimum price, the officer shall declare the same to be purchased by him for the United States; otherwise the same shall be declared to be sold to the highest bidder.
"And in case the same shall be declared to be purchased for the United States, the officer shall immediately transmit a certificate of the purchase to the Commissioner of Internal Revenue, and, at the proper time, as hereafter provided, shall execute a deed therefor, after its preparation and the indorsement of approval as to its form by the United States district attorney for the district in which the property is situate, and shall without delay, cause the same to be duly recorded in the proper registry of deeds, and immediately thereafter shall transmit such deed to the Commissioner of Internal Revenue.
"And said sale may be adjourned from time to time by said officer for not exceeding thirty days in all, if he shall think it advisable so to do. If the amount bid shall not be then and there paid, the officer shall forth with proceed to again sell said estate in the same manner.
Deeds, certifi"And it is hereby provided, That all certificates of purchase, and deeds cates &c., of pur- of property purchased by the United States under the internal revenue States under inter- laws, on sales for taxes, or under executions issued from United States nal-revenue laws courts, which now are, or hereafter may be, found in the office of any to be sent to Com- collector, United States marshal, or United States district attorney, shall be immediately transmitted by such officers respectively to the Commissioner of Internal Revenue.
"And it is hereby further provided, That for the preparation and apney's fee for pre- proval by the United States district attorney of each deed as above paring deed, &c. required, a fee of five dollars shall be allowed to that officer, to be paid by the United States, and which he shall account for in his emolument returns."
[R. S. § 3203.] That section thirty-two hundred and three of the Revised Statutes be amended by striking out all after said number, and substituting therefor the following:
collector to keep
"It shall be the duty of every collector to keep a record of all sales of land made in his collection-district, whether by himself or his deputies, and transmit copy or by another collector, in which shall be set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making said sale, amount of fees and expenses, the name of the purchaser and the date of the deed; and said record shall be certified by the officer making the sale.
And on or before the fifth day of each succeeding month he shall transmit a copy of such record of the preceding month to the Commissioner of Internal Revenue.
"And it shall be the duty of every deputy making sale, as aforesaid, - deputy to return to return a statement of all his proceedings to the collector, and to cer- statement to coltify the record thereof.
to be delivered
In case of the death or removal of the collector, or the expiration of his term of office from any other cause, said record shall be delivered to to successor of colhis successor in office;
copy of, to be
And a copy of every such record, certified by the collector, shall be evidence in any court of the truth of the facts therein stated." That section thirty-two hundred and eight be amended by striking out all after the said number, and substituting therefor the following: [R. S. § 3208.] "The Commissioner of Internal Revenue shall have charge of all real estate which is now or shall become the property of have charge of real the United States by judgment of forfeiture under the internal-revenue United States unestate acquired by laws, or which has been or shall be assigned, set off, or conveyed by der internal-revpurchase or otherwise to the United States in payment of debts or pen- enue laws. alties arising under the laws relating to internal revenue, or which has Substitute for R. S., § 3208. been or shall be vested in the United States by mortgage or other 16 Opin. Att'ysecurity for the payment of such debts, and of all trusts created for the Gen., 144, 185. use of the United States in payment of such debts due them;
may sell or lease
And, with the approval of the Secretary of the Treasury, may, at public vendue, and upon not less than twenty day's notice, sell and dis- same. pose of all real estate owned or held by the United States as aforesaid; And until such sale the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may lease such real estate owned as aforesaid on such terms and for such period as they shall deem expedient."
"And in cases where real estate has or may become the property of -to release same the United States by conveyance or otherwise, in payment of or as on payment of debt; when. security for a debt arising under the laws relating to internal revenue, and such debt shall have been paid, together with the interest thereon, at the rate of one per centum per month, to the United States, within two years from the date of the acquisition of such real estate, it shall be lawful for the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury to release by deed, or otherwise convey such real estate to the debtor from whom it was taken, or to his heirs or other legal representatives."
Amend section thirty-two hundred and twenty-three of Revised Statutes by striking out all after the said number, and substituting therefor the following:
[R. S. § 3223.] "When the owners of distilled spirits in the cases provided for by the two preceding sections may be indemnified against such tax by a valid claim of insurance, for a sum greater than the actual value of the distilled spirits before and without the tax being paid, the tax shall not be remitted to the extent of such insurance."
SEC. 4. [R. S. § 3244.] That section thirty-two hundred and forty-four of the Revised Statutes be amended as follows, namely, by adding after the fifth clause of said section:
Tax on distilled
spirits accidentally destroyed not to be remitted when
No special tax on "But no special tax shall be held to accrue on a sale of distilled spirits, sales of spirits, &c., wines, or malt liquors made by a person who is not otherwise a dealer by fiduciary, officers of court, retir in liquors, where such spirits, wines, or liquors have been received by the ing partner, &c., person so selling as security for or in payment of a debt, or as executor, nor wholesale tax administrator, or other fiduciary, or have been levied on by any officer, on sale of entire under order or process of any court or magistrate, and where such spirits stock by retail dealer; adding to are sold by such person in one parcel only, or at public auction in parcels R. S., § 3244. not less than twenty wine-gallons, nor shall such tax be held to accrue on a sale made by a retiring partner, or the representatives of a deceased partner to the incoming, remaining, or surviving partner or partners of a firm; nor shall the special tax of a wholesale liquor-dealer or wholesale dealer in malt liquors be held to apply to a retail dealer in liquors or a retail dealer in malt liquors, because of such retail dealer selling out his entire stock of liquors in one parcel, or in parcels embracing not less than his entire stock of distilled spirits, of wines, or of malt liquors;
- and rectifiers may purchase less than twenty gallons; amending R. S., § 3319. 14 Blatch, 549. Rectifiers of less
than 500 barrels
Special taxes. R. S., § 3244. Substitute for 1875, Feb. 8, ch. 36, § 18.
2 Lowell, 466.
And section thirty-three hundred and nineteen of the Revised Statutes shall not be held to prohibit a rectifier or liquor-dealer from purchasing, in quantities greater than twenty wine-gallons, the distilled spirits sold in one parcel as aforesaid."
[R. S. § 3244.] That the third subdivision of section thirty two hundred and forty four be amended by inserting after the word "Provided", where it first occurs in said subdivision, the words following: 66 That any person who rectifies, purifies, refines, or manufactures as aforesaid less than five hundred barrels a year, counting forty gallons of proof spirits to the barrel, shall pay one hundred dollars. And provided".
That section eighteen of "An act to amend existing customs and internal-revenue laws, and for other purposes", approved February eighth, eighteen hundred and seventy five be amended to read as follows:
"SEC. 18. That retail dealers in liquors shall pay twenty-five dollars. Every person who sells, or offers for sale, foreign or domestic distilled -on retail liquor- spirits wines, or malt liquors, otherwise than as hereinafter provided, in less quantities than five wine gallons at the same time, shall be regarded as a retail dealer in liquors.
on wholesale dealers.
- distiller not sub
Wholesale liquor-dealers shall each pay one hundred dollars.
Every person who sells, or offers for sale, foreign or domestic distilled spirits, wines, or malt liquors, otherwise than as hereinafter provided, in quantities of not less than five wine-gallons at the same time, shall be regarded as a wholesale liquor-dealer.
But no distiller who has given the required bond and who sells only ject to dealers' tax. distilled spirits of his own production at the place of manufacture in the original packages to which the tax-stamps are affixed, shall be required to pay the special tax of a wholesale liquor-dealer on account of such sales.
on retail dealers in malt liquors.
on wholesale dealers in malt liquors.
-brewers not sub
ject to dealers' tax, except, &c.
R. S., § 3349.
Retail dealers in malt liquors shall pay twenty dollars.
Every person who sells, or offers for sale, malt liquors in less quantities than five gallons at one time, but who does not deal in spirituous liquors, shall be regarded as a retail dealer in malt liquors. Wholesale dealers in malt liquors shall pay fifty dollars.
Every person who sells, or offers for sale, malt liquors in quantities of not less than five gallons at one time, but who does not deal in spirituous liquors at wholesale, shall be regarded as a wholesale dealer in malt liquors:
Provided, That no brewer shall be required to pay a special tax as a dealer by reason of selling in the original stamped packages whether at the place of manufacture or elsewhere, malt liquors manufactured by him, or purchased and procured by him in his own casks or vessels, under the provisions of section thirty-three hundred and forty-nine of the Revised Statutes;
But the quantity of malt liquors so purchased shall be included in calculating the liability to brewer's special tax of both the brewer who manufactures and sells the same and the brewer who purchases the
And it is hereby provided, That no further collection of special tax as retail dealers in malt liquors shall be made from brewers for selling malt liquors of their own manufacture in the original stamped eighth-barrell package:
Provided further, That any assessments of additional special tax against wholesale liquor-dealers or retail liquor-dealers, or against brewers for selling malt liquors of their own production at the place of manufacture in the original casks or packages, made by reason of an amendment to section fifty-nine of the internal-revenue act approved July twentieth, eighteen hundred and sixty-eight, as amended by sec. tion thirteen of the act approved June sixth, eighteen hundred and seventy-two, further amending said section fifty-nine by striking out the words malt liquor', 'malt liquors', 'brewer', and 'malt liquors' in the three several paragraphs in which they occur, shall be on proper proofs, remitted; and if such assessments have been paid, the amounts so paid shall be, on proper proofs, refunded by the Commissioner of Internal Revenue."
SEC. 5. That section thirty-two hundred and forty-six of the Revised Statutes of the United States be amended so as to read as follows: [R. S., § 3246.] "Nothing in this chapter shall be construed to impose a special tax upon vinters who sell wine of their own growth, or manu facturers who sell wine produced from grapes grown by others, at the place where the same is made or at the general business office of such vintner or manufacturer;
Provided, That no vintner or manufacturer shall have more than one office for the sale of such wine that shall be exempt from special tax under this act; nor shall any special tax be imposed upon apothecaries as to wines or spirituous liquors which they use exclusively in the preparation or making-up of medicines."
Refund of taxes
paid under certain
17 Stat. L., 243).
Special tax not payable by vintners, &c., nor by certain cases. Substitute for R. S., § 3246.
Survey of distil
That section thirty-two hundred and sixty-four be, and the same is hereby, amended by striking out all after the said number, and substi- lery. tuting therefor the following:
[R. S., § 3264.] "On receipt of notice that any person, firm, or corporation wishes to commence the business of distilling, the collector, or a deputy collector, to be designated by him, shall proceed in person, at the expense of the United States, with the aid of an assistant designated by the Commissioner of Internal Revenue for the purpose of making surveys of distilleries in that district, to make a survey of such distillery for the purpose of estimating and determining its true spiritproducing capacity for a day of twenty-four hours.
R. S., § 3264.
In all surveys, forty-five gallons of mash or beer brewed or fermented-estimate of ca from grain shall represent not less than one bushel of grain, and seven pacity. gallons of mash or beer brewed or fermented from molasses shall represent not less than one gallon of molasses, except in distilleries operating on the sour mash principle, in which distilleries sixty gallons of beer brewed or fermented from grain shall represent not less than one bushel of grain.
A written report of such survey shall be made in triplicate, of which report of. one copy shall be delivered to the distiller, one copy shall be retained by the collector, and one copy shall be transmitted to the Commissioner of Internal Revenue, and the survey shall take effect upon the delivery of such copy to the distiller.
Whenever the Commissioner is satisfied that any report of the capacity of a distillery is incorrect or needs revision, he shall direct the collector to make in like manner another survey of said distillery, and the report thereof shall be made and deposited as hereinbefore required:
Survey of distil- Provided, That the survey of any distillery estimated and stated by leries: when may the distiller, in his notice of intention to distill, as capable of distilling be made by collector, &c., with- not more than one hundred and fifty proof-gallons of distilled spirits every twenty-four hours may be made by the collector or by a deputy collector without the aid of an assistant;
-how made for
And that all surveys made for the purpose of correcting clerical errors correcting errors, or errors of computation existing in the report of a previous survey, and all surveys made for the purpose of changing the true spirit-producing capacity of any distillery for a day of twenty-four hours as estimated and determined by a previous survey, but which surveys do not require the remeasuring of the fermenting-tubs in a grain or molasses distillery, or the still or stills in a distillery of apples, peaches, or grapes exclusively, may be made without taking the measurements of the fermenting tubs or stills, as the case may be, and without revisiting the distillery:
- special officer And provided further, That the Commissioner of Internal Revenue may be designated may, whenever he shall deem it proper, designate an officer, agent, or 15 Ct. Cls., 446. person other than the collector or deputy collector, to make, with or without the aid of a designated assistant, the surveys and resurveys hereinabove provided for."
Penalties on dis
[R. S., §§ 3276, 3286.] That section thirty-two hundred and seventy-six tiller for obstruct and section thirty-two hundred and eighty six be amended by inserting, ing officer, &c.; before the words "one thousand dollars" wherever they occur in each of amending R. S., § 3276, said sections, the words "not exceeding".
In manufacture [R. S., § 3282.] That section thirty-two hundred and eighty-two of the of vinegar, con- Revised Statutes be amended by striking out the words "or any vapor trivances for of alcoholic spirits", immediately following the word "alcohol" in the converting vapor into spirits not to eighth line of said section, and also by striking out the words at the be used; amending close of said section namely: "But nothing herein contained shall be R. S., § 3282. construed to authorize the distillation of such fermented liquids except in an authorized distillery", and inserting in lieu thereof the following: "But no worm, goose-neck, pipe, conductor, or contrivance of any description whatsoever whereby vapor might in any manner be conveyed away and converted into distilled spirits, shall be used or employed or be fastened to or connected with any vaporizing apparatus used for the manufacture of vinegar; nor shall any worm be permitted on or near the premises where such vaporizing process is carried on.
Vinegar factory not to be near distillery, &c.
1879, June 14, ch. 23.
vinegar may separate alcoholic property from mash, &c.
-not to remove
vinegar, &c., with over 2 per cent. of alcohol.
officers, &c.; ex
Nor shall any vinegar factory, for the manufacture of vinegar as aforesaid, be permitted within six hundred feet of any distillery or rectifying
But it shall be lawful for manufacturers of vinegar to separate, by a vaporizing process, the alcoholic property from the mash produced by them, and condense the same by introducing it into the water or other liquid used in making vinegar.
No person, however, shall remove, or cause to be removed, from any vinegar factory or place where vinegar is made, any vinegar or other fluid or material containing a greater proportion than two per centum of proof spirits. Any violation of this provision shall incur a forfeiture of the vinegar, fluid, or material containing such proof spirits, and shall subject the person or persons guilty of removing the same to the punishment provided for any violation of this section.
And all the provisions of sections thirty-two hundred and seventyvinegar manufac- six, thirty-two hundred and seventy-seven, and thirty-two hundred and tories; powers of seventy-eight of the Revised Statutes of the United States are hereby extended and made applicable to all premises whereon vinegar is manR. S., §§ 3276- ufactured, to all manufacturers of vinegar and their workmen or other persons employed by them."
The Commissioner of Internal Revenue, with the approval of the Secthirty gallons or retary of the Treasury, may exempt distillers whose distilleries have a