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Goodyear, Grider, Aaron Harding, Ilogan, Chester 6 An act to provide internal revenue to sup- an effort to provide by a general law a remedy D, Hubbard, Edwin N. Hubbell, Kerr. Kuykendall, port the Government, to pay interest on the for an evil which probably has never arisen but Phelps, William 11. Randani, Ritter, Kogers, Ross; i public debt, and for other purposes," approved in a single instance, and is not likely to arise Rousseau, Shanklin, Sitgreaves, Stevens, Strouse, June 30, 1864, and acts amendatory thereof. again. Here are provisions for the adjournTaber. Taylor, Trimble, Henry D. Washburn, Whaley,

The pending question was on the motion of and Wright-43.

ment of sale from day to day, at the discretion NOT VOTING- Messrs. Barkcr. Beaman, Blow,

Mr. CHANLER to insert before the last proviso, of the officer, not to exceed thirty days in all. Brandegee, Bromwell, Buckland, Bundy, Coftroth, on page 29, the following:

Now, I understand the proposition of the genConkling, Culver, Delano, Dixon, Dodge, Driggs,

And that the assessor of each district shall at stated tleman is that if the collector shall give inforEckley, Eliot, Farquhar, Grinnell, Hale, Harris, Henderson, Hill, James R, Hubbell, James Humphrey,

periods make a full and accurate report over his own mation of any sort that he intends to postpone James M. Humphrey, Johnson, Jones, Kasson,

signature, duly sworn to before a notary public, of Ketcham, Laflin, George V. Lawrenco, Marvin, Mcall articles seized and held by him as forfeited for

the sale, and he does not do it, he is to be held Cullough, McIndoc, McKcc, McRucr. Morris, Moul

violations of this act by any porson or persons, that guilty of a misdemeanor.

such report shall specify the names of the owners of ton. Myers, Newell, Noell, O'Neill, Pomeroy. Rad

Mr. DAVIS. It does not mean that. It ford, Samuel J. Randall, Raymond, Alexander II.

the articles so seized, together with the value of the Rice, John-H. Rice, Scofield, Shellabarger, Sloan,

same, and the particular section or sections of this means that where the collector shall agree in Smith, Starr. Stilwell, John L. Thomas, Thornton,

act violated by such person or persons, whereby the writing with the creditor that the sale shall be

said articles were forfeited to the Government; and Trowbridge, Upson, Robert T.Van Horn, Wentworth, and Winfield-51. such reports shall be addressed to the chief of the Bu

postponed for any time within thirty days, and reau of Internal Revenue on the 1st of overy month. shall not postpone it in accordance with the So the bill was passed.

Mr. MORRILL. I believe this proposition || agreement, but shall sell the property before Mr. ASHLEY, of Ohio, moved to reconsider the vote by which the bill was passed ; \ quite a quorum present. was voted down yesterday, only there was not

the time agreed upon, the collector shall be

held responsible for the damage which the and also moved that the motion to reconsider The amendment was disagreed to.

party suffers. be laid upon the table. The latter motion was agreed to. Mr. DAVIS. I offer the following amend.

Mr. BOUTWELL. I object to holding out ment to be inserted in line four hundred and

any inducement to a public officer to make MEJIPIIIS RIOTS. eighteen, after the word “ days :"

private agreements. As the law will stand if

this bill passes, collectors are obliged to give Mr. LE BLOND. I find it impossible for And any collector or assistant collector who, hayme to serve on the committee appointed to ining postponed, or agreed, or congented, in writing,

public notice of the time and place of sale. with the debtor or any creditor of the debtor, to post- When the time arrives and the collector chooses vestigate the Memphis riot. I ask, therefore, pono to a day certain any sale authorized by this act

to postpone the sale for considerations which to be excused from service on the same.

to be made, shall, in fraud of such agreement or conThe gentleman was accordingly excused. sent, proceed to sell the property so advertised be

shall be satisfactory to him, he may do so for fore the time fixed therefor by such agreeinent or a period not exceeding thirty days. I object The SPEAKER subsequently announced conscnt, shall be deemed guilty of a misdemeanor,

to the proposition because it implies that a that he had appointed Messrs. BROOMALL and and shall, on conviction thereof, be punished by fine SHANKLIN to fill the vacancies upon the select not less than $1.000 nor more than $10,000, in the dis

public officer may give private pledges to par. cretion of the court; shall forfeit his office, and shall, ties interested that such a proceeding shall not committee to investigate the late Memphis riot, inoreover, be liable to any party aggrieved by such take place, he already having given public which vacancies had been caused by the resig. act to all damages which may be sustained or sufnation of Messrs. BOUTWELL and LE BLOND. fered by reason thereof.

notice that the sale is to take place. It seems I offer this amendment for the purpose of

to me the proposed amendment implies an MESSAGE FROM THE PRESIDENT. correcting an evil which I presume has not

arrangement which it is not proper for a pubSeveral messages in writing from the Pres

lic oflicer to make. As it now stands whatever often been experienced under the provisions ident of the United States were delivered to the of the existing law, but which has been expe

he does he is bound by and must do in the face House, by Mr. Edward Cooper, his Private rienced in some cases. A collector seizes the

and before the eyes of the public, and any subSecretary; who also informed the House that

arrangement which he makes ought not to be property of a party who has made himself the President had approved and signed bills

tolerated by the law. amenable to the penalty of the law, and adverof the following titles: tises it for sale. That property may be valua

The CHAIRMAN. Debate is exhausted on An act (H. R. No. 238) to amend an act ble, and upon it the creditors of the party may

the amendment. entitled “ An act relating to habeas corpus, look for their security.

Mr. DAVIS. I move, pro formâ, to strike and regulating judicial proceedings in certain In a case to which I have reference a collector

out the last word, “thereof." cases,' approved March 3, 1863; and seizes the property of the party thus amenable

The very object I had in view in proposing An act (H. R. No. 352) to incorporate the to law, worth perhaps fifty or sixty thonsand

this amendment is to prevent any agreement National Theological Institution.

dollars, while the penalty amounts to $20,000. by way of collusion between the officers and He advertises the property for sale. The owner

anybody else. MESSAGE FROM TIIE SENATE.

And let me say to the gentleof it is in debt nearly the value of the entire

man that the notice which is spoken of as A message from the Senate, by Mr. FORNEY,

estate. A creditor having a claim to the amount | being required to be published in the papers its Secretary, announced that the Senate had of $20,000 sends an agent to ascertain the con

is a notice published in the district where the passed House bill No. 563, to regulate the dition of the property and see whether it is worth

officer resides or where the property is lotime and fix the place for holding the district while to attend the sale and make arrangements

cated. The case to which I referred was one court of the United States in the district of for the purchase of it in case it shall be sold.

where it was advertised in Pennsylvania, and Virginia, and for other purposes, with an He applies to the collector, who, after explain

the creditor residing in New York heard by amendment; in which the concurrence of the ing the nature of the property to him, says if it is

accident of the advertisement of the sale of House was requested. any accommodation to him to be present on the

the property and sought to protect himself. On Also, Senate bill No. 318, to authorize the day of the sale and bid, he will be happy to

going to the collector the collector agreed to a appointment of an additional Assistant Secretary of the Navy; in which the concurrence of

have him do so, and he will postpone the sale | postponement, as he had a right to do under with that understanding, to suit his conven

the law and as he was bound to do in consid. the House was requested. ience, to a certain day in order that he may go

eration of the position of the creditor. And ENROLLED BILLS SIGNED. home to raise the money and come again and

if he had given public notice of the sale as the Mr. COBB, from the Committee on Enrolled || poned for ten days upon the written agreement attend the sale. The sale is accordingly post

law required him to do, stating the day to which

the postponement was made, all would have Bills, reported that the committee had examwith the collector. And yet on the day on

been right. But as a public officer, bound to ined and found truly enrolled a bill and joint il which that property was originally advertised

protect as far as his duty would prompt him resolutions of the following titles; when the Speaker signed the same: to be sold it is put up and sold, and bid in for

the interest of the creditor, he proceeds to make An act (H. R. No. 397) to authorize the $20,000 by the collector or some friend, and

the sale on the day originally advertised, and coinage of five-cent pieces;

when the creditor returns to attend the sale | thus by fraud and collusion with somebody Joint resolution (H. R. No. 66) relative to and purchase the property he is met with the

violates the agreement upon which the creditor declaration that the title is already gone.

had relied. the courts and post office of New York city; and

Now, such cases may exist under this bill,

Mr. HUBBARD, of Connecticut. I would Joint resolution (S. R. No. 88) authorizing of a party who shall be guilty of such a fraud. and there is no provision for the punishment || ask the gentleman whether a public officer who

has acted thus fraudulently or wrongfully is the Secretary of War to grant the use of certain Therefore it seems to me due to the American

not liable by an action at common law. lumber for the fair for the Soldiers' and Sailors' || people that they shall have their rights pro

Mr. DAVIS. There is no provision in this Orphans' Home. tected by some provision which shall prevent

act for it.
TAX BILL.
the perpetration of such frauds.

Mr. HUBBARD, of Connecticut. But would Mr. MORRILL moved that the rules be sus- I know it may be said, and will be said, per

he' not be liable under the common law? pended, and that the House resolve itself into haps, by the chairman of the committee, that

Mr. DAVIS. I do not wish to see a man the Committee of the Whole on the state of such a case will not occur; but such a case

who is liable to conviction or indictment under the Union on the special order.

has occurred; and we all know the liability the common law holding the responsible office The motion was agreed to. of human nature to crr. We know the tend

of collector under the Government of the UniSo the rules were suspended; and the House ency which exists in human nature to yield | ted States. I can see no objection whatever accordingly resolved itself into the Committee to corrupt influences. I think, therefore, we

to this amendment. of the Whole on the state of the Union, (Mr. should impose penalties for any malfeasances

The amendment was not agreed to. Dawes in the chair,) and resumed the consid- || by a public officer under the provisions of this Mr. BENJAMIN. I propose to amend in eration of the special order, being a bill of the act. I hope the amendment will be adopted. line four hundred and ninety by inserting after House (No. 513) to amend an act entitled i Mr. BOUTWELL. It seems to me this is ll the word " distraint” the words and sale, if

11

belonging to the head of a family ;'' so that it Mr. SCHENCK. I move further to amend shall read:

the amendment by adding the following proviso: That there shall be exempt from distraint and sale,

Provided, That the aggregate market value of the if belonging to the head of a family, the school-books sheep so exempted shall not exceed fifty dollars. and apparel nocessary for a family.

Mr. WOODBRIDGE. I have no objection Mr. MORRILL. I have no objection to

to that. that.

The amendment to the amendment was The amendment was agreed to..

agreed to. Mr. EGGLESTON. I move to amend the

Mr. NIBLACK. I move to amend the exemption clause by inserting after the word

amendment so as to provide, in reference to “cow,” in line four hundred and ninety-two,

these sheep, that there shall be no distinction the words "two hogs."'.

of race or color." [Laughter.) I think that, in providing for this exemption

The amendment to the amendment was not of certain things, the pig should go with the

agreed to. COW. This corresponds with the law of almost

The amendment as amended was agreed to. all the States in reference to exemption from execution,

Mr. MORRILL. I move to amend by strikThe amendment was agreed to.

ing out in the four hundred and thirty-ninth Mr. MORRILL. I move to amend as fol

line the word “interests” and inserting “in

terest.' lows:

The amendment was agreed to. On pago 25, before the word “demand,"in line three hundred and eighty-four, insert the words "give Mr. SPALDING. I move in line four hunnotice and." On the same page, before the word “demand," in

dred and ninety-one to insert before the word lino three hundred' and ninety, insert the words || “apparel" the word “wearing;' so that it "notice and.”

will read “ wearing apparel.'', In the same line strike out the word “therefor." Strike out the word "chattels” in lines three hun

The amendment was agreed to. dred and ninety-eight and four hundrod.

Mr. HOLMES. I move to amend by insertSo that the clause will read:

ing after the words “one cow, two hogs, and And with respect to all such duties or taxes as are

five sheep" these words: “and the necessary not included in the annual lists aforesaid, and all food for such animals for a period not exceedtaxes and duties the collection of which is not otherwise provided for in this act, it shall be the duty of

ing thirty days." cach collector, in person or by deputy, to give notice

The amendment was agreed to. and demand payinent thereof, in the manner last

The Clerk read as follows: mentioned, within ten days from and after receiving the list thereof from the assessor, or within twenty That section twenty-ninc he amended by striking days from and after the expiration of the time within out all after the enacting clause and inserting in lieu which such duty or tax should have been paid; and thereof the following: that in all cases where the if the annual or other duties shall not be paid within property liable to distraint for duties or taxes under ten days from and after such notice and demand, it this act may not be divisible, so as to enable the colshall be lawful for such collector, or his deputies, to lector by a sale of part thereof to raise the whole proceed to collect the said duties or taxes, with ten amount of the tax, with all costs, charges, and comper cent. additional thereto, as aforesaid, by distraint missions, the whole of such property shall be sold, and sale of the goods, chattels, or effects, including and the surplus of the proceeds of the sale, after stocks, securities, and evidences of debt, of the per- satisfying the duty or tax, costs, and charges, shall be sons delinquentas aforesaid. And in case of distraint, paid to the owner of the property, or his, her, or their it shall be the duty of the officer charged with the legal representatives; or if he, she, or they cannot be collection to make, or cause to be made, an account found, or refuse to receive the same, then such surof the goods or effects distrained, a copy of which, plus shall be deposited in the Treasury of the United signed by the officer making such distraint, shall bo States, to be there held for the use of the owner, or left with the owner or possessor of such goods or effects, his, her, or their legal representatives, until he, she, or it liis or her dwelling or usual place of business, 'or thoy shall make application therefor to the Secrewiil some person of suitableage and discretion, if any tary of the Treasury, who, upon such application, such can be found, with a note of thesum demanded, shall, by warrant on the Treasury, cause the same to and the time and place of sale.

be paid to the applicant. And if any of the property The amendment was agreed to.

advertised for sale as aforesaid is of a kind subject to

tax or duty under the provisions of this act, and such Mr. HOLMES. It will be seen that while tax or duty has not been paid, and the amount bid this section provides for serving notice of the

for such property is not equal to the amount of such

tax or duty, the collector shall purchase the same in sale, there is no provision for any fixed time bohalf of the United States for an amount not exceedintervening between the service of the notice ing the said tax or duty. And in all cases arising and the day of sale. It will be found that

under this act where property subject to tax, butupon

which the tax has not been paid, shall be seized upon there is a provision for the publication and distraint, or otherwise, and sold, the amount of such posting of the notice not less than ten nor more tax shall, after deducting the expenses of such sale, than twenty days. It appears to me that the be first appropriated out of the proceeds thereof, to

the payment of said tax. And if no assessment of same provision should be extended to the per- tax or duty has been made upon such property, the sonal service of the notice. I move, there.

same shall be made in like manner as elsewhere pro

vided for the assessment of taxes upon property of fore, to amend by inserting after the word

like nature. And all property so purchased may be " notification” in line four hundred and four- sold by said collector, under such regulations as may teen, on page 26, the following words:

be prescribed by the Commissioner of Internal Rev.

onue. And the collectorshallrender a distinct account To the owner or possessor of the property, and the of all charges incurred in the sale of such property to publication and posting of such notice as herein the Commissioner of Internal Revenue, who shall, provided.

by regulation, determine the fees and costs to be So that the clause will read as follows: allowed in cases of distraint and other seizures; and

the said collector shall pay into the Treasury, the Which notice sball specify the articles distrained,

surplus, if any there be, after defraying the charges. and the time and place for the sale thereof, which time shall not be less than ten nor more than twenty

Mr. MORRILL. I move the following amenddays from the date of such notification to the owner ments: or possessor of the property, and the publication and posting of such notice as herein provided, &c.

In line five hundred and seven strike out the words The amendment was agreed to.

'her or their in lino five hundred and eight strike

out the words "she or they;” and in line five hundred Mr. WOODBRIDGE. I move to amend by

and eleven "her or their. inserting after the word “hogs," in line four

The amendments were agreed to. hundred and ninety-two, the words “ ten sheep Mr. MORRILL. I move in line five hundred and the wool thereof."

and thirty-five to strike out the word " costs Mr. MORRILL. I would like to inquire of and to insert the word "charges;' in line five my colleague how much ten sheep, such as he hundred and thirty-six, before the word "cases, is in the habit of keeping, would probably be insert the word "all;" in line five hundred and worth.

thirty-eight strike out the word "the" and inMr. WOODBRIDGE. I do not know pre- sert the words “fees and ;'' and in line five huncisely. I suppose something over three or four dred and thirty-six strike out the word "and" dollars a head. It seems to me that this is a where it last occurs, and insert these words: very proper amendment.

or where necessary expenses for making such Mr. MILLER. I move to amend the amend- necessary distraint or seizure have been inment by striking out “ten” and inserting || curred, and in case of sale.”' "live."

The amendments were agreed to. The amendment to the amendment was Mr. DAVIS. I move to insert in line five Agreed to.

hundred and thirteen, after the word "applica

tion," these words: “and satisfactory proofs in support thereof."

The amendment was agreed to.

Mr. THAYER. I wish to call the attention of the committee to the fact that the provision in line five hundred and nineteen makes it mandatory on the revenue officers to buy the prop. erty in all cases where the amount bid is not equal to the taxes in arrear. I think that should be left discretionary with the officers. The Government might be compelled to buy an elephant.

Mr. MORRILL. The gentleman is correct.

Mr. THAYER. I move to strike out“shall” and insert “ may.'

The amendment was agreed to.

The Clerk read the next paragraph, as follows:

That section thirty be amended by striking out all after the enacting clause and inserting in lieu thereof the following: that in any case where goods, chattels, or effects, sufficient to satisfy the taxes or duties imposed by this act upon any person liable to pay the same, shall not be found by the collector or deputy collector, whose duty it may be to collect the same, he is hereby authorized to collect the same by seizure and sale of real estate, and the officer anaking such seizure and sale shall give notice to the person whose estate is proposed to be sold, by giving him in hand, or leaving at his last or usual place of abode, if he has any such within the collection district where said estato is situated, a notice, in writing, stating what particular estate is proposed to be sold, describing the same with reasonable certainty, and the time when and place where said officer proposes to sell the same; which timo shall not be less than twenty nor more than forty days from the time of giving said notice. And the said officer shall also cause a notification to the same effect to be published in somo newspaper within the county where such seizure is made, if any such there be, and shall also cause a like notice to be posted up at the post office nearest to the estate to be 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 the minimum price, including the expense of making such levy, and all charges for advertising, and an officer's fee of ten dollars. And in case the real estate so seized, as aforesaid, sball consist 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 oxpenses, charges, and foes, aforesaid, to such several tracts or parcels, or to any of them, in estimating the minimum price aforesaid. And if no person offers for said estate the amount of said minimum priec, the oflicer shall declare the same to be purchased by him for the United States, and shall deposit with the district attorney of the United States a deed thereof, as hereinafter specified and be sold to the highest bidder. And said sale may bo adjourned from time to time by said officer for a period 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 officershall forth with proceed to again sell said estate in the same manner. Il the amount bid shall be then and there paid, the officer shall give his receipt therefor, if requested, and within five days thereafter he shall make out a deed of the estate so sold to the purchaser thereof, and execute tho same in his official capacity, in the manncr prescribed by the laws of the State in which said estate may be situated, in which said deed shall be recited the fact of said seizure and sale, with the cause thereof, the amount of tax or duty for which said salo was made, and of all charges and fees, and the amount paid by the purchaser, and all his acts and doings in relation to said seizure and sale, and shall have the same ready for delivery to said purchaser, and shall deliver the same accordingly, upon request therefor. And said deed shall be prima facie cvidence of the truth of the facts stated therein, and if the proccedings of the officer as set forth have been substantially in pursuance of the provisions of this act, shall be considered and operate as a conveyanco to the purchaser of all the rights in law or equity which the delinquent tax-payer had in the premises at the time the lion of the United States attached to said estate. The surplus, if any, arising from such sale shall be disposed of as provided in this act for like cases arising upon sales of personal property. And any person whose estate may be seized for taxes, as aforesaid, shall have the same right to pay or tender the amount due, with all proper charges thereon, prior to the sale thereof, and thereupon to relieve his said estate from sale as aforesaid, as is provided in this act for personal property similarly situated. And any collector or deputy collector may, for the colleetion of taxes or duties imposed upon any person or for which any person may be liable by this act and committed to him for collection, seize and sell the lands of such person situated in any other collection district within the State in which said officer resides; and his proceedings in relation thereto shall have tho same effect as if the same were bad in his proper collection district. And the owners, their heirs, executors, or aılministrators, or any person having aninterest therein or a lien thereon, or any person on their behalf, shall have liberty to redeem the land soll as aforesaid.within one year from and after recording the

66

sale."

faid deed, upon payment to the purchaser, or, in caso this act, for nobody will want to purchase prop- words "shall proceed to sell the real estate" he cannot be found in the county where the lands are erty under circumstances when it will very the words or so much thereof as may be situate, to the collector, for the use of the purchaser, his heirs, or assigns, of the amount paid by the pur

likely turn out no purchase at all, and the prop- necessary.” chaser, with interest on the same at the rate of twenty osition of the gentleman from Indiana (Mr. The ainendment was agreed to. percent. per annum. And it shall be the duty of every WASHBURN] is going still further in the same Mr. HOLMES. I move to amend by insertcollector to keep a record of all sales of land made in his collection district, whether by himself or his dep

direction. One year is certainly long enough, || ing the words “including affidavits showing in which shall be set forth the tax for which as long as is generally allowed by States, for the

the due service, publication, and posting of any such sale was made, the dates of seizure and

redemption of such property. And therefore sale, the name of the party assessed, and all pro

the notice of sale, as herein provided," before ceedings in making said sale, the amount of fees and

I hope the amendment of the gentleman from the words the amount of fees and expenses," expenses, the name of the purchaser, and the date of Indiana will not be adopted.

in the sentence which now reads, “and it shall the deed; which record shall be certified by the ofli- Mr. WASHBURN, of Indiana. My expecer inaking the sale. And it shall be the duty of any

be the duty of every collector to keep a record deputy making sale, as aforesaid, to return a state

rience goes to show that in all States where of all sales of land made in his collection dismont of all his proceedings to the collector, and to land becomes liable to sale for taxes, two years trict, whether by himself or his deputies, in certify the record thereof. And in case of the death is little enough time to allow for its redemp- | which shall be set forth the tax for which'any or removal of the collector, or the expiration of his term of office from any other cause, said record shall

tion. A tax sale is a very oppressive sale at such sale was made, the dates of seizure and be delivered to his successor in oflice; and a copy of the best; whether ten per cent. interest upon sale, the name of the party assessed, and all every such record, certified by the collector, shall be

redemption is enough or not is another queseridence in any court of the truth of the facts therein

proceedings in making said sale, the amount stated. And when any lands sold, as aforesaid, shall tion. But the deed being given within five of fees and expenses, the name of the pur. be redeemed as hereinbefore provided, the collector days of the sale, the allowing but one year || chaser, and the date of the deed; which record shall make an entry of the fact upon the record afore

for redemption cuts off almost all chance shall be certified by the officer making the said, and the said entry shall be evidence of such redemption. And when any property, personal or real,

for redemption. I think two years is little seized and sold by virtue of the foregoing provisions | enough time, and I hope my amendment will The amendment was agreed to. shall not be sufficient to satisfy the claim of the Uni- be adopted. ted States for which distraint or seizure may be made

Mr. DAVIS. I desire to move an amendagainst any person whose property may be so seized

The question was taken; and upon a divis

ment to the following sentence: - and in case and sold, the collector may, thereafter, and as often as ion there were-ayes 25, noes 33; no quorum the same may be necessary, proceed to seize and sell,

the real estate so seized, as aforesaid, shall voting. in like manner, any other property liable to seizure

consist of several distinct tracts or parcels the of such person until the amount due from him, to

Tellers were ordered ; and Mr. WASHBURN

officer making sale thereof shall offer each gether with all expenses, shall be fully paid. of Indiana, and Mr. GARFIELD were appointed.

tract or parcel for sale separately, and shall, Mr. BENJAMIN. I propose to offer a sub

The Committee again divided; and the tell

if he deem it advisable, apportion the expenses, stitute for this entire paragraph. And as it is ers reported-ayes 47, noes 48.

charges, and fees aforesaid to such several an important and lengthy substitute, in order

So the amendment was rejected.

tracts or parcels, or to any of them, in estithat the Committee of Ways and Means may

Mr. THAYER. In the clanse which now mating the minimum price aforesaid." I move have time to consider it, I would propose that reads, “if the amount bid shall be then and to insert after the words “distinct tracts or this section be passed over for the present, by there paid, the officer shall give his receipt || parcels" the words “or can be divided with unanimous consent; and when the committee therefor, if requested, and within five days benefit to the debtor or his creditors without rises, I will ask leave to have my substitute thereafter he shall make out a deed of the detriment to the United States. printed.

estate so sold to the purchaser thereof and I offer this amendment for the reason that Mr. MORRILL. I have no objection to execute the same in his official capacity,' &c., || according to the general terms of this bill it passing from this paragraph before it is finally after the word "execute” I move to insert the might be held that a farm conveyed to its presacted upon. But I have some amendments I words “and acknowledge.". In a subsequent ent occupant under one title, although capable desire to offer to it, in order to perfect it, be- portion of this paragraph it is taken for granted of subdivision, must all be sold by the officer; fore the question shall be taken upon the sub- that the deed is to be recorded. Of course, in that the whole farm must be sold unless it stitute of which the gentleman from Missouri order to be recorded it must be acknowledged came from different parties, or was in distinctly [Mr. BENJAMIN] gives notice.

or proved in some manner. The effect of my marked tracts or parcels. The amendment I Mr. BENJAMIN, Very well.

amendment is to require the officer to acknowl. propose will give the officer the discretionary Mr. MORRILL. I move to strike out the edge the deed as well as to execute it.

power to sell only a portion of the farm, to be word chattels,” near the beginning of the The amendment was agreed to.

subdivided in such manner as might not injure paragraph.

Mr. HOLMES. I move to amend this sen- the Government, and yet benefit the other The amendment was agreed to.

tence, near the commencement of this para- || parties interested in the estate. Mr. MORRILL. In the sentence which now graph, "and the said officer shall also cause

Mr. HOOPER, of Massachusetts. An amendreads, “at the time and place appointed, the a notification to the same effect to be published

ment has already been adopted which I think officer making such seizure shall proceed to in some newspaper,”' &c., by inserting before | accomplishes what the gentleman from New sell the said estate at public auction, offering the word “cause" the words, “at least twenty York (Mr. Davis] desires. The words, the same at the minimum price, including the days prior to such sale."

Ás the paragraph

so much thereof as may be necessary," have expense of making such levy, and all charges now stands, no time is fixed within which this been inserted after the words “shall proceed for advertising, and an officer's fee of ten dol- notification is to be published.

to sell the real estate." lars,'' I move to change the word “the” to The amendment was agreed to.

Mr. DAVIS. I offered my amendment to the word “a," before the words "minimum Mr. HOLMES. I move to strike out the

carry out the idea of the gentleman who offered price." words “shall also cause a like notice,'' in an

that amendment. The bill now says that this The amendment was agreed to.

real estate shall be sold, each tract or parcel other portion of the same sentence which Mr. MORRILL. After the words “ with now reads " and shall cause a like notice to be separately, if it shall consist of several distinct

tracts or parcels. But the amendment of the interest thereon at the rate of twenty per cent. posted up at the post office nearest to the estate to be seized.'

gentleman from Missouri [Mr. BENJAMIN] would per annum" I move to insert the following: And said collector shall forthwith deposit the same

The amendment was agreed to.

not authorize the officer making the sale to go

on and subdivide any tract or parcel, and for separately in the Treasury of the United States, to Mr. BENJAMIN. I move to insert, near that reason I have offered my amendment. be thereafter subject to like provision as provided in the preceding section of this act.

the commencement of the paragraph, after the Mr. MORRILL. If the gentleman deems

words "authorized to collect the same by || his amendment important, I would suggest to The amendment was agreed to.

seizure and sale of real estate,'' the words him to insert after the words "shall offer each Mr. WRIGHT. I move to amend this por- 6 belonging to the person owing the tax."'.

tract or parcel for sale separately," the words tion of the paragraph by striking out the word Mr. MORRILL." That amendment would

or any portion thereof. twenty," and inserting the word "ten," interfere with the enforcement of the law in

Mr. DAVIS. I accept that in lieu of the before the words "per cent. per annum." regard to distilleries, which may now be seized amendment I have offered. The amendment was agreed to.

and sold, whether the real estate belongs to the The amendment was agreed to. Mr: WASHBURN, of Indiana. I move to person owing the tax or not, if it is allowed to amend the clause which now reads, “shall be used for illegal purposes.

Mr. LOAN. Imove the amendment I send

up to the Clerk's desk to be read. have the liberty to redeem the land sold as

Mr. BENJAMIN. Then I will withdraw

The Clerk read as follows: aforesaid, within one year from and after rethat amendment.

Amend by striking out the following: cording the said deed,”' by striking out the

I move to insert the words in which the

If the amount bid shall be then and there paid, words "one year” and inserting the words real estate to be sold is situate" after the sen- the officer shallgive his receipt therefor, if requested,

and within five days thereafter he shall make out a so as to make this provision tence and the said officer shall also, at least

deed of the estate so sold to the purchaser thereof, accord with our tax laws in the West, which

twenty days prior to such sale, cause a notifi- and execute the same in his official capacity, in tho permit redemption within two years, instead

cation to the same effect to be published in manner prescribed by the laws of the State in which of within one year only: some newspaper within the county where such

said estate may be situated, in which said deed shall

be recited the fact of said seizure and sale, with the Mr. MORRILL. The House has just adopted

seizure is made, if any such there be, and to cause thereof, the amount of tax or duty for which an amendment to this sentence reducing the

be posted up at the post office nearest to the said sale was made, and of all charges and fees, and * rate of interest to be paid when this property estate to be seized, and in two other public

the amount paid by the purchaser, and all his acts

and doings in relation to said seizure and sale, and is redeemed from twenty to ten per cent. That places within the county."

shall have the same ready for delivery to said puramendment, I think, will of itself go far to

The amendment was agreed to.

chuser, and shall deliver the same accordingly, upon

request therefor. And said deed shall be prima facie prevent any property from being sold under Mr. BENJAMIN. I move to insert after the

evidence of the truth of the facts stated therein, and,

or

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provided;" so that the clause will read as fol

if the proceedings of the officer as set forth have been Mr. MORRILL. Practically this section is substantially in pursuance of the provisions of this

perhaps of less importance than any other in act, shall be considered and operate as a conveyance

the whole law. I am not aware that it has to the purchaser of all the rights in law or equity which the delinquent tax-payer had in the premises been required in a single instance thus far in at the time the lien of the United States attached to

the execution of the law throughout the whole gaid estate. The surplus, if any, arising from such

United States. I do not suppose that this secsale shall bo disposed of as provided in this act for like cases arising upon sales of personal property.

tion will be called into operation for five years And any person whoso estate may be seized for taxes, to come. The committee have, therefore, proas aforesaid, shall have the samerightto pay or tender the amount due, with all proper charges thereon,

posed but few amendments and those chiefly prior to the sale thereof, and thereupon to relieve verbal. his said estato from sale as aforesaid, as is provided Now, Mr. Chairman, I perceive there is a in this act for personal property similarly situated. And any collector or deputy collector may, for the

disposition to make this section entirely ineffectcollection of taxes or duties imposed upon any per- ual. If many more amendments should be son or for which any person may be liable by this act, and committed to him for collection, seize and sell

ingrafted upon it, I should be quite willing that the lands of such person situated in any other col

the whole section should be stricken out. I lection district within the State in which said oflicer || hope, however, that no further amendment will resides; and his proceedings in relation thereto shall

be adopted unless the Committee of Ways and have the same effect as if the same were had in his proper collection district. And tho owners, their

Means on consideration should conclude to heirs, executors, or administrators, or any person ofter the substitute presented by the gentleman having an interest therein or a lien thereon, or any from Missouri, [Mr. BENJAMIN,] which seems person on their behalf, shall have liberty to redeem the land sold as aforesaid, within one year from and

to have been carefully prepared, and which after recording the said deed, upon payment to the will be printed, so that we may compare it with purchaser, or, in case he cannot be found in the

the section as it stands. county where the lands are situate, to the collector,

Mr. LOAN. I would suggest that the par: for the use of the purchaser, his heirs or assigns, of the amount paid by the purchaser, with interest on agraph be passed over until that proposed subthe same at the rate of ten per cent, per annum. And insert in lieu thereof the following:

stitute be printed, and then let this be acted If the amount bid shall be then and there pail, the

on at the same time. officer shall give his receipt therefor, if requested, and Mr. BENJAMIN. I think that my colleague within five days thereafter he shall make out, execute, will find that the substitute I propose covers acknowledge, and deliver to the purchaser on request a certificate reciting thoseizure and sale of said prop

the point embraced in his amendment. erty, the cause thereof, the amount of the tax or duty Mr. LOAN. Then I have no objection to a and all costs for which said sale was made, and of all

vote being taken on this proposition now. his acts and doings in relation thereto, and the amount paid by th purchaser. The acknowledgment shall

The amendment was not agreed to. be made before an officer of and in the forın required

Mr. WRIGHT. I inove to amend by insertby the laws of the State or Territory in which the real estate sold is situate, and when said certificate is filed

ing after the word "again," in line live hunin the office of the receiver of land titles in the county dred and eighty-four, the words “advertise in which the real estate sold is situate, it shall impart

and,' and inserting after the word “manner'' notice to all parties in anywise interested in said real estate from and after the scizure of the same by said

in the next line the words as hereinbefore oficer. Any person having any interest in or any lien on said real estate or any part thereof, or any person in their behalf, may redeem said real estate within ono year from the date of the filing of the cer- If the amount bid shall not bothen and there paid, tificate of the sale thereof as aforesaid upon the pay- the officer shall forth with proceed to again advertise ment to thecollector of the district in which said real and sell said estate in the same manner as hereincstate is situate for the use of said purchaser, his heirs before provided. or assigns, of the amount paid by the purchaser, with interest on the same at the rate of ten per cent. per

Mr. MORRILL. I see no objection to that. annum, and on the payment of the came to the col, The amendment was agreed to. lector he shall give to the person making the payment The Clerk read the next paragraph, as folacertificate referring to the sale of said real estate by said collcctor, and of the certificate thereof delivered

lows: by him to the purchaser, giving the date thereof and That section forty-onc be amended by striking out describing the real estate sold and certifying that said all after the enacting clausc, and inserting in lieu real estate had been redeemed by the payment of the thereof the following: that it shall be the duty of amount of said sale, the penalty ihereon, and all costs the collectors aforesaid, or their deputies, in their and charges on account thereof, and by whom and on respective districts, and they are hereby authorized whose behalf the same was made. If said real estate to collect all the duties and taxes imposed by this act, is not redeemed as aforesaid before the expiration of bowover the same may bo designated, and to proseono ycar from the time of the filing for record of said cute for the recovery of any sum or sums which may certificate of sale as hereinbefore provided, the col- be forfeited by virtue of this act; and all fines, penlector of the district in which the real estate is situate, alties, and forfeitures which may be incurred or imon the production of the certificate of sale with the cor- posed by virtue of this act, shall be sued for and tificate of the recorder of land titles for the county in recovered, in the name of the United States, in any which the land is situate indorsed thereon or annexed proper form or action, or by any appropriate form of thereto, shall, if it appear that one year has elapsed proceeding, qui tam, or otherwise, before any circuit since the filing for record of said certificate of sale, or district court of the United States for the district make, execute, acknowledgo, and deliver to the pur- within which said finc, penalty, or forfeiture may chaser, his heirs or assigns, a deed for said real estate, have been incurred, or before any other court of comreciting the seizure and sale of said real estate, the petent jurisdiction. And taxes or duties may be sued cause thereof, the amount of the tax or duty and all for and recovered in any proper form of action before costs for which thesalo was made, and all his acts and any circuit or district court of the United States for doings in relation thereto, the amount paid by the the district within which the liability to such tax may purchaser, the exccution of a certificate of sale, and have been or shall be incurred, or where the party the time the samo was filed for record with the re- from whom such tax is due may resido at the time of corder of land titles of the county in which the real tho commencement of said action. But no such suit estate is situate as appears by the recorder's certifi- shall be commenced unless the Commissioner of Incate indorsed thereon and conveying to the grantco ternal Revenue shall authorize or sanction the prosaid real estate, and said deed shall operate as a con- ceedings: Provided, That in case of any suit for penveyance to the grantee therein all the right, title, altiesor forfeitures brought upon information received estate, and interest in law or equity which the delin- from any person, other than a collector, deputy colquent had in the premises at the time the lien of the lector, assessor, assistant assessor, or inspector of United States attached to said estate, and said deed internal revenue, the United States shall not be suband all recitals therein shall be prima facie evidence ject to any costs of suit, nor shall the fees of any of the facts therein contained. Any surplus money attorney or counsel employed by any such officer bo arising from such salesball be disposed of as provided allowed in the settlement of his account, unless the in this act for like cases arising upon sales of personal employment of such attorney or counsel shall be auproperty.

thorized by the Commissioner of Internal Revenue, Mr. LOAN. Mr. Chairman, as this section

either express or by general regulations. now stands no proper provision is made for

Mr. HOLMES. I move, on page 37, to giving due notice of proceedings by recording strike out the following words: these papers. The section does not provide Provided, That in case of any suit for penalties or in any way for securing the rights of third forfeitures brought upon information received from parties.

any person, other than a collector, deputy collector, It seems to me judicious that the

assessor, assistant assessor, or inspector of internal defeasible title should depend upon the cer- revenue, the United States shall not be subject to tificate duly recorded with the land titles of any costs of suits. the proper county, and that if the party inter- Mr. MORRILL. I hope that motion will ested should fail to redeem the property sold not prevail. The gentleman will see that it is within the time limited in the act, then the provided the fees of any attorney or counsel collector shall proceed to make a deed and employed by any such officer shall not be alconvey the absolute title. That is the object | lowed in the settlement of his account unless which I think will be obtained by the amend- the employment of such attorney or counsel ment.

shall be authorized by the Commissioner of

Internal Revenue, either express or by general regulations.

The amendment was disagreed to.

Mr. ALLISON. I move to amend in line six hundred and ninety, so that it will read

expressly or.
The amendment was agreed to.

Mr. GARFIELD. I move the following amendment:

Page 37, after line six hundred and eighty-nine, insert:

That section forty-four be amended by striking out all after the enacting clause and inserting in lieu thereof the following: that the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, shall be, and is hereby, authorized, on appeal to him made, toremit, refund, and pay backallduties crron cously orillegally assessed or collected, and all duties that shall appear to be injustly assessed or excessive in amount, or in any manner wrongfully collected, and also reply to collectors or deputy collectors the full amount of such sums of money as shall or may be recovered against them or any of them in any court, for any internal duties or licenses collected by them, with the costs and expenses of suit, and all damages and costs recorered against assessors, assistant assessors, collectors, deputy collectors, and inspectors, in any suit which sball bo brought against them or any of them by reason of anything that shall or may be dono in the due performance of their official duties; and all judgments and moneys recovered or received for taxes, costs, forfeitures, and penalties shall be paid to the col. lector as internal duties are required to be paid: Provided, That where a second assessment may have been made in case of a list, statement, or return which in the opinion of the assessor or assistant assessor was false or fraudulent, or contained any understatement or undervaluation, such assessment shall not be remitted, nor shall taxes or duties collected under such assessment be recovered, refunded, or paid back unless said list, statement, or return was not falso or fraudulent, and did not contain any understateincnt or undervaluation.

Mr. Speaker, the forty-fourth section of the law as it now stands provides for refunding all the taxes in cases where there have been wrong assessments. That is perfectly proper, but there has been a ruling in the northern district of New York that in cases of fraudulent lists returned under the exact terms of the law the money may be refunded. This amendinent has been moved at the request of the Commis. sioner of Internal Revenue. It provides that the section which relates to refunding shall not apply to persons who have had additional as. sessments in consequence of fraudulent returns. It is to correct that new case which seems to have arisen in the administration of the law.

The amendment was agreed to.

Mr. WRIGHT. Provision is made as to the method in which suits shall be brought in the district and circuit courts. I move to insert these words:

And in all such cases the defendant shall be entitled to a trial by jury.

Mr. ALLISON. I do not know that I fully comprehend what the gentleman from New Jersey proposes. If these cases are to be tried by the courts undoubtedly either party may be entitled to a jury: If they are not to be tried by a court there is no tribunal to summon a jury. I do not think this amendment ought to be adopted.

The amendment was rejected.

The Clerk read the next paragraph, as follows:

That section forty-eight be amended by striking out all after the enacting clause and inserting the following: that all goods, wares, merchandise, articles, or objects on which taxes 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 tbe 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 taxes, may be seized by any collector or deputy collector who shall have reason to believe that the same are possessed, bad, 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 into articles of a kind subject to tax or duty under this act, for the purpose of selling such manufactured articles in fraud of said laws, or with design to evade the payment of said tax or duty; and also all tools, implements, instruments, and personal property whatsoever, in the place or building, or within any yard or iuclosure where such articles on which taxes are imposed, as aforesaid, an intendedto beused 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; and the proceedings to enforce said for- the same manner as if such property had been seized feiture shall be in the nature of a proceeding in remin

The next paragraph was then read, as folby virtue of the process aforesaid. the circuit or district court of the United States for the

lows: district where such seizure is made, or in any other

Mr. WRIGHT. I have a word to say on

That section seventy-two be amended by striking court of wompetentjurisdiction. And any person who that amendment. The proceeding under this

out all after the enacting clause and inserting, in licu shall have in his custody or possession any such goods, section is similar in all respects to proceedings

thereof, the following: that every person, firm, comwares, merchandise, articles, or objects subject to tax as aforesaid, for the purpose of selling the same with in rem in what we term cases of attachment,

pany, or corporation engaged in any trade, business,

or profession on which a special tax is imposed by the design of avoiding payment of the taxes imposed and I cannot conceive that this House will,

law, shall register with the assistant assessor of tho thereon, shall be liable to a penalty of $500, or not less than double the amount of taxes fraudulently

upon a little reflection, undertake in this way assessment district, first, his or their name or etyle, attempted to be evaded, to be recovered in any court to adopt a proposition of this kind, which I

and in case of a firm or company, the names of the

several persons constituting such firm or company, of competent jurisdiction; and the goods, wares, mer- deem unfair and unjust to those whom I may and their places of residence; second, the trade, chandise, articles, or objects which shall be so seized term defendants in such cases.

business, or profession, and the place where such by any collector or deputy collector muay, at the option of the collector, be delivered to the marshal of said

There is a provision in the law by which an

trade, business, or profession is to be carried on;

third, if a rectifier, the number of barrels he designs district, and remain in the care and custody of said assessor may advise, and his advice seems to

to rectify; if a peddler, whether he designs to travel marshal, and under his control until he shall obtain

have the authority of law. It is well known on foot, or with one, two, or more horses; if an innpossession by process of law, and the cost of seizure made before process issues shall be taxable by the that in all cases of proceedings by attachment,

keeper, the yearly rental value of the house and

property to be occupied for said purpose; if not court: Provided, however, That when the property

and in fact in all other cases, it is necessary rented, the assistant asseggor shall value the same. so seized inay be liable to perish or becomo greatly for the court to have jurisdiction of the person

All of which facts shall be returned duly certified by reduced in priceor value by keeping, or when it cannot be kept without great expense, the owner thereof, and of the subject-matter; and in proceedings

such assistant assessor, both to the assessor and col

lector of the district; and the special tax shall bo the collector, or the marshalofthe district, may apply in rem it is necessary for the court to have paid to the collector or deputy collector of the disto the assessor of the district to examinesaid property:

jurisdiction over the property as well. But in trict as hereinafter provided for such trade, business, and if, in the opinion ofsaid assessor, it shall be necessary that the said property should be sold to prevent no case, as I understand the law, in any State

or profession. such waste or expense, he shall appraise the same; of this Union, can any man's property be taken, Mr. MORRILL. I move to insert the words and the owner thereupon shall have said property

advertised, and sold upon the mere ipse dixit or mules'' after the words " returned to him upon giving bond in such forin as

or with one, two, inay be prescribed by the Commissioner of Internal of an assessor or assistant assessor or collector.

or more horses." Revenue, and in an amount equal to the appraised In all cases of attachment the defendant, by

The motion was agreed to. value, with such suretics as the said assessor shall

coming in and giving up all, may have a right deem good and suficient, to abide the final order,

Mr. MORRILL. I move to strike out the decrec, or judgment of the court having cognizance of trial by jury. This right is denied to him

words "if not rented, the assistant assessor of the case, and to pay the amount of said appraised if this section is to be adopted. I appeal to shall value the same. value to the collector, marshal, or otherwise, as he may be ordered and directed by the court, which

gentlemen if I am not correct in my under- The motion was agreed to. bond shall be filed by said assessor with the United standing of it. There can be no trial by jury, States district attorney for the district in which said no opportunity for the defendant to appear

The next paragraph was read, as follows: proceedings in rem may be commenced: Provided, That in case the aforesaid bond shall be executed

before the court, because the notice is not to That section seventy-three beamended by strikbefore the process is served upon the property, the be given to him, but to his bondsman. Can

ing out all after the enacting clause and inserting, in

licu thereof, the following: that any one who shall marshal shall serve notice upon the bondsmen, and that be called justice?

exercise or carry on any trade, business, or profession, the court shall have jurisdiction of the inatter the same as if process had been served upon the property

I desire to have a provision inserted in this or do any act hereinafter mentioned, for the exerso appraised and returned as aforesaid ; but if said section that when notice is given to the bonds

cising, carrying on, or doing of which a special tax is

imposed by this act, without payment thereof as in owner shall neglect or refuse to give said bond the men only, who are not owners of the property, that behalf required, shall, for every such offense, assessor shall issue to the collector or marshal aforesaid an order to sell the same; and the said collector

the court fails of its jurisdiction. We are not besides being liable to the payment of the tax, be or marshal shall thereupon advertise and sell the said doing justice to these men by undertaking to

subject to imprisonment for a term not exceeding two

years, or a fine not excecding $500, or both, one moiety property at public auction in the same manner as declare that that which according to law does

of such fine to the use of the United States, the other goods may be sold on final execution in said district;

not give them jurisdiction shall authorize these moiety to the use of the person who shall first give and the proceeds of the sale, after deducting the reasonable costs of the seizurcand sale, shall be paid officers to proceed and divest a man of his prop

information of the fact whereby said forfeiture was

incurred. to the court aforesaid, to abide its final order, decree, erty without the intervention of the court or or judgment. without authority of law.

Mr. WRIGHT. I would like to ask the chairMr. MORRILL. I move to strike out lines I am willing to go for any proceeding that man of the Committee of Ways and Means [Mr. six hundred and ninety-nine and seven hun- will secure to the United States Government Morrill) in what courts these persons are to dred, as follows:

whatever amount may be due to it, but justice | be tried, and what courts are to inflict the Who shall have reason to believe that the same demands, inasmuch as there may be mistakes | penalty. are possessed, had, or held for the purpose or design on the part of assessors and collectors, that

Mr. MORRILL. The courts of the United aforesaid. notice should be given to the parties in interest,

States, of course. The amendment was agreed to.

and that they shall be allowed to go before a I move to amend by striking out the words Mr. MORRILL. I move to strike out the court. If a question of fact is made, a party

one moiety of such fine to the use of the Uniwords “ articles ofin line seven hundred has in ordinary proceedings in a court of jus- ted States, the other moiety to the use of the and two.

tice the right of a trial by jury.

If it is a ques

person who shall first give information of the The amendment was agreed to.

tion of law he can go before a court and have fact whereby said forfeiture was incurred; Mr. MORRILL. I move to strike out the || justice done him equally well.

and insert in lieu thereof the words, and such following word lines seven hundred and I trust the chairman of the committee will

fine shall be distributed between the United nine, seven hundred and ten, and seven hun

look at this matter in the light I have presented States and the informer, if there be any, as dred and eleven :

it, and with his known intelligence will suggest || provided by law.”

a better section than the one that is now under The amendment was agreed to. On which taxes are imposed, as aforesaid, and intended to be used by them in the fraudulent manconsideration.

Mr. PRICE. I move to amend this paraufacture of.

Mr. GARFIELD. Almost every point the graph by striking out the word “without," beAnd to insert in lieu thereof the word “or;" || gentleman has made is against what is now the fore the words "payment thereof as in that so that it shall read :

law. All the committee have done is to repeat behalf provided,'' and inserting the words and And also all tools, implements, instruments, and it at great length with some limitations and

shall refuse," so that it will read, “and who personal property whatsoever, in the place or build- restrictions.

shall refuse payment thereof,' &c. It is a posing, or within any yard or inclosure where such arti- The amendment was agreed to. clcs or such raw materials shall be found, may also

sible case that an innocent party may be taken be seized by any collector or deputy collector, as

The Clerk read the next two paragraphs, as ap under this law and imprisoned. Now, what aforesaid. follows:

I wish is, that if he shall refuse to pay after the The amendment was agreed to.

That sections fifty-three, fifty-four, fifty-fivo, fifty- || demand is made he shall then be punished, and

six, fifty-seven, fifty-nine, sixty-two, sixty-three, Mr. MORRILL. I move to strike out in

not without. sixty-four, sixty-five, sixty-six, sixty-seven, sixtyline seven hundred and thirty-two, after the eight, sixty-nine, and seventy be, and the same are

Mr. MORRILL. It is made the duty of perword “provided," the word "however." hereby, repealed.

sons engaged or about to engage in any busi

That section seventy-one be amended by striking The amendment was agreed to. out all after the enacting clause and inserting, in licu

ness, for which a special tax is required, and Mr. MORRILL. I move to strike out after

thereof, the following: that no person, firm, com- which takes the place of a license, to go and

pany, or corporation shall be engaged in, prosocute, obtain a license. The proposition of the gen. the word "

commenced," in line seven hun. or carry on any trade, business, or profession, heredred and fifty-one, the following: inafter mentioned and described, until he or they

tleman from Iowa [Mr. Price] would make it shall have paid a special tax therefor in the manner Provided, That in case the aforesaid bond shall be

necessary for the assessor to go around and find hereinafter provided.

out all such cases. executed before process is served upon the property,

It might be very inconthe marshal shall serve notice upon the bondsmen,

Mr. LE BLOND. I move that the com- venient for him to travel over a whole district and the court shall have jurisdiction of the matter mittee now rise.

or enough of it to find out what parties are enthe same as if process had been served upon the Mr. MORRILL. Wait until half past four | gaged in all sorts of business. property so appraised and returned as aforesaid. o'clock.

T'he amendment was not agreed to.
And to insert in lieu thereof the following: Mr. ELDRIDGE. There is hardly a quorum
Provided further, That in case said bond shall be

The next paragraph was read, as follows: present now. executed and the property returned beforo seizure Mr. LE BLOND. I must insist on my

That section seventy-four be amended by striking thereof by virtue of the process aforesaid, the mar

out all after the cnacting clause, and inserting, in shal shall give notice of the pendency of proceedings motion.

lieu thereof, the following: that the receipt for the in couri to the parties executing said bond by per- The question was taken; and upon a division payment of any special tax shall contain and set sonal service or publication, and in manner and form there were-ayes 29, noes 54.

forth the purpose, trade, business, or profession for as the court may direct, and the court shall there

which such tax is paid, and the name and place of upon have jurisdiction of said matter and parties in So the motion was not agreed to.

abodo of tho person or poreons paying the samo; if

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