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[Duties, Collection of.]
President to make allowance to 'officers of inspection, as

he shall judge reasonable, not exceeding two and a half
per cent. on the duties collected

129
Persons guilty of falley swearing or affirming, shall suffer

the punishment of perjury; and if an officer, shall be in-

capable of holding any office under the United States 120
Mode of recovering fines and penalties, and the appropria-
tion of them

129
Collection of Duties on Carriages for the Conveyance of Perfons.
Duties shall be collected on all carriages usually, and

chiefly employed for the conveyance of persons, by what-
ever name or description; and in case of doubt, they shall
be deemed to belong to that class to which they bear the
greatest resemblance, and shall be collected under the
direction of the supervisors and inspectors of revenue,

subject to the controul of the treasury department 328
Every person owning a carriage liable to duty, shall annu-

ally make entry with the officer of inspection, for the
district in the month of September, or fixty days previ-
ous thereto. Officers of inspection in the month of Sep-
tember annually, shall attend in the most convenient
place in the district, (after giving notice) to receive such
entries, and to grant certificates of the payment of the
duty, describing the carriage, &c. iii. 328, 329
Persons beginning to keep carriages after Septemberto make
entry, and pay proportionally

330
Duties shall commence from the last day of September in

all cases where persons keep carriages during that month;
and where they begin to keep them afterwards, from

the last day of the month in which they begin 330,
If an untrue or defective entry be made, or no entry or pay-
ment be made, then on personal demand of the officer,
the owner shall be liable to pay the duties, and twenty-
five per cent. in addition to the officer for his trouble :-
provided, that demand shall not be made till sixty days
after the duty shall commence, and if paid within that
time, the owner fhall be exempted from the twenty-
five per centum ; and, provided, that on demand, the
owner shall present an exact description of the carriage,
with a statement of the cause why an exemption from
or remillion of the duty is claimed, to be subscribed and
fworn; which the officer shall receive, suspend the cola

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