812 THIRTY—SEVENTH CONGRESS. Sus. I. Ch. 45. 1861. State may pay District of Columbia, shall be liable to be paid and satisfied, in whole or lf wigby ’°l‘?"·S; in part, by the release of such State, Territory, or District, duly executed, Eg °U,,?Q:;gIms to the United States, of any liquidated and determined claim of such State, Skies- Territory, or District, of equal amount against the United States: Pro- £“’·.P· 38* vided, That, in case of such release, such State, Territory, or District r°m°' shall be allowed the same abatement of the amount of such tax as would be allowed in case of payment of the same in money. Duty of c0llec— Sec. 54. And be it further machd, That it shall be {be duty of the
- 0*1 t0_ 00]]***** collectors aforesaid in their respective districts, aud they are hereby an-
%;t;?Qsl:‘cl:°s°d thoriked, to collect the duties imposed by this act, and to prosecute for the recovery of the same, and for the recovery of any sum or sums which Fines and pen- may be forfeited by virtue of this act; and all Hnes, penalties, and for- °·l*l°¤· lm" ’°· feitures which shall be incurred by force of this act, shall and may be °°v°r°d’ sued for and recovered in the name of the United States or of the colleo-· for within whose district any such fine, penalty, or forfeiture shall have been incurred, by bill, plaint, or information; one moiety thereof to the use of the United States, and the other moiety thereof to the use of such collector. Debts duo mm SEC- 55. And be it further enacted, That the amount of all debts due {?ll*:3°’S:gt*:° to the United States by any collector, under this act, whether secured by be"; um ,,:°m, bond or otherwise, shall and are hereby declared to be a. lien upon the real estate and lands and real estate of such collector, and of his sureties, if he shall have 3*;: °f I"' “‘“`°‘ given bond, from the time when suit shall be instituted for recovering the same; and, for want of goods and chattels and other personal effects of such collector or his sureties to satisfy any judgment which shall or may be recovered against them, respectively, such lands and real estate may be sold at public auction, after being advertised for at least three weeks in not less than three public papers within the collection district, and in one newspaper printed in the county, if any there be, at least six weeks prior to the time of sale; and for all lands or real estate sold in pursuance of the authority aforesaid, the conveyances of the marshals or their deputies, executed in due form of law, shall give a valid title against all persons claiming under such collector or his sureties, respectively. _0q5ce of com- Sec. 56. And be it fimher enacted, That, for superintending the col-
- ‘“::_gE€;d°f °°·x' lection of the direct tax and internel duties or income tax laid by this act,
` an officer is hereby authorized in the Treasury Department, to be called “ Commissioner of Taxes," who shall be charged, under the direction of the Secretary, with preparing all the forms necessary for the assessment and collection of the tax and duties aforesaid, with preparing, signing, and distributing all such licenses as are required, and with the general superintendence of all the officers employed in assessing and collecting said tax and duties ; said commissioner shall be appointed by the President, upon the nomination of the Secretary of the Treasury, and he shall receive an s:;¤§<>¥l*Y»d¤*!» annual of three thousand dollars. The Secretary of the Treasury ‘ may assign the necessary clerks to the office of said commissioner, whose C;°,k,,_ aggregate salaries shall not exceed six thousand dollars per annum, and the amount required to pay the salaries of said commissioner and clerks is hereby appropriated. ·;;,,,°u“m._;, Sec. 57. _ nd be it ficrtlur euacte¤L That in case of the sickness or xgggvuv mv Y61UPOf3i')' dlehbllify of a. collector to discharge such of his duties as cannot, tender existing laws, be discharged by a deputy, they may be devolved by him .upon a deputy: Provided, Information thereof be immediately communicated to the Secretary of the Treesui-y, and shall not be disapproved by him: And provided, That the responsibility of the collector or hmuretnes to the United States shall not be thereby affected or nmpai . mmuemrdmr $*20. 58. And be it further enacted, That in case a. collector shall die, {goggle, E.Ec.,lwvho nesngn, or be- removed, the deputy of such collector longest in service at the °“° ’“ ”’P°°°· time 1mmed1ately preceding, who shall have been longest employed by
