444 THIRTY-SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. may be necessary for the purpose of examining said property, articles, or objects, or inspecting the accounts required by this act from time to time P¢·>¤¤!W fo! ¤¤· to be made. And every owner of such brewery, distillery, manufactory, §‘H“::lf° ‘°""° building, or place, or persons having the agency or superintendence of ° the same, who shall refuse to admit such officer, or to suffer him to examine said property, articles, or objects, or to inspect said accounts, shall, for every such refusal, forfeit and pay the sum of five hundred dollars. for forcibly Sec. 28. And be it further enacted That if any person shall forcibly bi¤d¤1‘§¤t;¤ ¤°}· obstruct or hinder a collector or deputy collector in the execution of this
- ‘;
- fg8"Q)f°1f,‘§sd,§“,Q_ act, or of any power and authority hereby vested in him, or shall forcibly
ties. rescue, or cause to be rescued, any property, articles, or objects, after the [A¥¤¤¤d¤di PM same shall have been seized by him, or shall attempt or endeavor so to P' H4'] do, the person so offending shall, for every such offence, forfeit and pay the sum of five hundred dollars. , V °°“?°*°" l° Seo. 29. And be it further enacted, That in case of the sickness or tem- ‘§Q:,,§; 2;*:::fd* porary disability of a collector to discharge such of his duties as cannot under existing laws be discharged by a deputy, they may be devolved by Notice to Soc. him upon one of his deputies: Provided, That information thereof be im- ¤'°*¤l'Y of *h° mediately communicated to the Secretary of the Treasury, and shall not Tmuum be disapproved by him: Andprovidcd, further, That the responsibility of the collector or his sureties to the United States shall not be affected or impaired thereby. _If collector Sec. 30. And be it furt/ter enacted, That in case a collector shall die, g;°‘l;t‘;$“;°g';f,fl‘°‘* resign, or be removed, the deputies of such collector shall continue to act P until their successors are appointed; and the deputy of such collector longest in service at the time immediately preceding may and shall, until a successor shall be appointed, discharge all the duties of said collector; and for the official acts and defaults of such deputy a remedy shall be had on the bond of the collector, as in other cases; and of two or more deputy collectors, appointed on the same day, the one residing nearest the residence of the collector- at the time of his death, resignation, or removal, shall in like manner discharge the said duties until the appointment of a successor; and any bond or security taken of such deputy by such collector, pursuant to the fifth section of this act, shall be available to his heirs or representatives to indemnify them for loss or damage accruing from any act of the proper deputy so continuing or so succeeding to the duties of such collector. Collectors or Sec. 31. And be it further enacted That it shall be the duty of the gQ“,2;‘;s°‘;n'Q°l' collectors aforesaid, or their deputies, in their respective districts, and prosecute for they are hereby authorized, to collect all the duties and taxes imposed by their f€°¤V°*"Y· this act, however the same may be designated, and to prosecute for the recovery of the same, and for the recovery of any sum or sums which Fines,&c.,how may be forfeited by virtue of this act; and all fines, penalties, and forfeit-
- °°°"°’°bl°· ures which may be incurred or imposed by virtue of this act, shall and
may be sued tbr and recovered, in the name of the United States, or of the collector within whose district any such fine, penalty, or forfeiture shall have been incurred, in any proper form of action, or by any appropriate form of proceeding, before any circuit or district court of the United States for the district within which said line, penalty, or forfeiture may have been incurred, or before any other court of competent jurisdiction ; and to whose and, where not otherwise and differently provided for, one moiety thereof ““· shall be to the use of the United States, and the other moiety thereof to the use of the person who, if a collector or deputy collector, shall first inform of the cause, matter, or thing whereby any such line, penalty, or forfeiture was incurred. HI’enalty for _ Sec. 32. find be it further enacted, That if any person, in any case, uf‘;°nf;iQ:lP;‘§d;‘; matter, hearing, or other proceeding in which an oath or aiiirmation shall this im, be required to be taken or administered under and by virtuc of this act, shall, upon the taking of such oath or atiirmation, knowingly and willingly
