112 THIRTY-—NINTH CONGRESS. Sess. I. Ch. 184. 1866. lector or deputy collector of the proper district, lor by such other collector or deputy collector as may be specially authorized by the commissioner of internal revenue for that purpose, and the same shall be forfeited to R”'m’**°’l’*l$» the United States; and also all raw materials found in the possession of
in any person or persons intending to manufacture the same into articles of
fraud of the ihw, a kind subject to tax for the purpose of fraudulentfly] sellingsuch manuggy b° S°""d· thetured articles, or with design to evade the payment of said tax; and ` also all tools, implements, instruments, and personal property whatsoever, in the place or building or within any yard or enclosure where such articles or such raw materials shall be fbund, may also be seized by any collector or deputy collector, as aforesaid, and the same shall be forfeited Prcceedingstc as aforesaid; and the proceedings to enforce said forfeiture shall be in
- ‘;g°"°° f°'”f°‘°' the nature of a proceeding in rem in the circuit or district court of the
` United States for the district where such seizure is made, or in any other F€¤°l*Y f°¤` court of competent jurisdiction. And any person who shall have in his §g?;°;;Y,§,t;,x` custody or possession any such goods, wares, merchandise, articles, or obwith intent to jects, subject `to tax as atbresaid, for the purpose of selling the same with EEE i;;'?? °f the design of avoiding payment of the taxes imposed thereon, shall be ’liable to a penalty of five hundred dollars, or not less than double the amount of taxes fraudulently attempted to be evaded, to be recovered in _G<>0d¤ wbé any court of competent jurisdiction; and the goods, wares, merchandise, "’"d*&°’ articles, or objects, which shall be so seized by any collector or deputy collector, may, at the option of the collector, be delivered to the marshal of said district, and remain in the care and custody of said marshal, and under his control until he shall obtain possession by process of law, and the cost of seizure made before process issues shall be taxable by the Perishabls court: Provided, That when the property so seized may be liable to gggggiggdt? b° perish or become greatly reduced in price or value by keeping, or when i it cannot be kept without great expense, the owner thereof, the collector, or the marshal of the district, may apply to the assessor of the district to examine said property; and if, in the opinion of said assessor, it shall be necessary that the said property should be sold to prevent such waste or expense, he shall appraise the same; and the owner thereupon shall muy l’° “*S*°F· have said ro ert returned to him u on ivinrr bond in such form as ma sdtoowner,he PP y .. P g.° . y giving baud_ be prescribcpt by] the comrpissipner 0; mtlernal revenue;} andd in an amount equa o the appraise va ue, wit suc sureties as the said assessor shall deem good and sufficient, to abide the final order, decree or judgment of the court having cognizance of the case, and to pay the amount of said appraised value to the collector, marshal, or otherwise, as mglfnd *° be he may be ordered and directed by the court, which bond shall be tiled by said assessor with the United States district-attorney for the district in which said proceedings in rem may be commenced: Provided further, That in case said bond shall have been executed and the property returned before seizure thereot, by virtue of the process aforesaid, the mar- Nqticepf pro- shal shall give notice of the pendency of proceedings in court to the $_;’§g;“8€f,;‘;lg‘;?;§ parties executing said bond, by personal service or publication, and in beggvcnmobiig. manner and form as the court may direct, and the court shall thereupon WS of b°¤d· have jurisdiction of said matter and parties in the same manner as if such If 9~r¤¤r does property had been seized by virtue of the process aforesaid. But if said
QQ; ?;’;§*bB owner shall neglect or refuse to give said bond, the assessor shall issue to
sonic; &c, the collector or marshal aforesaid an order to sell the same; and the Said collector or marshal shall thereupon advertise and sell the said property at public auction in the same manner as goodsmay be sold on final exe- Pyoceeds 055,,]% cution in said district; and the proceeds of the sale, after deducting thté reasonable costs of the seizure and sale, shall be paid to the court afore- ` _ said, to abide its final order, decree, or judgment. 67S§;*;’;”3 gg; _ That sections fifty-three, fifty-four, fifty-tive, fifty-six, fifty-seven, fifty· 7G` ,,,,;,,,,1Bd on nine, sixty-two, sixty-three, sixty-four, sixty-tive, sixty-six, sixty-seve¤, Sept. 1, 1866. sixty-eight, sixty-nine, and seventy, be, and the same are hereby, repealed,
