Approved Mar. AN ACT to provide for deducting any debt due the United States from 3, 1875. any judgment recovered against the United States by such debtor. 18 Stat., p. 481. due United States Treasury in pay. against the Unit amount to be Be it enacted by the Senate and House of Representatives of Amount of debt the United States of America in Congress assembled, That to be withheld when any final judgment recovered against the United States by Secretary of or other claim duly allowed by legal authority, shall be ing judgments or presented to the Secretary of the Treasury for payment, and allowed claims the plaintiff or claimant therein shall be indebted to the ed States. United States in any manner, whether as principal or surety, it shall be the duty of the Secretary to withhold payment of an amount of such judgment or claim equal to When Secre- the debt thus due to the United States; and if such plainttary shall execute discharge. 'iff or claimant assents to such set off, and discharges his judgment or an amount thereof equal to said debt or claim, the Secretary shall execute a discharge of the debt due from When further the plaintiff to the United States. But if such plaintiff, withheld to cover or claimant, denies his indebtedness to the United States, or refuses to consent to the set-off, then the Secretary shall withhold payment of such further amount of such judgment, or claim, as in his opinion will be sufficient to cover all legal charges and costs in prosecuting the debt of the When Secre- United States to final judgment. And if such debt is not tary shall cause already in suit, it shall be the duty of the Secretary to cause legal proceedings to be commenced. legal proceedings to be immediately commenced to enforce the same, and to cause the same to be prosecuted to final judgment with all reasonable dispatch. And if in such When balance action judgment shall be rendered against the United States, or the amount recovered for debt and costs shall be less than the amount so withheld as before provided, the balance shall then be paid over to such plaintiff by such Secretary with six per cent interest, thereon for the time it has been withheld from the plaintiff. costs, &c. shall be paid with interest. AN ACT relating to vinegar factories established and operated prior to March first, eighteen hundred and seventy-nine. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That any vinegar factory for the manufacture of vinegar, established and operated as a vinegar factory prior to March first, eighteen hundred and seventy-nine, may be operated for the manufacture of vinegar by the use of alcoholic vapor within such distance less than six hundred feet of any distillery or rectifying-house under such regulations as the Commissioner of Internal Revenue may prescribe with the approval of the Secretary of the Treasury. Approved, June 14, 1879. Extract from section 2 of the legislative, executive, and judicial appropriation act, approved June 21, 1879. "Provided, That hereafter storekeepers at distilleries that mash less than sixty bushels of grain per day shall be allowed not exceeding fifty dollars per month. But when one person acts as storekeeper and gauger, his salary shall not exceed four dollars per day for the time actually employed." AN ACT providing for the binding of the Internal Revenue Laws and Manual. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Public Printer is hereby authorized to bind in cloth three thousand copies of the Compilation of Internal Revenue Laws and three thousand five hundred copies of the Internal Revenue Manual for the use of the Internal Revenue Bureau. Approved, June 27, 1879. Absence- of persons who fail to make returns required for taxation, how 3220 3221 3309a of stamp on tobacco and snuff to be notice and evidence of of collections, &c., to be laid before Congress annually in tab- Accounting officers- withholding credits in set-off to debts due United States to report to Solicitor of Treasury 1766 146 separate, for different classes of receipts of taxes... Accounts- of officers, &c., receiving public money to disburse, monthly. 3622, 3623 .3145, 3146, 3212, 3217 5, 6, 27, 28 by collectors of internal revenue of stamps for distilled against officer for acts done under revenue laws or laws rela- officers of internal revenue may maintain for damages done to for taxes, fines, &c., under internal-revenue laws in name of 3213 not to be commenced without sanction of Commissioner of 3214 when United States not subject to costs in.. 3214 under internal-revenue laws, rules to be observed by officers, for restraining, assessing, and collecting taxes not to be main- for recovery of taxes paid on second assessment on allegations for recovery back, of taxes, not to be maintained until ap- collectors' charges for Affidavits- to casks of distilled spirits. Adulteration- of distilled spirits before tax paid to create fictitious proof, Advertisements— of notice of sale on distraint for internal-revenue taxes...... falsely making, altering, forging, &c., uttering or publishing making or using by any person, of any false, to obtain pay- Affixing of stamps— to packages of fermented liquor.. to packages of tobacco and snuff.. internal revenue, may be employed .2 powers and duties of certain penal sections of the law made applicable to may demand production, &c., of tobacco peddlers' stamp and may be withdrawn from bond for scientific purposes without may be withdrawn by manufacturer of perfumery, &c., with- to Commissioner of Internal Revenue before suit in case of 3226 31 Apples- brandy made from, or from peaches or grapes, may be ex- Appraisal- 3255 of property exempt from distraint for internal revenue taxes. ཝཱ བ ཎྜ བ 43 21 78 21 Arrears- no money to be paid to person in arrears to the United States in case of neglect to make return by person liable to pay taxes when second is made on account of first being founded on allowed 3220 30 |