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State exemption laws govern. Fisk v. O'Neill, 16 Otto, 272.

Redemption of lands sold under execution, local laws govern. Brine v. Hartford Fire Insurance Co., 96 U. S. 627.

The United States Circuit Court, Southern District of New York, made an order for the examination of Robert Boyd to discover whether he had property to satisfy judgment of the court. Boyd refused to testify, and was imprisoned for contempt of court. The Supreme Court was petitioned for a writ of habeas corpus and certiorari. The circuit court was sustained in proceedings in the matter in accordance with the laws of the State of New York, under Sec. 916. Ex parte Boyd, 105 U. S. 647.

Sec. 986. All writs of execution upon judgments obtained for the use of the United States, in any court thereof, in one Executions in State, may run and be executed in any other State or in States run in any Territory, but shall be issued from, and made re- Territory. turnable to, the court wherein the judgment was obtained.

favor of United

every State and

DEBTS DUE UNITED STATES.

Amount of

An act to provide for deducting any debt due the United States from any judg

ment recovered against the United States by such debtor. Approved March 3, 1875 (18 Stat. 481.)

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That when any final judgment recovered against the United debt due

United States States, or other claim duly allowed by legal authority, to be withheld shall be presented to the Secretary of the Treasury for Treasury in

ments or allowed claims

United States.

paying judgpayment, and the plaintiff or claimant therein shall be indebted to the United States in any manner, whether

against the 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 the debt thus due to the United States ; and if such plaintiff or claimant assents to such set-off, and tary shall exe

cute discharge. discharges his judgment or an amount thereof equal to said debt or claim, the secretary shall execute a discharge of the debt due from the plaintiff to the United States. But if such plaintiff or claimant denies his indebtedness to amount to be the United States, or refuses to consent to the set-off, cover costs, 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 United States to final judgment. And if such debt is not

When secre

When further

etc.

already in suit, it shall be the duty of the secretary to cause legal When secre

proceedings to be immediately commenced to enforce tary shall cause the same, and to cause the same to be prosecuted to ings to be com- final judgment with all reasonable dispatch. And if menced.

in such 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 When balance shall be paid,

balance shall then be paid over to such plaintiff by with interest.

such secretary, with six per cent interest thereon for the time it has been withheld from the plaintiff.

Sec. 3166. Whenever any person indebted to the United States Priority of

is insolvent, or whenever the estate of any deceased United States debtor, in the hands of the executors or administrators, in insolvent

is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied ; and the priority hereby established shall extend as well to cases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent debtor are attached by process of law, as to cases in which an act of bankruptcy is committed.

Sec. 3167. Every executor, administrator, or assignee, or other Liability of ex- person, who pays any debt due by the person or estate

from whom or for which he acts, before he satisfies and States.

pays the debts due to the United States from such person or estate, shall become answerable in his own person and estate for the debts so due to the United States, or for so much thereof as may remain due and unpaid.

estates.

ecutors, etc., to United

ward to Solicitor of the

DUTIES OF CLERKS OF UNITED STATES COURTS. Sec. 797, as amended by Sec. 2, act March 1, 1879. Every clerk of Clerk to for- a circuit or district court shall, within thirty days

after the adjournment of each term thereof, forward Treasury a list of judgments,

to the Solicitor of the Treasury a list of all judg

etc.

ments and decrees, to which the United States are parties, which have been entered in said court, respectively, during such term, showing the amount adjudged or decreed, in each case, Clerk to report

for or against the United States, and the term to which

execution thereon will be returnable. He shall also, at sioner as to all moneys paid the close of each quarter or within ten days thereafter, internal reve. report to the Commissioner of Internal Revenue all nue cases, etc.

moneys paid into court on account of cases arising

to commis

into court in

Sec. 2, act

under the internal revenue laws, as well as all moneys paid on suits on bonds of collectors of internal revenue. The report shall show the name and nature of each case, the date of payment into court, the amount paid on account of March 1, 1879. debt, tax, or penalty, and also the amount on account of costs. If such money, or any portion thereof, has been paid by the clerk to any internal revenue officer or other person, the report shall show to whom each of such payments was made ; and if to an internal revenue officer, it shall be accompanied by the receipt of such officer.

Secs. 5 and 6, act Feb. 22, 1875 (18 Stat. 334), provide penalties for clerk not making reports, etc.

(FORM 17, REVISED.)

NOTICE OF TAXES ASSESSED.

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100

OFFICE OF THE COLLECTOR OF INTERNAL REVENUE,
DISTRICT, STATE OF

189. List for month of

18 . Div. M

A tax, under the Internal Revenue Laws of the United States, amounting to dollars, being for

has been assessed against you by the Commissioner of Internal Revenue, and transmitted by him to me for collection. This tax is due and payable on or before the

and unless paid within that time it will become my duty to collect the same with a penalty of five per centum additional, and interest at one per centum per month.

[Signature] Payment may be made to

at

Collector.

day of

Bring this notice with you.

(FORM 21, Page 1.)

GENERAL DEMAND FOR TAXES.

List.

OFFICE OF THE COLLECTOR OF INTERNAL REVENTE,
DISTRICT, STATE OF

189. MI

A tax, under the internal revenue laws of the United States, amounting to 100 dollars, being for has been assessed against you by the Commissioner of Internal Revenue, and transmitted by him to me for collection. The same not having been paid within the time required by law, you became liable to pay five per centum additional upon the amount thereof, and interest at the rate of one per centum per month from the day of and demand is hereby made upon you for the said tax, with the additional five per centum, and such interest as may accrue before payment. If not paid within ten days from the personal service or mailing hereof, it will become my duty to collect the same by distraint and sale of property.

189,

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day of

I certify that on the

189 , I served a notice, of which the within is a true copy, upon the within-named by giving it in hand to him, or by leaving it at his last and usual place of abode, or his usual place of business. Subscribed this

189. [Signature]

Deputy Collector.

day of

66

The above form of return should be changed, as the case may require, to make it conform to the facts. For instance, if the service is made personally, the words, or by leaving it at his last and usual place of abode, or his usual place of business," should be erased, and in other cases the printed words not required in stating the mode of service should be erased.

(FORM 38, REVISED JUNE, 1887, Page 1.)

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SS.

; that

W

day of

CLAIM FOR THE REDEMPTION OF STAMPS (OTHER THAN DOCU

MENTARY AND PROPRIETARY) UNDER SECTION 3426, REVISED STATUTES OF THE UNITED STATES, AS AMENDED BY THE ACT

OF MARCH 1, 1879. State of

, County of

of State and County aforesaid, being duly
according to law, deposes and says that (see note A)
he
engaged in the business of

;
that upon

the
A. D. 18

he purchased from Collector, Dist., State of

the Internal Revenue Stamp of the face value of Too dollars, herewith presented for redemption; and that he now the bona fide owner

of said stamp

and justly entitled to reimbursement therefor. Deponent now asks and demands that the sum of ido dollars, being the face value of said stamp , be refunded as provided in Section 3426, Revised Statutes, United States, as amended by the Act of March 1, 1879, for the following reasons, viz.: (See Nos. 4, 5, 6, and 7 of Instructions on page 623.)

or

W

Deponent further says (see note B) that he ha not heretofore presented any claim for the refunding of the above-mentioned amount or any part thereof; that the value or reimbursement of the value of said stamp

any portion thereof, has not heretofore been received by claimant, directly or indirectly; and further, that all manufactured or sold by

fully stamped as required by law, and that the said (see note C) not indebted to the United States in any amount whatever. And deponent further states that such stamp ha never been used otherwise than as above specified.

Sworn to and subscribed before me this day of A. D. 189.

[Signature]

P. O. address. (See Instruction No. 3, page 623.)

A. If a member of a firm, state the fact here.
B. If a claim has been presented before, state the fact in lieu of this.
C. Insert here the name of actual owner or owners of stamps.

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