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j ' i n " f : : FHE NATIONAL REPUBLICAN IS PtJBMBHKD EVERY MORNING, (SUNDAYS EXCEPTED,) u Seventh street, near E, opposite the General Post Office, by W. J. MUBTAGH i. CO. RATES OF ADVERTISING." One square, threo days' $l.i)0 Ono.squnre, four davi...... l.-'5 One square, fire days JjiO One square, six days 1,75 One square, two woeku 2.76 One square, tnrea weess 1. 3.50 Une sqnare, onomontn 4.00 One square, threttinonthSA 10.00 une square, lit montus.. 10.00 us.a1 une square, one, year 30.00 TSR it 3. To city lubseriben ill and ft quarter cent er week, payable, to tbo carrier. To mall subscriber!, three dollars and fifty ints per annum, payable In advance. Breryoiner day odTertuements, nny per cent, additional ; onoe a wek adTertlsenicnta charged new tor eaca insertion. Inserted only, once, ten cents a line. Adrertlsements inserted !nBidc33J per cnni. Vol. I. WASHINGTON, D. C, THU'jiY, AUGUST 8, 1661. i -i . inH adrance. Ten line or less constitute a square. 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Public No. 40 iN ACT to provide increased revenuo from ira 1 ports, to pay interest on the public debt, and lor other purposes. lie it enacted by the Senate and Holue of tepretental&is of At United States of America 1 Conyrea) assembled, That, from and after ae date ol the passage Ofthlaact, In lien of he duties heretofore imposed by law on the rtiiles hereinafter mentioned, and on such as my now be exempt from duty, there shall be svird, collected, and paid, on the goods, wares, ud merchandise, herein enumerated and pro ided fur, imported Irom foreign countries, the allowing duties and rates of duty, that is to ay 1 First, On raw sugar, commonly called luscovado or brown sugar, and on sugar not dvanced above number twelve, Dutch stand. ird, by cluyinp, boiling, clarifying, or other -roceds, and on sirup ot sugar or ot sugar cane .tid concentrated molasses, or concentrated nelado, two cents per pound j and on white tnd clayed sugar, when advanced beyond the aw state, above number twelve, Dutch stan lard, by clurilyiug or other process, and not et refined, two and a half cents per pound ( in re !i tied sugars, whether loaf, lump, crushed, ir pulverized, four cents per pound on sugars .fter being refined, when tbey are tinctured, solored, or in any way adulterated, and on su ;ar candy, six cents per pound ) on molasses, ive cents per gallon : Provided, That all sirups if sui;ar or of sugar cane, concentrated mo- asses or melado, entered under the name of nola.'ses, or any other name than sirup of su. ;ttr or ot sugar cane, concentrated malaxes, r concentrated melado, shall be liable to for 'eiluro to the United States. On all teas, SI een cents per pound : on almonds, four cents )er pound ; shelled almonds, six cents per jound j on brimstone, crude, three dollars per on j or. brimstone, in rolls, six dollars per ton; :u coffee, of all kinds, lour cents per pound ; nn cocoa, three cents per pound ; on cocoa eaves and cocoa shells, two cents per pound 3u cocoa, prepared or manufactured, eight .:ents per pouud) on chicory root, one cent I per pouud ; and on chicory ground, two cents per pound ; on chocolate, six cents per pound; an cassia, ten cents per pound : on cassia buds, 'fifteen cents per pound ; on cinnamon, twen ty cents per pound; on cloves,eight cents per 7ound ; on cayenne pepper, six cents per nonnd: cfl envenne pepper, ground, eicht f cents per pound ; on curruuts, five cents per pound; on trgol, three cents per pound; on cream tartar, six cents per pound ; on tartaric acid, tartar emetic, and Rochdlo salts, ten cents per pouud ; on dates, two cents per pound ; on figs, five cents per pound ; on gin ger root, three cents per pound ; on ginger, ground, five cents per pound ; on liquorice paste and juice, fire cents per pound liquor i ice root, one cent per pound; on mace and I nutmegs, twenty-five cents per pound; on nuts " of all kinds, not otherwise provided for, two cents per pound; on pepper, six cents per pound ; on pimento, six cents per pound j on plums, five cents per pound ; on prunes, fivo cents per pound ; on raisins, fivo cents per pound ; on unmanufactured Russia hemp, forty dollars per ton; on Manilla and other hemps 1 of India, iwenty.five dollars per ton ; on lead, in pigs or bare, one dollar and fifty cents per I one hundred pounds ; in sheets, two dollars and twenty-five cents per one hundred pounds ; on white lead, dry or ground in oil, and red lead, two dollars and twenty-five cents per one hun- I dred pounds : on salt, in sacks, eighteen cents 1 per oue hundred pounds, and in bulk, twelve cents per one hundred pounds t on soda ash. t one half cent per pound; on bicarbonate of soda, one. cent per pound ; on sal soda, one- i bait cent per pound ; ou caustic soda, one cent I per pound j on chloride of lime, thirty cents I per one hundred pounds ; on saltpetre, crude, I one cent per pound; refined, or partially refined, j two cents per pound ; spirits ot turpentine, ten cents per gallon ; on oil of cloves, seventy cents per pound; on brandy, one dollar and twenty Gve cents per gallon ; on spirits distilled from grain, or other materials, filly cents per gallon 1 on gum copal, and other gums of resin ous substances used for the same or similar 1 purposes as gum copal, ten cents per pound. 1 Sec. 2. And be it further enacted. That, from and after the day and jear aforesaid, there shall be levied, collected, and paid, on tne importa tion of the articles hereinafter mentioned, the following duties, that is to say 1 On arrowroot, twenty per centum ad valorem ; on ginger, pre served or pickled, thirty per centum ad valo rem ; on limes, lemons, oranges, bananai, and plantains, twenty per centum ad valorem ; on Peruvian baik, fifteen per centum ad valorem ; on quinine, thirty per centum ad valorem ; on ragf, of whatever material, ten per centum ad valorem; on gunpowder, thirty per centum ad valorem ; on leathers and downs, thirty per centum ad valorem j on hides, ten per centum ad valorem ; on sole and bend leather, thirty per centum ad valorem j on India rubber, raw or unmanufactured, ten per centum ad valo rem ; on India rubber (hoes nul bcots, thirty per centum ad valorem j on ivory unmanufac tured, and on vegetable ivorv. ten tier centum ad valorem t on wines of all kinds, fifty per centum ad valorem ; on silk in the gum, not m,ore advanced in the manulacturo than single trum and thrown or organzine, twenty five per centum ad valorem ; -on all silks valued at not over oue dollar per iquare yard, thirty per cent urn ad valorem ; ou all silks valued over one dollar per iquare yard, foity per centum ad va- lcrein; on 1.11 mm velvets or velvets ot wnicn silk is the component material of chief value, 1 valued at three dollars per square jord, or un- tier, thirty pr centum ad valorem ; valued nt over three dollars per square ynrd, forty per centum ad valorem on n us Silas, Unity per on silk ribbons, galloons, (onmmjid valorem braids, frinces. laces, tnBsel", buttone, button cloths, Iriniining8, and on silk twist, twist com posed of mohair and silk, sewing silk in gum or purified, and all other manufactures of ulk, or of which silk shall be the component material of chief value, not otherwise provided for, forty per centum ad valorem. Sec. 3. And be it further enacted, That all articles, gonds, wares, and merchandise, im ported Irom beyoud the Cipo of Gcod Hope in Joreigu vessels, not entitled by reciprocal treat- ies to be exempt from discriminating duties, tonnage, and other charges, and all other arti cles goods, wares, and merchandise not import ed direct from the place of their growth or pro duction, or ill foreign vessels, entitled by recip rocal treaties to bo exempt from discriminating duties, tonnage, and other charges, shall be subject to pay, in addition to the duties imposed b this act, len per centum ad valorem : Pro vided, That this rule shall not apply to Goods', wares, and merchandise imported from beyond the Cape of Good Hope in American v'ess'ols. Sec 4. And be it further enacted, That, front and after, the, passage of tfiia oct, 'there shall be allowed, on all articIeSjWMplly .manufactured of. material) imported, on which duties have been paid--when ..exported, a f3rawba.kj''cnr8T'')n' amount to the duty paid pn suoh materials and no more, to be ascertained uuder such regula tions as shall be prescribed by the Secretary of the Treasury : Provided, That ten per centum on the amount ol all drawbacks, so allowed, shall be Tetained for the use of the United States by the collectors paying such drawbacks, respectively. Sec. 5. And be it further enacted, That all goods, wares, and merchandise, actually on shipboard and bound to the United States, and all goods, wares, and merchandise, on deposit in warehouses or public s'orcs at the date of the passage of this act, shall be subject to pay such duties as provided by law before and at the time ol the pasajru of this act: Provided, That all goods deposited in public store or bonded ware house alter this net takes effect and goes into operation, If designed for consumption in the United Mates, must be withdrawn therefrom, or the duties thereon, paid in three months after the same ar deposited, and goods de signed for exportation and consumption in for eign countries may be withdrawn by tbo owner r.t any time before the expiration of throe years after the tamo are deposited, such goods, if not withdrawn in three years, to bo regarded as abandoned to the Government, and sold under Buch regulations as the Secretary of the Trea sury may prescribe, and the proceeds paid into the Treasury : Provided, t hat merchandise upon which the owner may have ncelecteri to pay duties within three months from the time of its deposit, may be withdrawn nud entered for consumption at any time within two years of the time of its deposit, upon the payment of the legal duties, with an addition of twenty-five per centum thereto : Provided, also, That mer chandise Upon which duties have been paid, if exported to a foreign country, within three years, shall be entitled to return duties, proper evidence of such merchandise having been landed abroad to be furliisbcd to the collector by the importer, one per centum of said duties to be retained by the Government. Sec. G. And be it further enacted, That the act entitled "An act to provide for the payment of outstanding Treasury notes, to authorize a loan lo regulate and fix the duties on imports, and for other purposes," approved March two, eighteen hundred and sixty-one, be and the same is hereby amended, as follows that is to say, first, in section six, article first, after the words "in cordials and," strike out "liquors," and insert "liqueurs;" Second, in the same section, after the word "represent," insert, "Provided, also, That uo lower rate or amount of duty shall be levied, collected, and paid on brandy, spirits, and all other spirituous bever ages, than that now fixed by law for the de scription of first proof, but shall be increased in proportion for nny greater strength than the strength of first proof -,'' Third, in section seven, clause fifth, the words " on screws, washed or plated, and all other screws, ot iron orauy other metal," shall be stricken out, and tho words " on screws of nny other metal than iron," shall be inserted ; Fourth, section twelve, article first, after the words "eighteen cents," where they first occur, insert " or lesi j" Fifth, section thirteen, article second, after tho word "manu facturer," insert "except hosiery;" Sixth, in the samesection, article third, strike out" wool," wherever it occurs, and insert in each place "worsted;" Seventh, in section fourteen, ar ticle first, after the words "ten per centum," insert " ad valorem ;" Eighth, in section fifteen, before the word "varus," insert "hemp;" in tho same section, after the word " sheetings," insert, "of flax or hemp;" and strike out "iute goods," and in lieu thereof insert "jute yarns ;" Ninth, in section twenty-two. slriko out the word 3 " uuwrought clay, three dollars per ton ;" Tenth, In section nineteen strike out "compositions of glass or paste, not set, in tended for use by jewellers ;" Eleventh,in sec tion twenty two, strike out " compositions of glass or paste, when set;" Twelfth, in section twenty threo, article sheathing metal, strike out " yard," and insert " foot." Sec. T. And be it further enacted, That all acts and parts of acts repugnant to the provi sions of this act be and the same are hereby repealed : Provided, That the existing laws shall extend to, and be in force for, the collec tion of the duties imposed by this act, for the prosecution and punishment of all offences, and lor the recovery, collection, distribution, and remission of all fines, penalties, and forfeitures, as fully and effectually as if every regulation, penalty, lorfeiture, provision, clause, matter, and thing to that effect in the existing lavrs contained, had been inserted in and re-enacted by this act. Sec. 8. And be H further enacted, That a direct tax ol twenty millions ot dollars be and is hereby annually laid upon the United States, and the same shall be and is hereby appor tioned to the States, respectively, in manner fnllnwinrr 1 To the State of Maine, four hundred and twenty thousand eight hundred and twenty-Bix dollars. To ilm Stntp of New Hampshire, two hun dred and eiehteen thou'U.id tour hundred nud hit nnd twn.third rlnllam. To the State of Vermont, two hundred nnd eleven thousand and sixty eight dolhus. To the State of Massaehu-etts, eight hundred and twenty-four thousand five hundred nud eighty-one and oneihiid dollars. To the State ol Rhode Island, one hundred and sixteen thousand nine hundred and sixty three uud two third dollars. To the State of Connecticut, thrco hundred and eight thousand two hundred and fourteen dollars. To tho State of New York,two million six hundred and three thousand nine huudrcd and eighteen and two-third dollars. To tho Stoto of New Jeisey, four hundred and fifty thousand oue hundred uud thirty four dollars. To tbo State of Pennsylvania, one million nine hundred and forty-six thousand seven hundred and nineteen and one-third dollars. To the State of Delaware, seventy-four thou sand six hundred, and eighty three and one third dollars. To the State of Maryland, fqur hundred and thirty-six thousand eight hundred and twenty three and one-third dollars. 'To tho State of Virginia, nine hundred and thirty-seven thousand five hundred and fifty and tiio third dollars To the State of-North Carolina, live hundred arid Bevenly-slx thousand one (hundred and ninety-four and to-third dollars. To the StaW of - South Carolina, three hun dred and sixty-three thousand five hundred and "severity' aodlwotfaird d61lafs. lo tbe.atate ot Ueorgia, bve hundred and eighty-four thousand 'three hundred and sixty seven and one third dollars. To the State of Alabama, five hnndred and twenty-nine thousand three handred and thir teen and one third dollars. To the State of Mississippi, four hundred and thirteen thousand eighty-four and two-third dollars. To the State of Louisiana, three hundred and eighty-five thousand, eight hundred and eighty six and two-third dollars. To the State of Ohio, one million five hun dred and sixty-seven thousand eighty-ulne and one-third dollars. To the State of Kentucky, seven hundred and thirteen thousand six. hundred and ninety five and one-third dollars. To the State of Tennessee, six hundred and sixty nine thousand four hundred and ninety, eight dollais. To the State of Indiana, nine hundred and four thousand eight hundred and seventy-five and one-third dollars. To the State of Illinois, one million one hun dred and forty-sir thousand five hundred and fifty one nnd one-third dollars. To the State of Missouri, seven hundred and sixty-one thousand one buudred nnd twenty seven and one-third dollars. To the State of Kansas, seventy-one thou sand seven hundred and forty-three and one third dollars. To the State of Arkansas, two hundred and sixty-one thousand eight hundred and eighty Bix dollars. To the State of Michiganfive hundred and one thousand seven hundred and sixty three uud one third dollars. To the State of Florida, seventy-seven thou sand fire hundred and twenty-two and two- intra aouarn. To the State of Texas, three hundred and fifty five thousand one hundred and six and two third dollars. To the State of Ids a, four hundred and fifty-two thousand aud eighty-eight dollars. To the Slate of Wisconsin, live hundred and nineteen thousand six hundred and eighty-eight and two third dollars. To the Stat of California, two hundred and fifty-four thousand five hundred and thirty-eight and two third dollars. To the State of Minnesota, oue hundred and eight thousand five hundred and twenty-four dollars. To the State of Oregon, thirty-five thousand one hundred and forty and two-third dollars. To the Territory of New Mexico, sixty-two thousand six hundred and forty-eight dollars. To the Territory of Utah, twenty-six thou sand nine hundred nnd eighty-two dollars. To the Territory of Washington, seven thou sand seven hundred and fifty-five and one-third dollars. To tho Territory of Nebraska, nineteen thousand three hundred and twelve dollars. To the Territory of Nevada, four thousand fivo hundred and ninety-two and two-third dol lars. To the Territory of Colorado, twenty-two thousand nine hundred and five and one third dollars. To the Territory of Dakota, three thousand two hnndred and forty-one and one-third dol lars. To tho District of Columbia, forty-nine thou sand four hundred and thirty-seven and one third dollars. Sec. 9. And be it further enacted, That, for the purpose of assessing the above tax and col lecting tho same, the President of the United States be, and he is hereby authorized to di vide, respectively, the States and Territories of tbo United States and tho District of Columbia into convenient collection districts, aud to nominate and, by and with the advice of the Senate, to appoint an assessor and a collector for each such district, who shall be freeholders and resident within the same : Provided, That any of said States and Territories, as well as tho District of Columbia, may, if the. President shall deem it proper, be erected into oue dis trict 1 And provided further, That the ap pointment of said assessors and collectors, or any of them, shall not bo made until on or af ter the second Tuesday in February, one thou sand eight hundred and sixty two. Sec. 10. And be it further enacted, That, before any such collector shall enter upon the duties of his office, he shall execute a bond for such amount as Bhall be prescribed by the Secretary of tho Treasury, with sureties to be approved as suficieut by the Solicitor of the Treasury, containing the condition that said collector shall justly and faithfully account for, to the United States, and pay over, in compli ance with the order or regulations of the riec retary of the Treasury, all public moneys which may come into his hands or possession ; which bond shall be filed in the office of the First Comptroller of the Treasury, to be by him directed to bo put in suit upon any breach of the condition thereof. And such collectors shall, Irom time to time, renew, strengthen, nud increase their official bonds, us the Secretaiy of the Treasury tnny direct. Sec. 11. And be it ftiriher enacted, That each of tho assessors shall divide bis district into a convenient number of assessment dis tricts, within each of which ho shall appoint oue respectable freeholder to bo assistnut 11s sessor; uud eum assessor ana assistaut assess or so appointed, nud accepting the appoint ment, shall, before he enters ou the duties of his appointment, take and subscribe, before some competent magistrate, or some collector, to bo appointed by this act, (who is hereby nmnowcicd to administer the same.) the fol lowing oath or nfurniation, to wit 1 " I, A. B., do swyar, or affirm, as the case may be, that I will, lo the best ot my Knowledge, sain, unu judgment, diligently aud faithfully execute tho ouice- auu uuiiea ui ussessur iui, unwiug wv assessment district, without favor or partiali ty, aud tliat I will do equal right and justice in every case iu which I shall act as assessor," And a certificate of such oath or affirmation shall be delivered to the collector of the dis trict for which such assessor or assistant as sessor shall be appointed. And every assessor or assistant assessor acting in the Said office .without having'taken the said oath or affirma tion, shall forfeit aud pay one hundred dollars, one moiety thereof to the use of the United Stutjs. and", the other moiety thereof to him wbo,shall first sue. for the same ; to be recov ered, with 'Costs of suit, in ony court haviug competent I arisdiction. dec. U-Ud be it furUitr enacted, That the Secretary "of the Treasury shall establish regu lations suitable and necessary fur Carryiug this act into effect; which regulations shall be binding on each assessor and his assist ants in the performance of the duties en joiued by or under this act, and shall also frame instructions for the said assessors and their assistants ; pursuant to which instructions the said assessors shall, on the first day of March next, direct aud cause the several assist ant assessors in the district to inquire after and concerning all lands, lots of ground, with their improvements, buildings, and dwelling-houses, made liable to taxation under this act, by ref erence v.3 well to any lists of assessment or collection taken under the laws of the respec tive States, as to any other records or docu ments, and by all other lawful ways and meaus, and to value aud enumerate the said objects, ot taxation iu the manner prescribed by this net, aud iu conformity with the regulations and in structions above mentioned. Sec. 13. And be tt further enacted, That tbo said direct tax laid by this act shall be assessed and laid on the value of all lands nnd lots of ground, with their improvements and dv, oiling houses, which several articles subject to taxa tion shall be enumerated and valued, by the respective assessors, at the rate each of them is worth in money ou the first day of April, eighteen huudrcd and Bixty-two: Provided, however, That all property, of whatever kind, coming within any ot the foregoing descrip tions, and belougiug to tho United Slates ur any State, or permanently or speciallr ex empted from taxation by the laws of the State wherein the tame may be situated at the tirno of the passage of this act, together with such property belougiug to any individual, who actu ally resides thereon, as shall be worth the sum cl bvu hundred dollars, shall bo exempted from the aforesaid enumeration and valuation, and from the direct tax aforesaid : And vrovided further, That in making such assessment due regard snail be bad to uny valuation that may have been made under the authority of the State or Territory at any peiiul nearest to said first day of April. Sec. 14. And be it fwthtr enacted", That the respective assistant assessors shull, immediately after being required as aforesaid by the asses sors, proceed through every part of lueir respec tive districts, and shall require all persons owning, possessing, or naviug tbe care or man agement of nny lauds, lots ot grouud, buildings, or dwelling houses, lying aud being within tbe collection district where they reside, and liublo to a direct tax as aforesaid, to deliver writteu lists of tho same ; which lists shall be made in such manner as may be directed by the asses sor, aud, as far as practicable, conlormably to those which may be required for the same pur pose under the authority of the respective States. Sec. IS. And be it fwlher enacted, That if any person owning, possessing, or having the care or management of property liable lo a direct tax, as alorosaid, shall not be prepared to exhibit a written list when required, as afore said, and shall consent to disclose the particu lars of any and all the lands aud lots of gronnd, with their improvements, buildings, and dwell ing houses, taxable as aforesaid, then, and in that case, it shall be tbe duty of the officer to make such list, which, being distinctly read and consented to, shall be received as the list of such person. Sec. IC. And be it further enacted, That if any such person shall deliver or disclose to uny assessor or assistant assessor appointed in pur suance of this act, aud requiring a list or lists, as aforesaid, any false or fraudulent list, with iutent to defeat or evade the valuation or enu meration hereby intended to be made, such per son, so offending, and being thereof convicted before any court having competent jurisdiction, shall be fined in a sum uot exceeding five hundred dollars, at the discretion of the court, and shall pay all costs and charges of prosecu tion ; and the valuation nnd enumeration re quired by this act shull, in all such cases, ha made, as aforesaid, upon lists, according to me lorm auove uescriueu, iu ue muue uui uy the assessors and assistant assessors, respec tively ; which lists the said assessors are hereby authorized aud required to make according to tho best information they can obtain, and for the purpose of making which they are hereby authorized to euter into and upon all and sin gular the premises respectively; and from tho valuation and enumeration so made there shall be no appeal. Sec. 17. Andbe it furthei enacted, That in case any person shall be absent from his place of residence at tho time an assessor shall call to receive tbe list of such person, it shall bo tbe duly of such assessor or assistant ase"3or to leave at the house or place ot residence 01 such person, with some person of suitable age and discretion, a written note or memorandum requiring him to pieseut to such ascessor the list or lists required by this act within ten days from the date of such note or memorandum. Sec. 18. And be it further enacted. That if any person, on being notified or required as aforesaid, shall reluse or neglect to giro such list or lints as aforesaid within tho tin.e required by this net, it shall be tlin duly ol the assessor for tho assessment district within which such person shall reside, and he is hereby authorized nnd required, to enter into and upon the lands, buildings, dwelling-houses, nnd premises, if it be necessary, of eueh persons ho refusing or neglecting, nud to make, ncordiug to the best intormutiou which he can obtain, and on his own view aud information, suihlists of the lauds and lots of grouud, v. rib their improvements, buildruKS, aud dwelliUL-housee, owned or pus sensed, or under the cure or management of such person, as are required by this act, which lists so made and subscribed by such assesso shull be taken and reputed us good and suffi cient lists of the persons and property for which such person is to be taxed for tho purposes of mis act. ,Sec. 19. Andbe it further enadttd, Thatwhen ever there shall be In any'aseesSnlent district any property, lands, and lota 'of ground, build ings, or dwelling-houses, not owned or possessed by, or under the care nnd management of, any person or persons" within such district, and lia ble to be taxed as aforesaid, and no list of which shall be transmitted to" the assessor in the man ner provided by (his act; it shall be the duty oi the assessor for such district, and he Where by authorized and required, to enter into afid upon the real estate, if it be necessary, and take such viewi thereof, and make lists of tbe same, according to the form prescribed, which lists, being subscribed by the said assessor, shall lie taken und reputed as good and sufficient lists of sueh property, under and tor the purposes of this act. ' ' Sec. 20. And be it further enacted. That' the owners, possessors, or persons having the care1 or management of lands, lots of grouud, build ings,and dwelling houses, notlyingor being with iu the assessment district iu which thev reside. shall be permitted to make out and deliver the-1 lists thereof rf quired by Ibis act, (provided the assessment district in which the said objects of taxation lie or be is therein distinctly suited,) at the time and in the manner prescribed, to the assessor of the assessment district wherein such persons reside. And it shall be the duty of the assessors, in all such cases, to transmit such lists, at tbe time and in the manner prescribed for the transmission of tbe lists of the objects of taxation lying and being within their respec tive assessment districts, to tbe assessor of the collection district wherein the said objects of taxation shall lie or be immediately alter the receipt thereof; and the said lists shall be valid and sufficient for the purposes of this act; nnd on tho delivery of every such list, tbe person making and delivering tho same shall puy to the assessor one dollar, which he shull retain to his own use. Sec. 21. nf be it further enacted, That the lists aforesaid shall be taken with reference to tbo day fixed for that purpose by this act, as aforesaid ; and the assistant assessors, respec tively, after collecting the said lists, shall pro ceed to arrange the same, aud to make two gen eral lists the first of which shall exhibit, in alphabetical order, the names of all persons lia ble to pay a tax under this net residing within the assessment district, together with the value and assessment of tbe objects liable to taxation within such district for which each such person is liable, and, whenever so required by the as sessor, the amount of direct tax payable by each person on such objects under the State law? imposing direct taxes ; uud the second list shall exhibit, iu alphabetical order, the names of all persons residing out of the collection district, owners of property within the district, together with the value and assessment thereof, with the amount of direct lax payable thereon as afore said. The forms of the said general list shall be devised aud prescribed by tbe assessor, aud lists taken according to such form ahull be made out by tbe assistant assessors aud delivered to the assessor within sixty days alter tbe day bxed by this act, as aforesaid, requiring lists from indi viduals. And if any assistant assesor shall fail to perform any duty assigned by this act within the time prescribed by his precept, warrant, or other legal instructions, not being prevented therefrom by sickness or other unavoidable ac cident, every such assistant assessor shall be disc-barged from office, and shall, morovcr, for feit and pay two hundred dollars, to be recov ered for the use of the United States iu any court having competent jurisdiction, with costs suit, Sec. 22. And be it further enacted, That im mediately after the valuations and enumera tions shall have been completed as aforesaid, the assessor in each collection district shall, by advertisement in some public newspaper, if any there be in such district, and by written notifi cations to bo publicly posted up in at least four of the most public places in each collection dis trict, advertise all persons concerned of the place where the said lists, valuation and enu merations may be seen and examiued ; and that during the twenty-five days after the publi cation of the notifications, as aforesaid, appeals will be received and determined by him rela tive to any erroneous or excessive valuations or enumerations by the assessor. Aud it shall be tho duty of the assessor in each collection dis trict, during twenty five days after the date of publication to be muda as aforesaid, to submit tho proceedings of the assistant assessors and the list by them received or taken as aforesaid to the inspection of any aud all persons who shall apply for that purposo ; and the said as sessors are hereby authorized to receive, hear, and determine, in a summary way, according to law and right, upon any and all appeals which may be exhibited against the proceed ings of the said assessors 1 Provided, always, That it shall be the duty of said assessor to ad vertise and attend, not less than two successive days of the said twenty-five, at the court-house of each county within his collection district, there to receive and determine upon tbe ap peals aforesaid : And provided also, That the question to be determined by the assessor, on an appeal respecting the valuation of property, shall be, whether the valuation complained ot be or bo not iu a just relation or proportion to other valuations iu tho samo collection district. And all uppcals to tho assessors, as aforesaid, shall be made in writing, nud shall specify the particular cause, matter, or thing respecting wlilcli a decision is requested, nud snail, more over, state the grouud or principle of inequality or error complained of. And the assessor shah have power lo reexamine uud equalize the valuations ns shull appear just and equitabU j bu! no valuation shull be increased without u previous notice, of nt least live days, to the party interested, to appear and object to tin same, if lie judge proper; which notice shall be giveu by n note 111 writing, to be left, nt the dwelling-house of the parly by such assessor or an assistaut assessor. Sec. 23. lnJ be xt further enacted, That whenever ft State, Territory, or the District ol Columbia shall coutum more than oue collec tion district, the assessors shall bnvo power, 011 examination of the lists reudered by the assistant assessors, according to tho provisions ofthisuct, to revise, adjust, und equalize tho valuatiou of lands nud lots of ground, with their improvements, buildings, and dwelling housesj between such collection districts, by deducting from or adding 10 either such a rate per centum as shall nnpear iust and equitable. Sec. 24. And be itjurther enacte'd, That the assesHurs suau, iinrneuiuiciy uuer lue bajjiiu tion of the time for bearitnr aud deciding np- 1 peals, make out correct lists of the valuation and enumeration in each collection district, and deliver the same to the board of assessors hereinafter constituted in and for the States respectively. And it shall be the duty of the assessors in each State to convene in general meeting at such time and place as shall be appointed nnd directed by the Secretary of thp Treasury. And the said assessors, or a ma jority oftbem, so convened, shall constitute, and they are hereby constituted, a board of as sessors for the purposes of thin act, and shall make and establish such rules and regulations as to. them shall appear necessary for carrying such purposes into effect, n t being inconsist ent with this act or the laws of the United States. Hec; 25. Aud be U furtlier enacted, That the said board bt assessors, convened aud organ ized as aloresaul, shall, aud may, appoint a suitable persop or persons to be their clerk or clerks, but not more than oue for etch Collec tion district, who shall hold his or their office or offices ut the pleasure of siid board of as sessors, and whose duty it shall be lo receive, record, and preserve) all tux lists, returns, aud other documents delivered uud made to tbo said board of assessors, aud who shull take an oath (or affirmation if conscientiously scrupu lous ot taking an oath) faithfully to discbargo bis or their trust ; aud in default of taking such oath oruffirmulioii, previous to entering ou tbe duties of such appointment, or on failure to perform any purl of the duties enjoined on him or them resp ctively by this act, he or they shall respectively forfeit nnd p-iy the sum of two hundred dollars for the use ot tbe United Stutcs, to bo recovered in nny court having competent jurisdiction, and shall also be re moved from office. Sec. 26. And be it further enacted, That it shall be the duty of tbe said clerks to record the proceedings ofthe said board of assessors, and to enlerou the record tho names of such of the assessors as shall attend auy general meeting of thd board of assessors for the pur poses of this act. And if imy assessor snail fail to attend such, general meeting, bis absence shall be noted on the said record, and be shall, ror every day he may be absent therefrom, for feit and pay the sum of ten dollars for the uso ofthe United States And if any assessor shall fail or neglect to furnish tho said bonrd of assessors with the lists of valuation and enumeration of each assessment district within his collection district within three days after the time appointed as atntesaid for such gen eral meeting ol the said board of assessors, he shall forfeit nnd pay the sum of fire hundred dollars for the use of the United States, and moreover shall forfeit his compensation as as sessor. And it shall be 1 lie- duty ofthe clerks ofthe said board of assessors to certify to the Secratary of t!.e Treasury nn extract of the minutes of the board, showing such failures or neglect, which shall be sufficient ewdencc of the forfeiture of such compensation to all in tents nnd purposes : Provided, always, That It shull be iu the power of the Secretary of the Treasury to exonerate such assessor or asses sors from the forfeiture of the said compensa tion, in whole or iu part, as to him shall ap pear just and equitable. Sec. 27. And be it furtlier enacted, That !f the said ooard of assessors shall net, within three days after the first meeting thereof as aforesaid, bo furniohed with ull the lists of valuation of the several counties and State dis tricts of auy State, they shall nevertheless proceed to make out the equalization and ap portionment by this act directed, and tbey shall ussign to such counties aud State districts the vnluatiou lists of which shall not have been furnished, such valuation as tbey shall deem just and right; nud the valuation thus made to such counties and state districts by mo board of assessors shall bo final, and the proper quota of direct tax shall be and is hereby declared to be imposed thereon accordingly. Sec. 28. -4ni be it fuitlitr enacted, That it shall be the duty of the said board of assessors diligently nnd carefully to consider and ex amine the said lists of valuation, and they shall have power to revise, adjust, and equalize tho vuluation of property in any county or State district, by adding thereto, or deducting there from, such a rate per centum as shall, uuder the valuation ofthe several counties and State districts, be just and equilable : Provided, The relative valuation of property in the same county shall uot be changed, unless manifest error or imperfection shall appear in any ofthe lists of valuation, iu which case the said board of nssejsors shall have power to correct the same, as to them shall appear just and right. And if, in consequence of auy revisal, change, and alteration of the said vuluation, nny ine quality shall be produced iu the appoitionmeut of the said direct tax to the several States as aforesaid, it shall be the duty of tbe Secretary of tho Treusury to report the same to Congress, to the iutent that provision may be mado by law for rectifying such Inequality. Sec. 29. Ami be it f mther enacted, That aa soon r.3 the said board of assessors shall have completed the adjustment and equalization of the valuation aforesaid, they shall proceed to iipponion to each couuty aud State district its proper quota of direct ax. And the said board of assessors shall, within twenty dajs after tbe time appointed bj thoSecretnry of the Treasury for their first meeting, complete the said up purtiouuuut, aud shall record the same ; they shall thereupon fuithcr deliver to each ussessur a certificate of such apportionment, together with the several lists by thu assessors respec tively pieseuted to the board as alorosaid, and trausmit to the Secretary of tho Treasury a cer tificate of tho apportiuuiueiit by them made us alorosaid ; and the nssts.-ors, rei et-tively, shall thereupon proceed to revise ihcir rcspectivo lists, nud alter nnd ruako the samu in all respects conformably to the tppoiliouuieut aforesaid by the said board ol atimtors; nud thu said assessors, rcpulively, shall makeout lists contaiuiug thu sums pit able according to the provisions of this ait upon tvery obje t of taxation in and for mill collection district ; which lists shall coutuiu the name of each per son residing withiu the enid district, owning or having the care or superinteudenco of propel ty lying within the said district which is liable to tue said tax, when such person or persons aro known, together with the sums payable by each; aud where tbeie i uuy properly within any col lection district liible to the payment of the said of any person resident therein, thera shall be 0 separate list of suebproperty, specify in" tho sum payable, and the names of the respective proprietors, whero kuowu. And tho ICONULUDES ON 8EC0J.D ims.