OCR Interpretation

The national Republican. [volume] (Washington, D.C.) 1860-1862, August 08, 1861, Image 2

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concluded FROM riRST rxoE.
said assessors shall furnish to the collectors of tho
several collection districts, respectively, within
thirty five days after tho apportionment ia com
pleted, is aforesaid, a certified copy of such list
or lists for their proper collection districts, and
'in default of performance of the duties enjoined
on the board of assessor! und assessors, re
spectively, by this section, they shall severally
and individually forfeit and pay the sum of five
hundred dollars to theuse of the United States,
to be recovered in nny court having competent
jurisdiction. And it is hereby enacted and de
clared that the valuation, assessment, equaliza
tion, and apportionment, made by tho eaid
board of n-sessors, ns aforesaid, shall be and
i remain in full forco and operation fur laying,
levying, and collecting, yearly and every year,
tho annual direct tax by this act laid and ira
l posed, until altered, modified, or abolished by
; Sec. 30. And be il further enacted, That there
i shall be allowed and paid to the several assess
ors und aiaistaut assessors, for their services
. under this act to each assessor two dollars per
' day for every day employed in making the
, necessary arrangements and giving the neces
sary instructions to the assistant assessors for
the valuation, and three dollars per day for
every day employed in hearing appeals, revis
ing valuations, and making out lists aereeably
to the provisions of this act, and one dollar for
every hundred taxable persons contained in
. the tax list, as delivered by him to said board
of assessors; to each assistant assessor two
dollars for every day actually employed in col
lecting lists and ranking valuations, the number
of days necessary for that purpose to be certi
fied by the assessor aud approved by the com
missioner of taxes, and one dollar for every
hundred taxable persons contained in the tax
lists, as completed and delivered by him to the
assessor ; to each of the assessors constituting
i the board of assessors, as aforesaid, for every
day's actual attendance nt said board, the sum
.of tbree dollars, aud for travelling to and from
the place designated by the Secretary of tho
, Treasury, ten cents for each mile, by the most
direct and usual route ; and to each of the
clerks of said board two dollars for every day's
actual attendance thereon. And the eaid
board of assessors, and said assessors, respect
ively, shall be allowed their necessary and rea
sonable charges for stationerv and blank
books used in the execution of their duties)
and the compensation herein specified shall be
in full for all expenses not otherwise particu
larly authorized, and shall bo paid at the
Treasury, and such amount as shall be required
for such payment is hereby appropriated.
Sec. 31. And be it further enacted, That each
collector, on roceiviup a list, as albresiid, from
( the said asscsors, respectively, shall subscribe
three receipts j one o! which shall be given on
a lull and correct copy of such list, which list
hall be delivered by him to, and shall remain
with, the assessor of his collection district, and
snail be open to the inspection of any person
who may apply to inspect the same; and the
other two receipts shall be given on aggregate
statements of tho lists aforesaid, exhibiting the
gross amount of taxes to be collected in each
county or State district contained in the col
leotion district, one of which aggregate state
ments and receipts shall bo transmitted to the
Secretary, and the othertothe First Comptroller
of the Treasury.
Sec. 32. And be it further enacted, That each
collector, before receiviug any list, as aforesaid,
for collection, shall give bond, with one or
more g'ood and sufficient sureties, to be ap
proved by the Solicitor of tho Treasury, in the
amount of the taxes assessed in the collection
district for which he has been, or may be up
pointed ; which bond shall be payable to the
United States, with condition for the true and
faithful discharge of the duties of his office ac
cording to law, aud particularly for the dne
collection ond payment of all moneys assessed
upon such district, aud the eaid bond shall bo
transmitted to the Solicitor of the Treasury,
and, after approval by him, shall be deposited
in me omce oi me rirst comptroller ot the
Treasury i Provided, always, That nothing
herein contained shall be deemed to annul, or
in nny wise impair, tho obligation of the bond
heretofore giveu by any collector; but the same
shall bo and remain in full force and virtue,
anything in this act to the contrary thereof iu
any wise notwithstanding.
Sec. 33. And be it further enacted, That the
' annum amount of the taxes so assessed shall be
and remain a 1 en upon ull lands and other real
estate of the individuals who may be assessed
for, the same, during two years alter the time
it shall annually become due and payable; and
the said lien shall extend to each und every purt
of all tracts or lots of land or dwelling-houses,
uotwithstaudiug the same may have becu di
vide I or alienated in part.
Sec. 31. And be it further enacted, That
each collect r slnll bo authorized to appoint,
by en instrument of writing under his hand and
seal, a many deputits as hu may think proper,
to be by him compensated for their services,
and also to revoke the powers of any deputy,
giving public notic.i thereof in that portion ol
the distnct assigned to su'h deputy; and each
auch dtputy shall have the like authority, in
every reipei t, to collect the direct tax 'so as
sessed within the portion of the district assigned
to him, which is by this uct vested in the col
lector himself; but each collector shall, in
every resp-ct, be responsible both to the United
States and to individuals, ns the case may be.
for all moneys collected, and for every net done
as deputy collector by any of his deputies whilst
acting ns such: Piovided, That nothing here.n
contained Bhall prevent any collector from col
lecting himself the whole or nny part of the tax
o assessed aud payable in his district.
Bee. 35. And be it further enacted, That each
of the said collectors shall, within ten days after
receiving his collection list from tho assessors,
respectively, as aforesaid, and annually, within
ten days after he shall bo so required by the
Secretary of the Treasury, advertise in one
newspaper primed iu his collection district, if
nny there be, aud by iioiiGunline.s, to be posted
up in nt least four public places in his collec
tion district, that tho said tax has become drte
and payable, and state the times and places ut
which he or they will attend to receive the
same, which shall be within twenty days after
such notification; aud with respect to perrons
who shall not attend, according to such notifi
cations, it shall be the duty of each collector,
in person or by deputy, to apply once nt their
respective dwellings within such district, and
there demand the taxes payable by such per
sons, which application shall be .made within
tixty days after the receipt of tho collection
AUi, as aforesaid, or after the receipt of the
requisition of the Secretary of tho Treasury, as
aforesaid, by the collectors ; nnd if tho said
taxes shall not be then paid, or within twenty
days thereafter, it shall bo lawful for such col
lector, or his deputies, to proceed to collect the
said taxes by distraint and sale of the goods,
chattels, or effects of the persons delinquent as
aforesaid. And in case of such distraint, it
shall be the duty of tho officer charged with
the collection to make, or causo to be made, an
account of tho goods or chattels which may bu
distrained, a copy of which, signed by the officer
making such distraint, shall be left with tho
owner or possessor of such goods, chattels, or
effects, or at his or her dwelling, with some
person of suitable age and discretion, with a
jjpte of the earn .demanded, and tho time and
place of salo ; and the said officer shall forth
with cause n notification to bo publicly posted
up at two of tho taverns nearest to the resi
dence of the person whoso property shall be
distrained, or at the court-house of the same
county, if not more than ten miles distant,
which notice shall specify the articles dis
trained, and the time and place for the sale
thereof, which time shall not be less than ten
days from the date pf such notification, and the
place proposed lor sale not more than fivo miles
distant from the placo ot making such distraint :
Provided, That in any case of distraint for the
payment of the tax' aforesaid, the goods, chat
tels, or effects so distrained shall and may be
restored to the owner or rjossessor. if, prior to
the sale thereof, paytneut or tender thereof
snail De made to the proper otneer cnargea witn
tho collectiou of the full amount demanded, to
gether with such fee for levying, nnd such sum
tor the necessary and reasonable expense of
removing and keepirg the goods, chattels, or
effects so distrained, as may be allowed in like
cases by the laws of practi:e of the State
wherein the distraint shall have been made ;
but in case of non-payment or tender, as afore
said, the said officers shall proceed to sell the
said goods, chattels, or effects, at public auc
tion, and shall and may retain from the pro
cceds of such sale tho amount demaudable for
tho use of the United States, with the neces
sary and reasonable expenses of distraint nnd
sale, and n commission of five per centum
thereon for his own use, rendering the over
plus, if any there be, to the person whose goods,
chattels, or effects shall have been distrained :
Provided, That it shall not be lawful to make
distraint of the tools or implements of a trade
or profession, beasts of the plough necessary
for the cultivation of improved lands, arms, or
household furniture, or apparel necessary for
a family.
Sec. 36. And be Ufurther enacted, That when
ever goods, chattels, or effects sufficient to sat
isfy any tax upon buildings, dwelling-houses, or
lands and their improvements, owned, occupied,
or sup rintended by persons known or residing
within the same collection district, caunot be
found, the collector having first advertised the
same for thirty days, in n newspaper printed
within the collection district, if suoh there be,
and having posted up, iu at least ten public
places within the same, a notification of the in
tended sale, thirty days previous thereto, shall
proceed to sell at public sale so much of the
said property as may be necessary to satisfy the
tuxes due thereon, together with nn addition of
twenty per centum to the said taxes. But in
all cases where thupropertyliabletoadirecttax
uuder this act may not be divisible, so as to ena
ble the collector by a sale of part thereof to
raise the whole amount of tho tax, with all costs,
charges, and commissions, the whale of such
property shall be sold, and the surplus of the
proceeds of the sale, after satisfying the tax,
coils, charges, and commissions, shall be paid
to tho owner of the property, or his legal repre
sentatives, or it he or they cannot be tound, or
refuse to receive the same, then such surplus
shall be deposited in the Treasury ot the Uuited
Slates, to be there held for the use of the owner
or his legal representatives, until he or they
shall make application therefor to the Secretary
of the Treasury, who, upon such application,
shall, by warrant on the Treasury, cause the
same to be paid to the applicant. And if the
property advertised for sale as aforesaid cannot
be sold for tho amount of the tax due thereon,
with the said additional twenty per centum
thereto, the collector shall purchase the same
in behalf of the United States for the amount
aforesaid : Provided, That the owner or super
intendent of the property aforesaid, after the
same shall have been, as aforesaid, advertised
for sale, nnd before it shall have been actually
sold, shall be allowed to pay the amount of the
tax thereon, with an addition of ten per centum
on the same, on the payment of which the sale
of the property shall not tako place : Provided,
alio, That the owners, their heirs, executors or
administrators, or anv Derson on their behalf.
shall have liberty to redeem the lands nnd other
property sold, as aforesaid, within two years from
the time of sale, upon payment to the collector
for the use of the purchaser, bis heirs or as
signs, of the amount paid by said purchaser,
with interest for the same, at the rate of twenty
per centum per annum ; nnd no deed shall be
given in pursuance of such sale until the time
ol redemption shall have expired. And the
collector shall render a distinct account of the
charges incurred in offering aud advertising for
sal - such property, and shall pay into tho Treas
ury the surplus, if any there be, of the aforesaid
uddition ot twenty per centum, or ten per cent
um, as the case may be, after defraying the
charges. And in every case of the sale of real
estate which shall be made under the authority
of this act by the collectors, respectively, or
iheir lawful deputies, respectively, the deeds lor
the es-ates so sold shall lie prepared, made, ex
ecutcd,and proved or acknowledged nt the time
and times prescribed in this act by the collec
tors, reepectively, wiihin whose collection dis
trict such real estate shall be situated, in such
form of law as shall be authorized aud required
by the laws of the Uuited States, or by the law
of ihe State in which such real estate lies, for
making, executing, proving, and acknowledg
ing deeds of bargain and salo or other convey
ances for the transfer and conveyance of real
estate ; and for every deed so prepared, made,
executed, proved, und acknowledged, the pur
chaser or grantee shall pay to the collector
the sum of two dollars, for the use of the c l
lector or other person effecting tho sale of the
real estate thereby conveyed.
Sec. 37. And be Ufurther enacted, That with
respect to property lying within any collection
dtrict not owned or occupied, or superintended
by tome person residing in such collection dis
trict, aud on which the lax shall not have been
paid to the collector within ninety days after the
duy on which he shall have received the collec
tion lists from the said assessors, respectively,
as aforesaid, or the requisition of the Secretary
of the Treasury as aforesaid, the collector shafl
transmit lists of the same to oue of the collec
tors withiu the same State, to be designated fur
that purpose bv the Secretary of tbo Treasury ;
and the collector, who shall have been thus des
ignated by the Secretary of tho Treasury, shall
transmit receipts for all the lists received, as
aforesaid, to ihe collector transmitting the same ;
and the collectors thus designated in each State
by the Secretary of the Treasury, shall cause
notifications of the taxes due as aforesaid, and
contained in the lists thus transmitted to them,
to bo published for sixty days in at least oue of
the newspapers published in the State ; aud the
owners of the property, on which such taxes
may be duo, Bhall be jierniitted to pay to such
collector the said tax, with an addition of ten
per centum ihereoii! Piuvided, That such pay
ment is made within one year after the day on
which tho collector of the district where such
property lies had notified that the tax had bu
come due on the same.
Sec. 38. And be it further enacted, That
when nny tax, as afoteoaid, Bhall have remained
unpuid lor the term of one yeur, as aforesaid,
the collector in the State where the property
lies, nnd who shall have been designated by
the Secretary of the Treasuiy, as aforesaid,
having first advertised the same for sixty days
iu at least one newspaper iu tho State, shall
proceed to sell, at public sale, so much of the
suid property as may be necessary to satisfy the
tuxci due thereon, together with an addition
of tweuty per centum thereon ; or if such prop
erty is not divisible, as aforesaid, the whole
thereof shall bo sold, and accounted for in the
manner hereinbefore provided. If the property
advertised for sale cannot be sold for the amount
of tho tax due thereon, with the said addition
thereon, the collector shall purchase the same
in behalf of the United States for such amount
and addition. And the collector shall, render
a distinct account of the charges incurred in
offering and advertising for sale such property,
and pay into the Treasury the surplus, if any,
of the aforesaid addition of ten r twenty per
centum, as tho case may be, after defraying the
said charges. .
Sec, 39. And bt.it further enacted, That the
collectors, designated as aforesaid by the Secre
tary of the Treasury, shall deposit with the
clerks of the District Court of the Uuited
States in the respective States, and within
which district the property lies, correct lists of
the tracts ot land or oilier real property sota
by virtuojof this act for non payment of taxes,
together with the names of owners or presumed
owners, and of the purchasers of the same at
the public sulcs aforesaid, and ol the amount
paid by said purchasers for the same ; the
owners, their heirs, executots, or administra
tors, or any person in their behalf, shall have
liberty to redeem the lands or other property
sold, as aforesaid, within two years from the
time of sale, upon payment to tho clerk afore
said, for tho use of the purchaser, his heirs, or
assigns, of the amount paid by such purchaser
lor the said land, or other real property, with
interest for the same at the rate of twenty per
centum per annum and of a commission of
nve per centum on sucn payment, lor mo
use of the clerk aforesaid. Tbe clerks shall,
on application, pay to tho purchasers the moneys
thus paid for their use ; and the collectors, re
spectively, shall give deeds for tbe lands or
property aforesaid to the purchasers entitled to
the same, iu all cases where the same shall not
have been redeemed within two years, as afore-,
said, hy the original owners tbereot, or tlieir
legal representatives, or any person in their
behalf, and deposit such deeds with such clerk.
And the said clerk shall be entitled to receive
from the purchaser, for his own use, the sum
of one'dollar, in addition to the sum heieinbe
fore made payable to the collector, for every
such deed, to be paid on the delivery thereof to
such purchasers. And in all cases where
lauds may bo Bold under this act for the pay
ment of taxes, belonging to infants, persons of
insane mind, married women, or persons be
yond sea, such persons shall have the term of
two years alter tbeir respective disabilities shall
have been removed, or their return to tho
United States, to redeem lands thus sold, on
their paying into the clerk's office aforesaid
tbe amount paid by the purchaser, with fifty
per centum addition thereto, together with ten
per centum interest per annum, on the aggre
gate sum, and on their payment to tho pur
chaser of the land aforesaid a compensation
for all improvements he may have made on the
premises subsequent to his purchase, the value
of which improvements to be ascertained by
three or more neighboring freeholders, to bo
appointed by the clerk aforesaid, who, on
actual view of the premises, shall assess the
value of such improvements, on their oaths,
and make return of such valuation to the clerk
immediately. And the clerk of the court shall
receive such compensation for his services
herein, to be paid by nnd received from the
parties, like costs of suit, as the judge of the
district court shall, in that respect, tax and
Sec. 40. And be itfurtlier enacted, That the
several collectors shall, at the expiration of
every month, after they shall, respectively,
commence their collections in the next and
every ensuing year, transmit to the Secre
tary of the Treasury a statement of tbe col
lections made by them, respectively, within the
month, and pay over quarterly, or sooner, if
required by tne Secretary ot the .treasury, the
moneys by them respectively collected within the
said term ; and each of the said collectors shall
complete the collection of all sums annually
assigned to him for collection, as aforesaid,
shall pay over the same into the Treasury, and
shall reuder his final account to the Treasury
Department, within six months from and after
tho day when be shall have received the col
lection lists from the said board of assessors,
or the eaid reauisition of the Secretary of the
Treasury, ns aforesaid: Provided, however,
That the period of ouo year and threo months
from the said annual day shall be annually nl-lowed-to
tho collector designated in each State,
as aforesaid, by the Secretary of the Treasury,
with respect to the taxes contained in the list
transmitted to him by the other collectors, as
Sec. 41. lnJ be it further enacted, That
each collector shall be charged with the whole
amount of taxes by bitn receipted, whether
contained in the lists delivered to him by the
principal assessors, respectively, or transmitted
to hi in by other collectors ; a d shall be allowed
credit for the amount of tuxe.i contained in the
lists transmitted in tho manner above provided
to other collectors, aud by them receipted as
aforesaid ; and also for the taxes of such per
sons as may have absconded, or become insol
vent, subsequent to the date of the aasecBinent,
nud prior to the day wheu tho tax ought, ac
cording to the provisions of this act, to have
been collected! Provined, That it shall be
proved to the satisfaction of tho First Comp
troller of the Treasury that due diligence was
used by the collector, aud that no property was
left from which tho tax could have been re
covered ; nnd each collector, designated in
each State, as aforesaid, by the Secretary of
tho Treasury, shall receive credit for the taxes
due for all tracts of land which, after being
offered by him for sale in mauner aforesaid,
shall or may have been purchased by him in
behalf of the Uuited States.
Sec. 42. And be ii further enacted, That if
any collector enaii tan either to collect or to
render his account, or to pay over in the man
ner or within tho times hereinbefore nroviiled.
it shall bo the duty of the First Comptroller of
uio irensury, ami ue is Hereby authorized and
required, immediately after such delinquency,
to report the same to tho Solicitor of the
Treasury, who shall issue a warraut of distress
against such delinquent collector and his sure
ties, directed to the marshal of the district,
therein expressing the amount of the taxes
with which the said collecior is chargeable,
aud the sums, if any, which have been paid.
And the said marshal shall, himself, or by his
deputy, immediately proceed to levy and col
lect thu sum which may remain due, by dis
tress und sale of the goods and chattels, or any
personal effects of tho delinquent collector ;
aud for want of goods, chattels, or effects afore
said, sufficient to satisfy tho said warrant, the
same maybe levied on tho person of tho col
lector, who may be committed to prison, there
to remain until discharged in due course of
luw; and furthermore, notwithstanding the
commitment of tbe collector to prison, as afore
said, or if he abscond, and goods, chattels,
and effects caunot be found sufficient to
satisfy tho said warrant, the said marshal
or his deputy shall una may proceed to
levy nnd collect tho sum which remains
due, by distress and salo of tho goods
uud chattels, or any personal effect, of the
surety or sureties of the delinquent collector.
Aud the amount of tho sums duu from any col
lector, as aforesaid, shall, and tho same are
hereby declared to bo a lieu upon 'ho lauds and
real estata of such collector und his sureties,
uutil the same shall be discharged according
to law. And for want of goods and chattels,
or other personal effects of such collector or his
sureties, sufficient to satisfy any warrant of
distress, issued pursuant to the preceding sen
tion of this art, the land sand real estate of such
collector nnd his sureties, or so "much thereof
as may b necessary for satisfying the said war
rant, after being advertised for at least three
weeks in not less than three public places in
the collection district, and in one newspaper
printed in the county Or district, if any there
be, prior to tbe proposed time of sale, may and
shall be sold by the marshal or bis deputy ;
and for all lands and real estate sold in-purau-ance
of the authority aforesaid, t ha conveyances
of the marshals or their deputies, executed in
due form, of law, shall give n valid title against
all persons claiming under delinquent collec
tors or their sureties aforesaid. Aud all moneys
that may remain of the proceeds of such Bale,
after satisfying the said warrant of distress, and
paying the reasonable costs and charges of sale,
shall be returned to the proprietor of the lauds
or real estate sold as aforesaid.
Sec. 43. And lit il further enacted, That each
and every collector, or bis deputy, who shall
exercise or be r-ulliy of any extortion or oppres
sion, under color of this act, or shall demand
other or greater sums than shall be authorized
by this a -t, shall be 1 able to pay a sum not ex
ceeding two thousand dollars, to be recovered
by and or the use of tbe party Injured, with
costs of Butt, In any court having competent ju
risdiction ; and each and every collector, or bfs.
deputies, shall give receipts for all sums by Ihtin
collected and retained iu pursuance of this act.
ScC.'44. And be it fu thtr tnaeted, That sepa
rate accounts th ,11 bo kept ut the Treasuiy of
all m neys received from the direct tax, and
from the Internal duties, or income tax, ia each
of the respective Slaus, Territories and District
of Columbia, and collection districts ; and that
sepiralo accounts shall be kept of the amount of
each species of duty that shall accrue, with the
moneys paid to the collectors, assessors, and as
sistant assessors, and to tbe other officers em
ploted In each ot the respective Stales, Tirrtto
rlcs, aud collection districts, which accounts it
shall be the duty of the Secretary of th Treasu
ry, annually, in tbe month of December, to lay
before Congress.
Sec. 45. And bt it furthr tnaeted, That the
assesEors, respectively, shall, yearly and In every
year, after the txplratlon of one jeor from the
second Tuesday of February next, Inquire and
ascer atn, In the manner by the fourteenth sec
tion of this act provided, what transfers and
changes of property in lands, lots of ground,
buildings, and dwelling-houses have been mode
and effected in their respective districts, subse
quent to the next preceding valuation, assess
ment, and apportionment of tbe direct tux by
Ibis ait laid ; and within twenty days thereafter
they shall make out three lists of such transfers
and changes, and transmit one list to the Secre
tary of the Treasury, ano-her list to tbo Commis
sioner of Taxes, sad the third shall be delivered
to the collector of the collection district. And
ft shall yearly, and every year, after the eaid
year one thousand eight hundred and sixty-two,
be the duty of the Secretary of the Treasury to
notify tbe collectors of the several collection dis
tricts th day on which It Bhall be the duty of
the said collectors to commence laying aud col
lecting the annual direct tax by this act laid and
imposed, according to tbe assessment of tbe tax
1 sts to them delivered by the said assessors, as
aforesaid, subject only to such alterations therein
as shall be just and proper, Iu tbe opinion of the
Secretary of the Treasury, to conform to the
traosfers and changes aforesaid, ascertained by
the assessors aforesaid ; and the said collectors
Bhall, annually, in abV respects, proceed in and
conclude the collection of tbe said direct tax In
tbe same manner aud withiu the time hereinbe
fore provided and prescribed.
Sec. 46. And bt tturthtr enacted, That in case
any State, Territory, or the District of Columbia,
after notice given of its Intention to assume and
pay, or to levy, collect, and pay said direct tax
herein provided for and apportioned to Bald
State, Territory, or Dlstrlc, eball, in any year
after the taking effect of this act, fall to pay tbe
amount of said direct tax or any part thereof, as
provided In this act, In such cases It shall be
lawful for the Secretary of the Treasury of tho
Doited States to appoint United States assessors,
assistant assessors, and collectors, ns in this act
provided, who,e duty it shall be to proceed
tortbwltb, under Bucb regulations as tbe said
Secretary of tbo Treasury Bhall prescribe, to col
lect all or any part of said direct tax tbe sume
as though said State, Territory, or District hud
not given notice, nor assumed to levy, collect,
and pay said taxes, or any purt thcieof.
Sec. 47. And bt it furthtr enacted, That nny
person who shall be couvicted of wilfully taklug
a false oath or affirmation in any of tbe cases In
which an oath or affirm itlou is required to be
uken by th s act, shall bo liable to the pains
and penalties to wh'ch persons are liable for
wilful and corrupt perjury, and shall, mo cover,
lorfelt the sum of five hundred dollars.
Sec. 4d. And bt it furthtr enacted, That thero
shall be allowed to the collectors appointed un
d,r tbls act, In lull, compensation fur their ser
vices and lhat of their depuiles in carrying this
act into eff-ct, a commission of four per centum
upon the first hundred thousand dollars, one per
centum upon tbe second one hundred thousand
dollars, and one-b If of oue per centum upon all
sums aove two hundred thousand doilara ; tucb
commissions to be cemputod upon the amounts
hy them respectively paid over aud accounted
for under the instructions ot tho Treasury De
partment : Proitdtd, That iq no case bhall tuch
comuiissionB exceed he sum of fuur thousand
dollars tor nprinclpal officer aud two thousand dol
lars for nn assistant And there shall bo further
allowed to each collector their necessary und
reasonable charges lor stationery and blank
books used in tbe performance of their official
duties, which, after being duly ex mlnol and
certified by tbe Commissioner uf Taxes, shall he
paid out of the treasury.
See. 49. And be it further enacted, That, from
and after tbe filit day of January not, there
shall be levied, collected, and paid, upon the
annual Income of every person residing in tho
United States, whether such income Is derived
from any kl d of property, or from any profes
sion, trade, i mployment, or vexation carried on In
the Unite I Slates or else where, or from any other
source what- vcr, if such annual Income exceeds
tbe sum of eight hundrod dollars, u tax ot three
per ceutumou tbe amount of such excess of such
income above eight hundrai dollars : Provided,
That upon such portion of eaid Income as shall
bo derived from interest upon Treasury notes or
other securities of tbe Uuited States, there ah ill
bo levied, collected, and paid a tax of ouo and
one-half per centum. Upon the income, rents,
or dividends accruing upon nny property, recurl
tles, or Blocks owned In the 'United States by
any citizen of the United States residing abroad,
there shall be levied, collected, aud paid a tax
of five por centum, excepting lhat portion of said
income derived from interest on Treasury notes
aud other securities of tho Quvcrnment of the
Unlled States, which shall pay one and one-half
per centum. The tux hetelu provided shall be
assessed upon the auuual lucowe of tho persons
hereinafter named for tho year next precediug
tbe timo for assessing said tax, to wit, tho year
next ptcccdiug tho tlrst of January, eighteen
hundred uud sixty-two; and the said taxes,
when so assessed u-.d made public, shall becomo
a Hen on the property or other sources of eaid
incomo fur the amount of the same, with tbe
Interest and other expenses of collection until
paid: Proiided, That, In estimating said Income,
all national, State, or local taxes assessed upon
the property, trom which tho income Is derived,
shall be first deducted.
Sec. BO. And be it furthtr tnaeted, That it
shall bo tho duty of tho President of tho United
States, aud he is hereby authorized, by and
with the advice and consent of the Senate, to
appoint one princlpil nSAsor,and one principal
collector, In each of tho States and Territories of
the United State, and In the District of Colum
bia, to nssess and collect the Into-nal duties or
iccome tax Imposed hy tils act, with authority
In each of said officers to appoint so many
assistants as the public service may require, to
be approved by the Secretary of the Treasury.
The said tnxOB to be assessed and collected
under such regulations aj the Secretary of the
Treasury may rrescrlbe. The said collectors
herein authorized to be appointed, shall give
bonds, to tbe satisfaction of tbe Secretary of the
Trasury, in such sums ss he may urescrlbe, for
tho falthlul performance of their respective
dutlej. And the Secretary or the Treasury
shall prescribe such reasonable compensation
for tt e assessment and collection tf said inter
nal duties or inc me tax as may apueir to Mm
just and proper ; not, however, to exceed In any
ca-e tbe sum of two thousand five hundred
dollars per annum for the principal officers
herein leferred to, and twelve hundred dollars
per annum for an assistant. Tbo assistant col
lectors t crein i rovided shall give brum's to tbo
satisfaction of the princlpil collector for tbe
faithful performance of th lr duties. The Secre
tary of the Treasury is farther authorized to
se'ect and appoint one or moro deposlta'les In
each State fo tbe deposit and safe-keeping of
the monies arising from tho taxes herein Im
posed when collected, and the receipt of the
proper officer of such depository to the collects
for the moneys depoiited by him, shall be the
proper voucher for such collector In the settle
ment of bis account atthe Treasury Department.
And he Is further authorized and empowered to
make such officer or dep sltary the dlsonrslng
agent of tie Treasury for the payment of all
laterest due to the o tlzens of such State upon
the Treasury notes or other Government securi
ties issued by authority of law. And he shall
also pre'ctlbe the forms of returns to be made
to the Department by a'l assessors a d collect
ors appointed under tbe authority of tbls act.
He shall also prescribe th' form of oath or obli
gation to bo taken by the several officers author
ized or directed to bt appointed and commls
eioned by the Pres-dent under tbls act, before a
competent magistrate duly authorized to ad
minister oaths, and tbe form of the return to be
m de thereon to the Treasury Department.
Sec. 61. And btil further tnacttd, That the tax
herein Imposed by the forty-ninth section of this
net shall bo due and payable on or beforo the
Ihirtieth day of June, In tbe year eighteen hun
dred and sixty-two, and all sums due and un
paid at that day shall draw interest thereafter
ut tho rate of six per centum per annum ; and
if any person or persons shall neglect or refuse.
to pay, after due notice, sali tax assessed
against him, her, or them, for the space of more
than thirty days after the same is due and
pjyable, it shall be lawful for any collector or
assistant collector charged with the duty of col
lecting such tax.and they are hereby authorized,
to levy tbe same on tbe visible property of any
tuch person, or bo much thereof as may be suf
ficient to pay such tax, with the Interest due
thereon, aqd the expenses incident to such levy
and sale, first glrirg thirty days' public notice
of tbe time aud placo of the sale thereof; aud In
case of the failure of any person cr persons au
thorized to act as agent or agents for the cdl-le-.tlon
of the rents or other income of any per
son residing abroad shall neglect or refuse to
pay ihe tax asaeased thereon (having had due
notice) for mo-.e than thirty days after tbe
thirtieth of June, eighteen hundred and sixty
two, the collector or his assistant, for the dis
trict where such property is located or rents or
income Is payable, shall be nnd hereby is au
thorized to levy upon the property itself, and to
Sail tho same, or bo much thereof as may be ne
cessary to pay the tax assessed, together with
the IntereBt and expenses incident to such levy
nnd sale, first giving thirty days' public notice of
the time and place of sale. And In all cases of
tho sale of property herein authorized, tho con
veyance by tbe officer authorized to make the
sale, duly executed, shall give a valid title to the
purchaser, whether the property Bold be real or
personal. And the several collectors and assist
ants appointed under tbe authority o this act
may, If they find no property to satisfy the taxes
assessed upou any person by authority of the
forty-ninth section of tbls act, and which bu:1i
person neglects to pay as hereinbefore provided,
shall have power, and it Bhall be their duty, to
examine under oath tho person assessed uuder
this act, or any other person, and may stll at
public auction, after ten days' notice, any stock,
b m :, or choses In action, belo-gh g to said per
son, or so much thereof as will pay such tax and
the expenses of such sale ; and In case he re
fuses to testify, the said several collectors and
assistants shall have power to arrest such per
son and commit him to prison, to be he'd In
custody until tbe same shall bo paid, wilh inter
eat thereon, at the r.ite of six jer centum per
annum, from the lime when the same was
payable as nforestld, uud al fees and charges i f
such commitment and custody. And the place
of custody shall in all cases be the eauio pro
vided by law for tho custody of peisons com
mitted for any cause by tbe authority of the
United States, and the warrant of tbe collector,
stating the causa of commitment, shall be Buffi
cl nt authority to tb proper officer for rece viug
and keeping euch person in custody until the
amouui of said tax und Interest, and all fees and
tbe expense of such custody, shall have been
fully paid and discharged; which fees and ex
penses shsll be tbe same us aro chargcuble under
I be laws of tbe United States in oth r cases of
comcaitmeut aud custody. And it thall be the
duty of such collector to pay tbe expeusts of
tucb custody, ard the same, with his fies, shall
be all wtd on ecttl-nient ot his accounts. And
tbe peieo so committed sb-U have tbe same
right to be dlschurg d from such custody as may
be allowed by tbe laws of the .-tat or T rritory,
or tbe Dist let of Columbia, where he Is to held In
custody, to persons committed under tbo laws
of such State or Territory, or Dutrict of Colum
bia, for the non-payment of taxes, and in the
manner provided by such laws ; or he may be
discharged at any tlmp by prder gf tho oeorotary
of the Treasury.
Sec. 62. And It it furthtr tnaeted, That should
any of the people of any of tbe States or Teril
torios o1 the United States, or the District of
Columbia, be in actual rebellion a alnst tbe au
thority of the Government of the United States
at the time this act goes Into operation, so that
tbo laws of tho United States cannot be executed
therein, It shall be the duty of thu President,
and be is her by authorized, to proceed to exe
cute tho provisions of this act within tho limits
of such State or Territory, or District of Colum
bla, so soon as tho authority of the United
Slates therein Is re-estibllshed, and to collect
tbo sums which would have been due from the
persons residing or holding property or stocks
therein, with thu interest due, at iho rate of six
per centum per annum thereon until paid ia the
manner and under tbe regulations prescribed In
the foregoing sections of this act.
Sec 63. And be il further enacted, That r.ny
State or Territory and ihe District of Columbia
may lawfully assume, aseess, collect, and pay
into the treasury of the United States the direct
tax, or Its quota thereof, Imposed by this uct
upon the State, Territory, or the District of Co
lumbia, In its own way and manner, by and
through its own officers, iissessors, and collec
tors; that it shall be lawful to use for this pur
poso the last or nny subsequent valuation, list,
or appraisal made by Stato or Territorial au
thority fur the purpose of State or Terrltoiial
taxation therein, next preceding the date when
this act takes effect, to make any laws or regu
latlons for these purposes, to fix or chancre tho
compensation to officers, assessors, aud col
lectors ; and any such State, Tetrllory, or
District, which shall give notice l.y tho Gov
ernor, or other proper officer thereof, to the
Secretary of tho Treasury of the United States,
on or beforo the second Tuesday of Feb
ruary next, and In each succeeding year there
after, of Its Intention to nssnme and par, or to
assess, collect, and pay Into thn Treasury of the
United States, tho dire t tax Imposed'by this
net, shall bo entitled, In 'leu of the compen
sation, pay per diem nnd per cntagi herein
prescribed and allowed to nssesrors, altant
assessors, and collectors of tho United Stntrs, to
a deduction of filteon per centum on thn quota
of direct tax apportioned to piirh State, Terri
tory, or the Disflct rf Colirobln, levied and
collected by said State, Terrlto-y, and District of
Columbia, through Its said officers; Provided,
however, That the deduction shall only be
made to apply to ench part or parts of
tbe same as shall have been actually paid
into tho Treasury of the United States on
or before tho last day of Juno In the year
to which such payment relates, nnd a de
duction of ten per centum to such purt or parts
of the same ns shall havo been n'tti ally paid
Into the Treasury of the United Stitoi on" or
before the last day of September In tho year to
which each psyment relates, such year being
regarded as commencing on tho first day of
April: And prov ded, furth r, Tint whenever
notice of tho Intention to make such pnymr-n hy
the State, or Territory, nnd Ihe District of Co
lumbia, shall hnvo been given to tho Sr-crn'nry
ol the Treasury, In accordance with tho forego
ing provisions, no nssesrors, assistant assessors,
or collectors, in any Hta'e, Territory or District,
so giving nolle-, sbnll be appointed, unless Bald
State, Territory, or District shall bn In default:
And provided, further, That tho ntnount of direct
tax apportioned to any State, Territory, or the
District of Colnmbia, Bhall bo llabtn to be paid
and satisfied, In whole or In part, by the release
of auch Stat, Territory.or District, daly executed
to the United Slates, of nny liquidated and de
termined claim ofsnch State, Terrltory,or District,
of equal amount against the United States:
Provided, That, In case of such release, such
State, Territory, or District shall be allowed the
same r-batement of the amount of such tax as
would be allowed in case of payment of the
same in money.
Sec. 64. And be it further enacted, That it shall
be tbe duty of tbe collectors aforesaid in their
respective districts, and they ate hereby author
ized, to collect tbe duties imposed by tbls act,
and to prosecute for the recovery of the same,
and for tbe recovery of nny sum or sums which
may be forfeited by virtue of this act; and all
fines, penalties, and forfeitures which shall be
incurred by force of this act, shall and may be
sued for and recovered In the name of tbo United
States or of the collector within whose district
any Buch fine, penalty, or forfeiture shall have
been Incurred, by bill, plaint, or Information ;
one moiety thereof to the use of the United
States, and the other tnolely thereof to the use of
such collector.
Sec. 65. And be it further enacted, That the
amount of all debts due to the United Stales by
any collector, nnder tbls act, whether secured
by bond or otherwise, shall and are hereby
declared to be a lien upon the lands and real
estate of such collector, and of his Burettes, if
be shall have given bond, from the time when
suit shall be Instituted for recovering tbe same ;
and for want of goods and chattels and other
personal effects ot such collector or his sureties
to satisfy any judgment which Bhall or may b
recovered against them, respectively, such lands
nnd real estate may be sold at public auction,
after being advertised for at least tbree weeks
in not less than three public papers within tbe
collection district, and In one newspaper printed
in the county, if any there be, at least six weeks
prior to tbe time of sale; and for all lands or
real estate Bold In pursuanco of tbe authority
aforesaid, the conveyances of tbe marshals or
their deputies executed in due form of law,
shall give a valid title against all persons claim
ing under such collector or hla sureties, respect
ively. Sec. 50. Andbeit further enacted, That, forsuper
Intendlngthecollectton of the direct tax andlnter
nal duties or Income tax laid by this act, an officer
is hereby authorized in tbe Treasury Department,
to be called "Commissioner of Taxes," who shall
bo charged, under the direction of the Secretary,
with preparing all the forms necessary for the
assessment and collection of the tax and duties
aforesaid, with preparing, signing, and distribut
ing all such licenses as urc required, and with
Ihe general superintendence of nil the officers
employed In assessing and collecting said tax
and duties ; said commissioner shall be appointed
by the President, upon the nomination of tbe
Secretary of the Treasury, and he shall receive
an annual salary of three thousand dollars. The
Secretary of tho Treasury may assign the neces
sary clerks to the office of said commissioner,
whose aggr-gate salaries shall not exceed six
thousand dollars per annum, and the amount
required to pay tbe salaries of said commissioner
and clerks Is hereby appropriated.
Sec. 57. And be it furthtr tnaeted, That in caso
of tbe sickness or temporary disability of a col
lector to discharge such of his duties as cannot,
under existing laws, be discharged by a deputy,
they may be devolved by blra upon a deputy :
Provided, Information thereof be Immediately
communicated to the Secretary of the Treasury,
and eball not bo disapproved by blm: And pro
vidtd, That tho responsibility of the collector or
bis sure ies to the United States shell not be
thereby affected or impaired.
Sec. 58. And bt it further enacltd, That In
case a c Hector snail die, resign, or be removed,
tbe deputy of such collector longest in service
at the time Immediately pr, ceding, who shall
havo been longest employed hy him, may and
shall, until a successor shall be appointed, dis
charge ail tbo duties of said collector, and for
and for whose conduct, In case of tho death of
the collector, bis estate shall bo responsible to
Ihe Uuited States.
Approved, Augutt 6, 18G1.
r"pHOSE In want of a linggy, Hochaway, or
-i- Carriage of any description, should not tall
to call nnd examine my assortment before pur
chasing. My vehicles aro all made of tbo best
materials, in tbe latest styles, nnd by tho best
workmen tbls country can prodnce ; and I will
sell them nt ns low prices as those of nn interior
quality can be purchased for in any of tho .North
ern cities.
Made to order at the shortest notice,
tmrAnd Warranted to Give 8atiifaction."&H
Repairing promptly attended to.
Southwest comer of Pn, avenue
apr C ly and Thlrtoen-and-a-half ttreet.
WE hate in otore, und aro dally receiving,
GAS FIXTURES of entirely new patterns
and designs and finish, Btiporlsr In otyle to any
thing heretoforo offered in this market. We In
vito citizens generally to cidl aud cxamino our
Btock of Gas nnd Water Flxtuics, feeling confi
dent that wo have the best-relectcd stock in
All work in the above lino intrusted to our
care will be promptly attended lo.
mar 20 Cm 370 1) Blrcet.
aVb.271 Pennsylvania avenue, Washington 1). O.
;S3-Books bound la eery style. TutUv, Moiocco. r..
ia, nil C'uir.
Juno 7 3m

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