OCR Interpretation

The New York herald. [volume] (New York [N.Y.]) 1840-1920, August 05, 1861, Image 2

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The new revenue act. '
The Twenty Million Direct Tax
for War Purposes.
How it is Proposed to Raise
the $20,000,000.
Incomes of Residents of Over $800 per
Auutsiu to be Taxed 3 per Cent.
American Incomes of Noa-Rtsident's"to
be Taxed 5 per Cent.
Gold Watches to be Taxed One Dollar
and Silver Watches Fifty Cents.
Tax on Carriages to be from One
to Fifty Dollars Each.
Ac., &c., &c.
Th" following id tbo act piisMd by Congress on Friday
last,for ttio impost of a direct (ax and internal duties to
raise tho s?m\ of twenty million* as an additional reveuue
for defraying the expenses of the government The bill
Aral camo.up in tlie St naie nud was sent to tbe lint so ol
Representatives, from winch it was returned ??iihamendmenu,
and Committees of Conference appointor. tbo result
of whoso deliberation was the b.H giveu below.?
Bo it enacted by the Scnito and Itor.Ro or nopresonta
lives ortliB United States of America in Congress assemblod,
That * direct tax of twenty millions of dollar* be.
and is hereby, annually laid ojhui the United States, uuii
the Maine shall ho, and ih iiereby, op|>ortioued to the
Slates, respectively, In maniu r following:?
Maine $420,820 Indiana 004.N75
NewHampshire... 2)8,400 Illinois l,140.'>5l
VornWnt 211.068 Missouri 701.127
Massachusetts K-jl.'.sl Kansas 71,743
Kiiodo Island 110.0113 Arkansas 201.886
Connecticut 308.2(4 Michigan 501.703
Now York 2,803,Win Florida 77.522
New Jersey 450.134 Texas..,..,. 355.106
Pennsylvania 1,040,719 Iowa 402.088
Delaware 74,081 Wisconsin 619,OhS
, Maryland 430,823 California 254.538
Virginia 937.550 Mint. S"ta 108.524
North Carolina.... 570,104 Oregon 35.140
South Carolina.... 363.570 New Mexico 02,048
Ooorgia 584.307 Hah 26,082
Alabama 520,313 Washington 7.755
Mississippi 413,084 Nebraska 10.:t2l !
l/viisinna... 385,H.->6 Ncveda 4,502
Ohio \ 1,567,089 Colorado 22.005
Kentucky 713,005 Dakota 3,241
Tennessee 600 198 I list. C ilumbia.... 40.437
Arrourrsui or A^ta-woKi A>r> oollkitohb?iti< :irt m in;-.
Soc 2 And b? U further enacted, That bat lb* purpose
of aasflKgiug ihe above tax and collecting tie- same,
together with the internal duties, excise ami income tax
hereinafter provided, the Secretary of tho Tiea-nr> be.
?nd ho Is horoby, autliori/j il to divide, respectively-, the
Stat'ia ami Territories of the Cuitedflatos and the !? .-<riot
of Columbia into convenient collection districts, and to
appoint au assessor and collector for each such district,
vffio sliall bo friK'liolders and Vc-idetit within the Kiiue'
Provided,That any of said States and Territories, as well
.in the District of Columbia maj , if tin- Secretary of the
Treasury shall doom it prop. r.'bj erected iut" one d i - trii
l Aud provided further, That the appointment of said
aaaetisors and collectors, or un.v of tiietn, sb.-il) u<>t lit)
made until on or alter the second Tuesday iu February,
Soc 3 And ho il farther emit ted, Th.it tiefore any such
collector slut! enter ii|mni the duties of lii> ofllce, hi- shall
eiNiilo a bond lot such amount as sh ill bo prejcriliod h>
the Secretary of tin' Ti"< iriiry. with suiotics to lie approved
as suttlclcnt by the Solicitor of tho Treasury, containing
the condition that naid collector shall Justly and
faithfully account for t" the I'nited t-i ?tes, and pay over,
id compliance with tlie order or regulations of the Secr>'
tary ol the Treasury, all public uvwy-i which may conw
into Imi hands or |??-esaion which bond shall he tiled ill
the oIIIcj ol the Kir?: Comptroller of the [Yeasury. to he
by him directed to be put in v..t upon any breach of tli"
condition thereof And nucli < Hectora shall, from lime
to tim?, renew. Flrenjrth'U and increase theirofficial
bonds, as the Secretary of tie- Tfinorj may duett
Sec 4 And ho it further enacted, That each of the
assessors shall divide Iih district int > a convenient mint
ber of Msetsment districts, h iihin c i^li of which he sh ill
piKilut one respectable freoboder to be a sisttiut a-v s
SOT; tuid each assessor and assistant a>s\isinr t-o ?pi*>mtcH,
aud accept in^ tli- appointineiil. lull, before lie enters
on the duties of his appointment, take and subscribe,
before some competent magistrate, or gome collector,
to lie appoint!*! by Hi,a art (who is
Iioreby empowered to ndtiiini'ler III- ..itue), the folio.vtug
oath or nttlnii.il ion. to wt ? -I. All iloswrnii- <>r
afttrm (as Hi" rase tuny be) llit' 1 will, to tlia host i>f
my knowledgo. sU.U aud jud^m-mi, diligently uud f.iuli
iully encode the "fllco ami duties >>f assessor Tor (ntituiuit
tho oss'-ssmont district). without iavor or iality. ami
that! will do equal r.^tit mid jusli e in every raw in
which 1 Html) act as as- Aud a certiUcate of such
aatb or affirmation shall be delivered t > tho collector of
the district for which kbcIi :i"-?- vr or u-?=i- tmit assessor
? shall In- appointed. Atulov f) ft-smscr or assistant assessor
acting in tin- tti'l of.'.ce Without having taken the
aai'l oath or affirmation shall forfeit and pay one hundred
dollars, ono moiety thereof t" the use of the L'uited
States, and Ihe other moiety thereof to hint ?ho shall
Ural aue for tho same; to be roc"\ eml, with costs of suit,
iu any court having cotnjioUiit jurisdiction.
Sec 5. And lie il further enact"d, That the Secretary of
tho Treasury shall establish regulations suitable and necessary
for carry iri^ this ru t into clfcct, which regulations
nhall be binding on each assessor and his assistants in the
performance o! the duties enjoined by ?r tinder this act.si
and shall also frame Insti nct ions for the said assessors
and their assistants, pursuant to which instructions the
said assessors shall, on the lirvt day of March next. direct
and cause the several assistant ajwssors in tho district to
inquire after and concerning all Hnds, lots of ground,
with their improvement* and dw< lliug house*, made lia
tile to taxation under this a<t. t>y reference M well toanv
lists of aesesiment or collect on tak"ii iiudcr tho laws of
tho respective Ktates, as to any other records or documents,
au<j by all other lawful ways ami means, and to
value and enumerate tlies:n,t .,n....i ..r i.. .
maonnr prtwNb"! by tins act. and in conformity with
th? regulations and instruction* aiiove ni'-ntiouett.
Sec 0 Au l be it I trili'ir enautod, Tout the Raid duvet
tax it'll bj t!r< ii | >!nll Ik: aa-easi-d and 1 I on (lie val'.o
of a!! laii'M nu-i of gro' nd, Willi their Improvevvuit*
and dw<-.iing which ai'voral articles siibjcc' i >
taxation shall be enumerated awi valued, by the r 'sjicctIve
ufl?e"ors. at the rate M ') ol lUetli is worth In inoui v
on the Brut day of April < ghteen hundred ami -ixtjtvro:
Provided, however, Th.it all property. of wliaiev.T
kind, coming withiu any of too foregoing description*,
and belonging to the Cnited Htatesor any State, or permanently
or apM-ial > exempted from taxation by the
law* v jta'i trii^rpin the aamo may be oitnated at the
tiw V i tli - : !. tugi'thiT withs-ch prol??riT
iH-'ouiriur aAy individual, wboactual!) rarities
ttMNV.>t ? .,? ' ? vr *li tli < sum of five hundred dollar.
?it. tw <-i ini?ii"i from the aforesaid
MMMNll? nri i a' >0. and from the
direct ti? *' l A id provided further,
That in niaU ng * i'b due regard ehall In)
bad to any valuation tint my liav been made under tlio
authority of the t>tate or. J-rrti jr , ?t any period nearest
to aaid Qrst day of Aprlf*
Sec. 7. And bo it further enacts!,That tiio respective
assistant assessors ehall, tmmed'at?1y after bemu rem^n-d
a* aforesaid by the assessors, proceed through every partof
their respective districts, anil .Miall require all persons
owning, pf-iessine, or having tl?? care or management of
any lauds, lots of ground or dwelling taous... lying and
be.ug within the collection district where they reside, and
iiaii.it to a direct tax or aforesaid, to deliver written lists
of the same which lists shall be made in such maimer n
niay lie directed by the assessor, and. as fur as prar.ticalile,
conformably t.> those which may be required lor the
gain'! purine "under the authority of the respective
Sec. 8 And be it furHier enacted. That if any person
owning, possessing, or having the cure or management of
propjt ty liable to a direct tax, as aforesaid, shall not be
l>reparoil to exhibit a written hat when required, as aforesaid,and
shall consent to disclose the particulars of any
and all the lands and lots of ground. with their improvements
and dwelling bouses. tuxaMo, a^ aforesaid, then,
and in that case, it shall be the duty of the officer to make
such list, which, being distinctly read and (ensealed to,
shall bo received asjho list of such person
Sec U And be'tt further enacted. That if any such
perHoo shall deliver or disclose to au> assessor ora<slstant
assessor appointed in pursuanoe.of this act, and requiring
a list or lists, as aforesaid. any false or fraudulent
list, with intent to 'defeat or evade, the valuation or enumeration
hereby intended to tic made, such person so
offwding, aud being thereof convicted before anv court
having competent jurisdiction, shall be fln"d ;u a sum n.it
exceeding live hundred dollar.*, at the di^ereiton of the
court, and shall pay all costs and charges of prosecvtiou;
and the valuation tuid onumeiatien roqaired by this act
ahall, in .ill sucli ruses, lie nvt'tfc, u' aforesaid, upon lists,
according lo the Turin ub"\'e described, to lie mad*1 out liv
4bo aw-jors and as"l?ta?? ?*?? ?. respectively: which
list* the ii 1 asses-' rs un> hereby authorized .nut required
to wake imi; \o the 1>- st Information Uiey can obi:iin.
and for the purpose uf mak.iie which they iiv hereby i\;
thori/.et to enter into and upon all and singular the
premises, f >|Hi-tivtfly ai.it from the valuation and cnu
luaration -o made tlier r. i i b no a|i|H'iil.
*?- .i sk i"! ipkrty mvvrw<
60S 4U- Auvl hi a lui.Uvi iuyt\V., I'i {Njy jpi/
pc-?>r>n Bh.il) br? ahtenl Trow bin plW/> oT ro?i'1<>n<V' ?t the
tnin uti :issiw?iir hIihII cull to receive tlioliitof such poritou,
it kIi?I1 l>e thndnly ol H' '-h rskoshot or MwiHliml ftt?w*or to
I ctive til the house or placoof realdouce of such person, with
fiiin* person of mutable n?o mid discretion, a written note
or memorandum, requiring linn (o present to hih-Ii ?s
Soetor fbe list or li?tfi required by this ?':t wtthia leu
days from tho iIhIp of snrli note or memorandum.
See 11. And bo it furthor enacted. That If any person.
on l?emn notified or required as aforesaid, shall refuse or
n?gl<vt1<i give attch lint or li .1 ? as aforesaid, within the
Hie time requlrod b> this aet, it shall be tUo duty of the
assessor fur the hps -wsraeut district wHtitu which such
person shall reside,ami lie is hereby authorised and ro
|iiin>i|, to outer into and ujioii (lie lands, dwelling houses,
and pri mines, if it be nccssnry, of hue.li jtersons no re
fusing 01' neglect ittg, and to make according 1') the boot 1"
forinntiou which lie can obtain, and on his own view and in
formut inn, bin h lists of the lands and lots of ground, u ith
their improvements and dwelling housef owned or
imsse -cd, or uuder the cam or inaiiagctiieul "f such |kt
w>ii, u-. are re<p; red liv till- net; t. Hi lisl-so made ,md
subscribed by such assessor shall lie laUeiLttUd reputed
as" good find'millictent iRit*of Ihe per-mis and property
for which such person b to be lined Tor the purposes of
this act.
? <:. ty. And bo it fiirllier enactcd,That whenever
there shiill bo iu any as c -unuit district any property,
lands, and lots of ground or dwelling hi uses, ii"l owned
or |x s-ics.jod by or under Hie c u e and miniigeiuent ol anji
person or person - within such district, iitli liable I" bo
ta*"d as aforesaid, and no lisl of which shall be trans
nutted to the assessor in Ihe manner provided by this
aet, it shall-be tho duly of the assessor if such district,
mid he is hereby authoi iz d and required, to entor iuto
anil ii|k*i Hi' coal cslalo, if it bo ncc s-ary. and lake such
view thore if and make list* of the sniui, ut'coi'diilg to the
form presciibed, which l'?ts being Mibpriibed by the said
esscssor, shall be taken and reputed its good and sufllcient
1. is of such properly , under and for the purposes ol this
.Sec 1.'!. And be it further enacted, Tli.it the owners,
possessors, or |ior>oiiii tiaving Ihe r.vvor management of
land . lots of ground and dwelling housO* not Iviug or
being u illtiii asses-incut district in which tliey re
side, shall ho permitted tomake nut autl deliver the lists
thereof required by this ai l (provided Ihe ussessineut
district in which the said objects of taxation he oris) is
therein distinctly standi at the tinto and in the manner
prwcrilK-d to iho aftioss<ir of the assessment district
wheroui such |sisons re-itle. And il shall be the duly of
the assessors in all such cases to transmit such lists at
the time atid in tlin muuner prescribed for the transmission
of the lists of the objects of ti\utioii lying nnd being
within their respective assessment districts, to the as
se-sor of the Collection district wheri-iu the said object,
of taxation shall lie or he iinmediately alter (lie receipt
(hereof; and iho said lists shall be valid and sufllcient for
the purposes or this net, and on the delivery of every
such list, the jierhon making nnd delivering the same
shall pay to the assessor one dollar, which he shall retain
to his own use.
Sec 14. And bo it further enacted, Tlmt tlio lists afore i
said shall be lakon wilh refereuco to tho din fixed for
that purpose by thin art, a aforesaid; and the assistant
assessors, respectively, nfler roller'ing Ihe siiil lists,
shall uns eed to arrntiKi- the same, and to muke two gene
nil Iwi*?Ui" Ui>l ol which shall exhibit, iu a'phabdii al
order. the names of ait pcisius liable t<> pay a in.v under
this art ri'si'linn witliiu tl> is-ot. ntent district, loRuther
with tlw value and us^esanient of th? objects liable to
taxation within such dialrid for which each such |M>r*<>u
is liable, iiml, whenevor so required by the assessor, the
amount or direct tax imyable by c u b jierson ou such ob
jacta under tho^tato laws iinp"MUK direct taxeA; and tU<
second list shall exhibit, in alphabetical order, the names
of nil persons rosidinu out of the collection district. owners
of property within the district, together with tti" '
value and a-s?ssm?*tit thereof, with the amount of direct I
lax jia.vnhle thereon as ufortMaid. The Ioj in- of thosai>l
general list shall be ilevi-ed und prescribed by tho alessor,
and lists taken according to wi.i h lorui ahull bu
made out by the aasiataut assessors and delivered to the '
assessor within sixty days after the day fixed by this act, 1
lis fitor*>-uiil_ t-ouuiriiiir lists li oin nidivtibials And if anv '
nssisltuit iiski .sutt hlinll fail l'> |H)rfiirm my duty a Minuet)
by this act vvithin lli? time pro?cribcd by his |iroce|ff
warrant or other legal ite-Unctions, not being prevented
therefrom by sickucM or oth?r unavoidable aooideni,
every such assistant assessor shall be discharged from
otllce. mill sluill. mnroover, forfeit und pay two hundred
dollars, to be recovered for the use of tiio United States
in any court having competent jurisdiction, Willi costs of
Soc 15. And bo it further oimctod, Tlmt immediately
after tbe valuutions und enumerations Hlmll have been
completed us aforesaid, tho iwsoHsor in each collection
district shall, by ndvertIsement in some public now spa
per, d auy there tie in such district, and by written notifleatious
to be publicly |?mt d up in at loust four of the
moil public places in eiieh collection ili.sl.riet, advertise all
peimnis concerned of the place where the said lists, valuations
aud enumeration* may be seen and emuninod; and
that during iweuty-ttvo days alter lUe publication of the
notification-, as aforesaid, appeals will be received and
determined by him relative to nny erroneous or excessive
Valuations 01 enumerations i>y the assessor. And it shrill
1m> the duly of the assessor ill each collection district,
during twenty li\ e days nftor the dsteof publication to be
inaite as at on-said, to snbuitt t lie proceeding ol the assistuut
assessors aud I lie list by them received or taken as
atore-iul to the ins|K'Ction of an* and all persons w hoshull
apply for ttint pitrpos - and the sai l assessors arc* hereby
authorial to receive, hear and determine, in n sum
uiaty way, aecord'tig to law and right, upon any and ail
,tin niw (>i in I't'limiZ* 1
of the said as-ietworii; l'r >vided always, Timl d shall bo the (
duly of said assessor t'< advertise aud vttcQd, not less
liisiii twoiucci'-aive (lay*of tn? s?d twen'v live.at (he
court house of each county within his collection district,
there I" receive aud determine iii>oii tin appeals aforesaid:
And provided al?o. Thai the ipn^tlon to Ik> determined liv
the a?we>?or, on uu an ?pi?eitl reflecting the vnliiation of
property. shall bo, whether tlio valr.atiou complained of
to not in a Jut rclaHoa or proportion to other
valuations in thagamocollectinn district. And all appeals
to the assessors, as aforesaid. shall be made in writing,
and shall S(?eci!'y (lie particular cause mailer or tiling re
specling which ? decision is reipiested: and shall, moreover,
state the ground or principle <>r inequality or error
comptaiueit "1 And tlio as?essor shall luve power to re
on mine and equalise the valuations as shall apix-ar just
and ei|Ultal)le, hut no valuation shall lie increased without
a previous notice, of at lea-it five days, to the party Intorested.
to appear aud olijcct In the satne. if tie judge proI>or;
which not Ico shall bo giveu by a note in writing, to
l> left at tho dwelling house of the parly by such assessor
or an assistant assessor
See. 16. Aud be it further euaotod, That whenever a
State, Territory or the District of t'oliiinbU shall contain
more than one collection district, the assessors shall have
I lower, on examination "film lists rendered by ttio assist
.itit assessors according to the provisions of this net, to
reviae, adjust'and equalize th<? valuation >f laud* and
lots of giound, with their improvement* undNlwelliiig
booties. between such collce'iou districts, l?v deducting
from "r adding to either such a rate per centum as shall
appear jugt and equitable.
Sec. i? Ami l?i il further enactcd. Tlut (lie assessors
shall, immediately- after the expiration of the tituo for
hearing and deciding ap|>enlH, make out correct lists of tho
valuation ntid eumuerattou iu each collect ion district, ?n 1
deliver the s:inie to the Hoard of Agfeg,ors hereinafter constituted
iu and forthe Stat?s respectively. And it shnllbe
the duty of the assesnors in each Slate to convene iu gene
ral meeting at attch time and place a.s shall lie appointed i
and directed by the Secretary of the Treaiury. And the i
taid aMettHora. or a majority of them, so convened shall i
constitute, and tinware lieretiy constituted, a Board of. i
Assessors tor the purposes of this act. and shall make and
establish sucU ruk;g and regulation* a* to them shall appear
neceisary for carrying auch puriaisea into effect, not i
being iucoui>i*t?Mit with this act or the law* of the I'ulted i
See. IS And he it further ena'ted, 'Hint Ihe said Iloard
of Assessor*, convened and organised an aforesaid, shall,
and may. appoint a suitable |?i ;~nit or person to he their
clerk or clerks hut not more-tb;ui one for each collection
district, whoshall hold litsor their office or office* at the
pleasure of said Board of Assessor#, and whom* duty it shall
Iaud oilier doriimnila d?*l j v**ri*<l and made to I hi' said Hoard
of Afc*i'-!?or<. and who shiilt take an oath or affirmation (If
eonscleutinisly'scrupulous of taking an oath) faithfully
to discharge li s or their trust: and in default of takintt
such <>Htli or affirmation, prov.ous) to entering ou the duties
of sach appointment. or on failure ta perform any
part of tho ilutfS I'Dioinf.l <m him or them respectively
l?y tin* art, lie or tbev aliall respectively forfait and pay
tllCHiiniof two hundred dollars for the u'^c of the I'mtud
Stiitea. to he recovered in any court having competent
jurisdiction, and shall at-so ho removed from office.
*<;< i?. And he it further enacted, That it #h\ll bo
the duty of tho hi id clerks to record the proceedings of
tie! -aid Hoard of Assessors, and to enler on tho record
the n.imei of H'leli of the asaesnoin as ijiall attend anv
yeueoal meeting of the Board of Assessors for the parposes
01 this act. And if any assessor shall fail to attend sucli
ireneral meet ng, hi* absence >hall he noted on the said
record, and he shall, for every day Inmay ln?itNDI
therefrom, forfeit and pay the arm oi ten dollars for tho
h.s of tlr' l ulled States. And if any assessor shall fail or
tiogVet to luriiish tin said Hoard of Assessors with the
l"ts of valuation and enmneratsoa of each assessment dull
;ct within his collection district wKbm three days after
the time nppo n'ed, as aforesaid, for s ich general meeting
of the s.i:d H '?r 1 oi' Assessors, he Khali forfeit and pay tho
s nn.of live hundred dollars for the imo of the United
States, and, moreover shrill forfeit bis compensation m
assessor. And it shall he tho duty of the cleric# of tho
s iid Board of Assessors 10 certify'to tho tfcarctwy 0f tbo
Treasury an extract <if the minutes of tho Board, showing
r'ich failures or neglect which shall !>o sufficient evidence
f the forfeiture of silfh compensation to all intents aud
pur|<<sps: Provided always, That it shall ho In the power of
the Secretary of the Treasury to e.vmerato such a-ses?or
r H-sessors from the forfeiture of the sai 1 comi>en?atioii,
in who'o or In part, as to him slull appear just aud '
rrc i Aim DC h tnrtner enacted. Thai tr the said
Board of AiHi*sor? ahull on, within three days after the
tlrst nx-eiliu? thereof, a* aforesaid, be furnished with all
the 11-*43 of valuation of the several counties anil State (lis
tracts of any State, they Hhall, nevertheless. procecd to
mail o il tin? equal wHlai ami apportionment by thin ai l
directed, ?ad they shall assign to such mimties and State
districts. Hie valt'iit'on li--ts of wliicli shall uot have been
furnished. such valuation as they gliall deem just and
right; I'nJ the valuation mute to such counties and
State dislnets by the Hoard of Assessors shall bo final,
and the proper <v?>U of direct tax shall be, and W horcby,
decl?rod to bolut posed thetenn accordingly.
Sec*'21 And be it further en u ted, That it shall be the
dnl v of the said Boird of As^'or* diluontly au I c ?e.
fully to cou?l<ler and examitie_ iho said lusof valuation,
andthey shall have pov.-: to re. i- . ? Ij ist and equalize
the valuation of property in any county or Si ale di'trict,
by adding thereto, or iledm i i,< th-n from. such a rate
1 . ccntiWas shall, under tin- v*h 'at ton of the several
J < i nit' i.Htiit Ptato dtMrIrts.be m mt ii) lttahle: I'ro
i vided The fc-lative valuation of pr.e,>eity in the same
i muniy ?b?i) not be change I, i-ni? - num' --t error or itnj
perf< rtioti Miall appear in any <>r the l-it- < l valuation, iu
wh iheas ' the said B"Wl of .W"?s"n s'i i i hive |*>w<'r
1 to en reel tbe sani", a* to tliem ?hall apj.ar jnsiand
I rinlit And if, in cotii "q ietii-e ?i| any rev sal, change an I
( iilterni on of I lie hid \ ?!' iti't), any in e &\ iv shall ha
l>ro<tinrrt in ili.? nn*iM' "tm'-nt of I'l'-itl Uireot tit t>
the sevonl hl it -<i ii i villi, it *liill !> ? the fl'ity of tlio '
Soi 'Vtary Of Hie Tr< ? nj lot M lliu - im; 1> Cuij<ie-s,
t'i tin- I'll, ill (h it liw >ii i-v l>> l;>u 10 by rcc
t lya.g .' toll in-1 a
*vniat!n\?iM " i" Mt ?M> HI At* 'Jt'iTA O* TAX
&? M AJi-1 U U 1 *. ^ .wv;; 'j il'Jki H-i? ?
aaid Hoard of Aanessnrs Kh.ill bar* completed tlx' adjust
tnent aud equalization of th? valoation aforesaid, tb?*y
Mliall proccod to apimrtiuu to each county and Mate district
ftaprojier quoin of direct lux. Ami the Mid Board
of JUmmoib shall, willUu twenty days after the time appointed
t>y the 8ccri't?rjr of the Treasury for tlie>r llixt
meeting, complete tlie said apportionment, and shall re
cord the name; tboy shall thereupon further deliver to
each assessor u eertiflrate of mich apportionment .together
with the general lints by the assessor* respectively preseuted
to the board an aforesaid, nud transmit to the Seprotnrv
?if thp Troaaurv a ccrtillrate of the aonoi lioiimcnt
by them mode as aforesaid; and 111" aOTospors, respectively,
shall thereupon |>tweed to revise their rcspcctivc'lints,
and ultoj ami mftko tlic s?nie in all rospwls r -rnforni'iUlo
In tlir t i.'iimont nfoiesdd by the said Hoard of Assessor!-,
and llie said n-?i- -.on-, respectively, shall make
out lift- conln.ii nt! the si,his payable according to the
provisi uis of Ihi-art upon even object of tasutiou In and
lor each collection district: which lists shall contain the
nmnoof i ticli imiHim refilling williin tlion:tititli.-1rifl,?>wii
inij 01 having Uie care 01 Ki;!>oriiili'ndeiice o| pro|>erly l>
int! within the ?uid district whi li in liable to the said
lix, when such person or persons arc known tether
Willi 111 sums payalfle I>y cach, and where there Is any
pioperty williin any collection district liable to the pay
in in el' the mid tax, not ownoiloc occupied by or under the
Kiijierinlendeme of any person resident therein
there shall he u separate list of such pro
perty, 8|iecifying the sum payable, and the nanus
I the respective proprietors, where known And
t ho said ttsses-;ors shall furnish to the collectors of I lie
several collect ion di?lricts, respectively, within thirty live
days after the apportionment is completed, an aforesaid, a
c i tilled copy of mcli li-t or lists foi their proper collection
disir.eis.'and iudefaultof perrortiinneeof iheduticsenjome
1 on i he Hoard of Assessor* and assessors,respectively,
by this section, they sluill severally and in livitlually lor
feil end pa> the sum of live hundred dollar* to the use of
the Tuited Stale*, to lie recovered in any court bavin#
cotn|? feiit Jurisdiction. Aud it is hereby enacted and doclired
that tlio valuation, assessment, equalization, and
am> irtlonment, made by the said Hoard of A."sensors, ?s
afori liit, shall be aud remain in full force and o|>eration
for laying, levy ill'! and collecting, yearly and every year,
the annual lax by thin act laid aud imposed, until altered,
modified or Abolished by taw.
COMI'KNSATiu', OK AJJ-K.V0R. ANIl CO( 1 KfTOrtft >\r> AflfflSrANTB.
Hoc Vt'J. Aud l*> it further enacted, That there shall ho
allowed ami | aid to ihc several ax.-u?aort and assistant as
scssors, for tlieir hervic, a under this act?to each assessor
I wo dollars P'T day f r every day employed in making the
necessary arrangements and giving the necessary instructions
to the assistant asst*> sors t?ir the valuation, and three
dollars per day lor evor.v liav employed in hearingap|>ealB,
revising valuations, unit making out li^t.s agreeably to the
provisions of this act, mid one dullur for every hundred
taxable persons contained in the lux list, jib delivered by
him to suM Iloard ot Assessors; to each assistant assessor
two dollars for every day actually employed in eollecting
lists and making valuations, the number of days neccs
?nrr?for that pnr|>ose to be certified hy the assessor and
appro* ed hy the commissioner ot taxes, aud one dollar for
every himilred tnxnM" persons rontaiuert in the tax lists,
ns completed and delivered hy him to the assessor; but
ihe i >in)>en?ntioii for principals shall not exceed
I for assistants,$l.-.!00 per annum , to each of the assese.iir
tituting the IV aid of Asse?sors, as aforesaid, for
. ery day 's actual attendance at said hoard, the sum of
t'iree dollars. and for travelling to and from the place designated
hy the Secretary of the Treasury, ten cents for
each mile, hy the most direct and usual route; nud to
each of the clerics of said board t wo dollars for every day 'b
actual attendance thereon. And the said Hoard of Assessors,
nnd said assessors, i?s|>eolively, sluill lw> allowed
their uect .vtary and reasonable charges for stationery and
blank hooks ti-ed in theexeeutloti of their duties; and the
roinpensatioii herein s|<ecilled shall he in full for all exI
lenses not othei wise purtieularly authorized, and shall be
l>uid at the treasury, und such amount as shall be required
for such payment is hereby appropriated.
Soc. 21 And he it further enacted, That each collector,
>n receiving a list, a* aforesaid, from the said assessors,
respectively, shall subscribe three receipts; one
ij which shall be given on a full and correct copy
iif such list, which list shall be delivorcd by him to,
mil shall remain with, the assessor of lii-i collection
listric.t, and shall be open to the inspection of an> jiersou
who may apply to inspect the same: und the
ithei two receipts shall be given on aggregate statements
if the lists aforesaid, exhibiting tho gross amount i f taxes
in be collected m each comlv or State district contained in
Iho colled ion district, one or which aggresale statements
?ud receipts shall he transmitted to the Secretary, and the
nher to the First Comptroller of tbo Treasury.
asfwmorh' ami oollkltoks' boniw.
Sec. 2,">. And lie il mi tlier enacted,That each collector
before receiving any I si, as aforesaid, for collection, shall
give bond, with one or moro good and sufficient sureties,
|o be a|i|>rovoil by tbo Solicitor of the Treasury, in the
imoi.nt of the taxes H-.se- ed in tie-collection district tor
ivhich lie ha> been or may bo appointed; whit h bond shall
ie payable to the I 'nib 1 Mates, w ith condition for I lie true
md laithful discharge of the duties of his olllce accorikng
o ciw.auu parttcuia- ty lor the ducrilloctioti and payment
>1 .til moneys assessed upon such district,aud llu- said
tx>nd slid) !? transmitted to tho Solicitor of the Treasury,
nut, after approval by h m, shall lwdeposited in the oflk a
if the V'irst Comptroller of the Treasury; Provided always,
Tliat nothing linn-ill contained Khali he deemed to aunul or
in any wife to impair Hip obligation of ihr boud heretofore
given l>y ntiy rirtlec'ov; hut the same shall he noil remain
in full force ati'l virtue, lUy tiling ill this act to the cotitrar;
thereof ill aityw ,..c noiwilhstaiiiDg.
See. '26 Ami lie it further enacted, That the annual
amount of the taxes so assessed shall l>o and remain a lien
ii|>on all lands miit other real estate <>( the individuals who
may be assessed lor the s;ui>e, during two years aNer the
time it shall annually bccotnn duo ami payable; and the
laid lieu shall extend to each and every part of all tracts
or lots of land or dwelling houses. not withstanding the
same may have been >Ii. ld?d or alienated in part.
Sec. '27. And ho it further enacted, That each collector
shall be authorized to appoint, by an instrument of writing
under his baud and seal, us inany deputies as he may
tliink propei, to tie by him coni|ieti8atod for their aei vices,
and also to revoke the |>owerH of any deputy, giving pub
lie not ice tlior. of in thai portion ?l tiio district assigned to
such deputy . ami each such deputy shall have the like authority,
in every respect, to collect tho direct taxsoasscssed
within the portion of the district aligned to him
which is by this act vested in the collector himself ; but
each collector shall, iti every respect, be responsible Inith
to the I'nited States and to individuals, as the case may
bo. for nil moneys collected, and for every net done as deputy
collector by nuy of his deputies whilst uctlng as
such: Provided, That nothing herein contained shall
prevent any collector from collecting himself the whole
or any part of tha tax so assessed and payable in his district.
Sec. 2S. And be it further enacted. That each of the
said collectors shall, within ten days after receiving his
collection list from the assessors respectively, as aforesaid,
and annually, w ithin ton days utter he shall be so
reipi.red by the Secretary of th- Treasury, advertise in
one new?pa[HT printod iu h.s collection district, if any
there be, and by not ideations to bo posted uji iu at lea-t
four public places iu hU collection district, that the said
lac has become due and payable, nud state the times and
places hi winch lio or they will attend toreceive thesnme,
whichsli? .v'thin twenty days after such notification;
uud Willi ritiwi to persons who shall not atteud.
according to such notifications, it shall ho tho duty of
each collector, in person or by deputy, to apply oucc at
their resjiectiYC dwellings within sucli district, and llioro
demand the taxes payable by such persons, which nppliratioo
shall be tnado within sixty days after the receipt
jf the collection lists, ait aforesaid, or otter the receipt i>r
the requisition of the Secretary of the Treasury. as afore,
wid, by the collectors; and if the said tn.ve shall not lie
tb'-n jwW, or withiu twenty days thereafter, it shall lie
lawful for such collector, or his deputies, to proceed to
collect tho said tusos by distraint and wale of the isoodn,
chattel* or cffectHof the persons deliu<tuont as aforesaid.
And in case of such distraint, it shall be the duty of tho
officer chart:od with th? c?lfection to nuke, or cause to bo
made, an account of (lie goods or chattels which tnav he
distrained, a copv of which, signed by tho officer making
such dutra.ut, shall ho left with the owner or iiossessor of
such goo-Is, chalteU or efy-cts. or ut hi* or her dwelling,
with somo person of suitable aj(0 and discretion, with a
note of tho sum demanded, and the time and place of
ale; and theaaktofloer (tell forthwith caaw a notiQcation
to be public! v floated up ul two of tho taverns nearest
t<> tho residence of ibo |x-r.son whose property shall bo
distrained. or at the court house of the same county, if
not m ire than ten'mitos distant. which notice shall specify
the art icles d strained, and the time and place for the sale
thereof, whit h time-shall not bo legs than ten days from
the date of bucIi notification, and tho plan) proixised for
<??.. iiwuii'iumfiuhvv iwii--n-ui-i.ini iium un: place til
making sutb distraint Provided, Thai in any cane of disIra
nt tin- Hip payment of (lie tax aforesaid, the good's,
chimes or eff.TU -o d strained slult and may bo restored
to 111" owner or |M>s-cs-or If, prior to the sale thereof, payment
or tender thereof shall be made to the proper olllcer
charged wiili thecollection,of ihofuil amount demanded,
t?<etbcr w.lh inch fee Iter levying, and such sum for the
nec-'Siary and rea-onable expense of removing and keep
lug the goods, clmttiis or efl'ecls go distrained, as may l>o
allowed m like cases l>\ tlio law*or pructlce of the'State
wh'retu the distraint Hliall liave been male; but iu
case of non payment or tender as aforesaid, llie said
officers shall proceed to s. 11'the said goods, chattels or
efrels at imblic auction. and -bsU and may retain front
the proceeds of such sal? the amount demandahle for the
use of the United States, with the necessary and reason
able expenses of distraint and sale, and a commission of
five per centum thereon for his own use, rendering the
overplus, if any there be, to tho pecson whose' goods,
chattels or effects shall have been distrained: Provided,
That it shall not be lawful to mako disUuut of the tools
or implements of a trade or profession, beasts of the
plough necc-sary for the cultivation of improved 'ands,
arms, or household furniture, or apparel uece.ssary for a
Sec. 'J9 And he it farther onacled. That whenever
good, chattels or cffects hu(Dcient to satisfy any tax u|h ii
'dwelling housos, or lands and their improvements, owned,
occupied or gnpermteinlfcd by persons known or residing
within the same collection district, e\nnot be found; the
collector bavin? llrst adverted the same for thirty days,
In a newspajier pisulcd withlu llie collection district, If
such there be,and having posted up. i|i ai least ten publie
pi ires wiMiin the sam <. a uotitlcatit'n of the intended
sale, thirty days previous thereto. shall proceed tofiefl
ai public ?ale so much of Hie sail properly as may bo no
> ?" iMMin; iuw i4isrK umi in<',,e"M, i gi'inor Willi an
addition of twenty per cent mi to the bh: I tav* But In
all where tiu> property llal'lo to a direct 1i\ nnder
tlits sot may not he divisible ,*'?o 'w to enable the col
lector l>y a anl?> of part thereof (o raise I Mo whole amount
of the 1 Willi all. ( osIh. clmr#:S aud c rtiniK-MOlw, the
whole of audi property *h?tl be sold, and lhe surplus of
tin' proceed# of tho i!o, nil -r satmlyii g the tax, cistiu
cUu40s old cTiui.<~i'>ii . Khali t>.> pud to tlic kiwni'i 01' .
the pioporty or h lival reprorfentativ < ? or it lie or III V 1
cannot lie fo m l, or Icli.^i to receive the S ell" then Micii
surplus fdiali l>e dt>p?w ted III Hi.* ti-Witty of the C'liitfd
Stati c, to l>e there hold fur tin- ux of the n.vin r qr li ?
legal rcpieseiitat i\es, until lie Or they ijIimII lnnke i?pj>!i
r at ion therefor to the Set ;.?r\ t>r tie Tr'a-i:ry. who,
upon buc'i application, Khc.l. by wivra.it on the trea
Kitry. ci ne III so.li" to |i 'p;i, t to the appli'aut. And
if t'lio pMpw ty alvcrtN I f 1, - 1.- a ore 1 < uinet l>?
sold for the niivunl of the tux d'' the: ?i. \\ i'li the <t.d
HIM. 1 i >n;ii i ? fiirv |iri-ui m Hi", i'ln, I n? i ; >i" .'i; :1
jmrt Ii.i 1110 -.iiii'i in Wrlii 1 >! tli-> i mi., i smIcx i >r tin'
am>>UMl :i:nf<'.-*:itil. 1'rnviJi't. 1 lilt tli- n" . sii|icr.n
loiKtont ol the import > ?f"i->.i I. i.t.-r tlio mishh slu'.l
have li.vn. :i( ??I, H'lvr. li-i'it li si It- hmI In'fi'iv
it r!i:i!1 IrtlP b'tii actually inU, slritl (... ?; <w 1 In
Iiiv the amount or tin- fx Uierooti, with nit al
(Mi ?ii of t>ii |M>r c iitiiiu on th'< K*itiii*, ,ii (lie
.i Mv-C* ? J ' ** l-v i-''V 4?'
Hke place: Provided also, That tho owner#, their heirs,
executor* or administrators, or any pow>u on their
hiiimli, hlmll Uhvo liberty to redeem the lands an?i other
property sold, as nforeaaid, within two year* from the
time of sain, nimn payment to the collector lor Uic use <>.
ih<* purchaser, his heirs or assign*.of the amount |?iitl by
Hiiiii purchaser, with inteic.it fur the same, at the rate of
twenty per centum i>or annum; and no ileeil shall he
Riven in pursuance of such sale until the time of redemption
shall have expired. And the collector shall render a
distinct account of the cliarRi i incurred m offering and
advertfeinif for sale such property, and nhu'l pay into the
trea' in ) the surplu", ir uny there he, of the aforesaid ail
dition of twenty per centum, or ten per centum, #s tho
case may in . alter defraying llie charges. Alii 111 every
ease of the Vile of rent estate wlileli shall lie made under
tin* authority <>1 thin act by tlifl collector*, res|)?cltvely or
their lawful ilepi.tie*, respectively, the deeds for the citato
so sold shall lie prepared,made,executed,anil proved
or ackno?ledged at the tiinftand times prescribed in this
act by the collprtorn i espectlvely, within win -i* collec
Hon di-lrlct such real c.-tate shall hosituated, in sui Ii
form of law as shall he authorized and roqulrcd by tho
laws of the I'mted Stat. ?, or by the law of the State iu
which such real estate lies, for making, executing, proving.
and nektiou Icdg'tig deeds of bargain and sale or other
conveyance* for the transfer and conveyance of real cs
late and for every deed so j>re|wrcd, made, executed,
proved and acknowledged, the purchaser or grantee
-hall pay to the collector the sum of two dollars, for the
use of the collector or other person effecting the ttalo o(
the real e-tate thereby conveyed.
Sec M. And be it further enacted, That with respect
to pro|Kjrtv" lying within any cidlectinu district, not
owned or occupied, or Aupcrintclidcd In some persim residing
in such collection district, and on which the t?\
hall not have been paid to the collector within ninety
days after the day on which he shall have rocolved the
collection 11-itb fi 'tn 11/ said aMsegsors. respectively, a."
aforesaid, or the requisition of the Secretary of the 'IVea
sury, as uforesaid, the collector shall transmit list- of (he
mine to one of the collectors wiilim thewinie Hate, to he
designated lor that purpose by the Secretary of Hie Trctt
surv; and the collector who shall have been thus desigua
led by th? Secretary ut the Treasury shall transmit receipts
for all the lists tec ived, Hjj aforesaid. W U(e cvllvc
tor transmitting tho Miino; and the colTec iofti, ttius designated
in each Slate by the Secretary of the Treasury,
shall cause notification! ol' the taxes due as aforesaid, atid
contained In the hstn thus transmitted tc them, to be
]Mii)|iHliuil lor Sixty nays in ?i iciifi one hi me newspapers
published in the Slate; a.j-1 tho owners ?f the proj>erly tin
wliieli such taxed may be due shall l>? permitted to'pay
10 such collector tin' Mill tax, with ati addition of ten per
ccnium thereon Provided, That such payment in made
within one yoar after the day on which (lie collector of
llio district ?hero such pro-icrly lies li.nl notified that the
tax had become due on the same.
Src. .11. And lie it further unacted, That when any tax,
an aforesaid, ahull have remained unpaid for tho term of
neyear.ns aforesaid, the collector in the State where
tho property lies, and who .shall tiavu been designated by
the Secretary of llio Troaury, as aforesaid, having first
advertised the s.imi' for sixty days in at leant ono newspaper
in the State, Klmll proccod to sell, al public wile, ho
much of the said propel t> as may he necessary lo satisfy
llio tates due thereon, together with an additiou of
Iweutj per centum thereon; or if such propert> is not
divisible, as aforesaid, tho wbolo thereof shall be sold,
and accotmted for in tho manner hereinbefore provided.
11 the pro|?erly advertised for anlo cannot bo sold lor the
amount ol the tax due thereon, with the said addition
I hereon, the collector shall purchase the sim in behalf
of the United States for such amount and addition. And
the collector blutil render a distinct account of the charges
iucurred in ottering and advertising for sale such property,
and pay into th?lr?asnry the surplus, if any, of
llio aforesaid 'addition of ten or twenty |H-r centum, .is the
case may be, after defray inn tho said charges.
Bee. liii. And be it further enacted, Tliul tho collectors,
designated as aforesaid by the Secretary of the Treasury,
shall deposit with the clerks of the district court of tieI
nited States in the respective States, und within which
district the property lies, correct lists of the tracts of
land or other real properly sold by virtue of this set for
non pay ment of taxes, together with the names of owners
or presumed owners, and of the purchasers of the same
at the public soles aforesaid, and of the amount paid by
said pin chasers for the same; the owners, their heirs, ex
editors,or administrators, or any poison in their behalf,
shall liave liberty to redeem the lauds or other property
sold, as aforesaid, within two years from tho time of
sale, u)>on payment to tho dork aforesaid, lor the use of
llio purchaser, his heirs, or assigns, of the amount paid
by such purchaser for the said land, or other real pro.
perty, with interest for the same at tlierute of twenty
per Cttllum peranumii, and of a commission of live per ecu....
??,.l. mnul l.,p llm nu,. nr II,I. nlork .....I
Theclerk* shall. on application, pay I" tlio purchasers tin?
moneys thus paid for llu-ir use; ami I be collectors ro(i|K.'ctively
.shall give deeds for the lauds or properly
aforesaid to the purchasers entitled to the S tnie, in all
cases where tho huiih slutll not liuve been redeemed with
iu tw? years. as aforesaid, by tlio origiual owners thereof,
or their legal representatives, or any pemou in their he
hall', tod deposit such deeds with such clerk. And the
said clerk shall be entitled to receive from tin'
purchaser, for hi" own use, the sain of one dollar,
in addition to tho sum herelnboforo mado payable
to the collector, lor every such deed, 'to
he paid on the delivery thoreof to such pitrclmsorg.
And 1u all cases where hunts may bo sold under this aet
for tho payment ot ta*?H, belonging to infant*, iteming of
insane mind, married womou, or |x>isoim beyond sea.
such liorsons shall have tlie term of two years after their
respective disabilities shall h ive been removed, or their
return to the United Suites, to redeem lands thus sold, on
IliCir paying into the clot k's otllcc aforesaid the amount
paid by the purchaser, with tlfty per centum addition
thereto, together with ten tier centum interest per annum,
on the uKgregato auni. ami ou their payment to the purchaser
ot the laud aforesaid iv condensation for ull im
provemuiits he may have made mi the premises, gubse
i|ucut lo his purchase, the valu.i of which improx einonts
to be ascertained by three or moro neighboring treeholders,
to be appointed by the clerk aforesaid, who, ou
actual view of the premis s, shall assess the value of
such improvement*, on their oaths, anil make a return of
-m il vullint lull lo i iii- clerk umncdi.ltch'. And the IMnrlr
of tln> Court nliiili reccivo such com]?eiisa8i0D lor his service*
herein, to be ill by and received trout Hut part 10-,
like co.-ts ol' suit. us ilie Judge of tho District Court shall,
ill itiat respect, lax and allow.
Httr. 33. And be it further enacted. That the several
collectors shall, at the expiration of evory month, after
thiiy slmll, respectively. cconunenco their collections iii
the next and ovory ensuing your, transmit to tho SocreUry
of the Treasury a statement of the collect ions made
by "them, respectively, within the mouth, unit pay over
quarterly, or sooner, if required by the Sccri taiy of the
Treasury, tbo moneys by them reflectively collected
within the said term; and each of the said collectors shall
complete the collection of all sums annually assigned to
him for collection, a-, aforesaid, shall pay over the same
into tho treasury, and shall render his Until account to the
Treasury Department, within nix months from uml after
the day when he shall have received the collection lints
from the Hoard of Assessors or the said requisition of the
Secretary of the Treasury, ns aforesaid: Provided, how
ever. That the per.od of oue year and three months from
tho said annual day shall he annually allowed to the
the collector designated in each Stale, as aforesaid, by the
Secretary of the Treasury, with respect to the taxes contained
in tho list transmitted to him by tbu other collectors,
as aforesaid.
Skc. 34. And ho it further enacted, That each collector
shall be charged with tho whole amount of taxes
by him receipted, whether contained in the lists delivered
to him by the principal assessors, respectively, or trans
mittod to him h\ other collectors; and shall he
allowed credit for the umount of taxes contained in the
lists transmitted in the manner above provided to other
collectors, and by them receipted iw aforesaid: and
also for the t ixes of Bitch l>ei sous us may have absconded,
or become insolvent, subsequent to tho date of tho
assessment, and prior to the day when tho tax ought, according
to the provisions of this act, to have beeu collected:
Provided, That it shall be proved to tho satisfaction
?f th" first Comptroller of.the Treasury that.due diligence
was used by the collector, and that no property was left
from which the tax could have been reCoVOfed* and each
collector, designated in each State, as aforesaid, by tho
Secretary of tho Treasury, shall receive credit for the
taxes due for all tracts of land which, after being nQt>rod
bv him for sale in manner aforesaid, shall or mu hav?
Iieon purchased by him in behalf of (he In it "J States.
Sec. 35. And be it further enacted, That if aoy collector
shall fail either to collect or to render his account, or to
I ay over in the manner or within tho tuno.s hereinbefore
provided, It shall he the duty of the first Comptroller of
tbeTreawry,and he is hereby utlnMiat rtfuind,
immediately after sach delinquency, to r port the same to
the Solicitor of the Treasury, who shall Issue a warrant
of distress uUsitNCh deltaqoent collector and his
sureties, directed to the marshal of th'- d.<(rict, therein
expreniogtbetmountof the taxes with which thiiiM
collector is chargeable, and the sums, if anv, which have
been i>aid. And the safd marshal shall, himself, or by
li 13 deputy, immediately proceed to levy and collect the
sum whirl) may remain duo, by distress aud sale of the
goods and chattels, or any personal efTects of the delinquent
collector; and for want of goods, chattels, or effects
aforesaid, sufficient to satisfy the said warrant, the same
may he levied on the person of the collector, w ho may lie
commute I to prison, tbore to remain until discharged in
duecourue of law: and futhernmre, notwithstanding tho
commitment of the collector to prison, as aforesaid, or if
ho abscond, and goods, chattels, and effects, cannot l>o
found auflicient to satisfy the sai l warrant, the said marshal
or his deputy shall and may proceed to lovy and collect
the sum which remains due, by distress and sale of
the goods and chattels, or any iiersonal effects, uf the
surety or sureties of the delinquent collector. And tlio
ani?nnt of the sinus due from any collector, as afprcnid,
shall, and the same are hereby declared to bo a IP'n upon
the !#nds and real estate of. such collector unit his sureties,
until the same shall be discharged according to law. And
for want of goods and chattels, or oilier personal effects of
Mien i'oiiac(or or tut sureties,simioioni to sat 1st) any warram
of distress, issued pursuaut to llt<* preceding section
"f lliis art. tho lands nn ) re?l estate of smb collector and
his sureties,or so much thereof .is may bo nccet>?arjr for
satisfying tho said warrant, after being advertised for
at least throe vroolis m not lo*s than three public
places in tli" collection <1 strict, and in ono nowspa|>er
printed in tli? comity or district, if any there bo,
pror to the piopo'od tunc of sale, may and
xhall lie gold by llie marshal or his deputy;
tin I fur all lauds and roal estate sold in pursuance of the
authority aforesaid, the conveyances of tin; mar.-bailor
their deputies. execiit'-d hi due form of law. !<h ill give a
valid title against .ili i>ersons ctiimiiug under delinquent,
i ollcotois nr tb"ir ,<ttr iK-s afweFaid. And ill moneys that
may reinnin of the proceeds of such *a]f>. if tor satisfy inx
lie- said warrant of distress,and paying the ronoonnblo
?t- an.I churg?H of ?alc. shall l>e returned to Hie piopric
tor of th lands or real estate sold as aforesaid.
:.!H. Aral bo*it futllwr enacl.-d. That earh and every
? "i" ? I' > n?"i kuiii.i >n
ai>,v extortion or ?>ppic>-ii>ii, under color of thip set, or
sh'ill deinxii'l uih " or gronter tonus tlun shall be author1/><1
li\ lit not. shall bo I abie to pnv a sum it >1 excordin;;
two Mini.* md dollars. to be ri" >veroil by and tor tin tso
ill the party Injured, w ith uku ol fit. hi any cosrt havit?M
' ?iiti|i-,ti-nt jnri ' ta tion. ami. n It mid ovary collector,
or his ili kImiII i i e i 'iptK I >rnil Hitms by (Item
o.ilivt" I and retained hi |>ui *nnnr<> of liiUnct.
. Sec ^7 And hi it turih 1 enacted, That #e|i?ralo nc
eo.iiit-i .iltaU lie kept ?l ttic treasury ?f all nioueyg
in 'tveil tiorn the reel tat and fMtii tlie ttituriiul
!'illei. "lit (it-It of lie" reS|>elive Ktute*, Territories,
a i l < illcclinii (INtr.clK and Hmt Hcpa'.Uo accit'iul*
ilia I! be ke|>| of tile .intuitu of oitClt Wiei^es of
k?? **? Itvyon;, *..4? v-w Vv
collector*, amemaor*, and aisl?d?a< Ms<?w?r?>, and to the
ntlior olltoera employed m each i>i the re->|x)ctive Stale*,
Territ<irle?, and collection dwtiicU, which accounts it
ahall be tin-duty of the gocretin of the Treasury . aunu
allv. in Hip month ol llecomtH-r, to lay before Dougies*.
See 38. And be it further enacted, That tho aa.-" .<<"r?,
respectively, shall, yearly and in every year, after the
expiration of one year from the se>' ml Tuesday of February
next, inquire and aucortnin, in the manner by the
seventh soctioti of Una act provided, what tranafei > and
change.'! of property in lands, lots of Kro'iwl, and dwell n*
house*, have been ma<le and effected in tiieir renjiectivo
districts, uuti.scqiicnt to the next procedinn valuation,usHegameui,
ami aiiixTticuiiii'iit of the direct tax f > Ihw >tct
laid: and within twenty days therealler they shall make
out three lisU of such transfer* and changr-tand transmit
one list to the Secretary of tUoTreasnry,? i<>ther list to the
commissioner ol taxes, and the third Buall bo delivered to
the collector ol the collectim district. And it shall yearly,
Hid every year, alter the said } ear, otic thousand eight
hundred and sixty-two, he iluwhityof the Socretar) of
the Treasury to notify the r'>ll"ol'>rs of the s"\' -i ill olVc
I ion district* tliodny on which u shall no tlx* duty < n me
said collectors to commence laying and collecting the aunuul
direct tux tiy thin act hii-i and imposed, n> > aiding to
tlie a> sessmcnt of the tax li-t- t i thfin deliwied by III"
said an.vssor. ax aforesaid, suhi?' t only t> s'icli alt"i'a
lion,* thereto u-i shall bejttsl and |?r<>|?"r in tho opinion of
the Secretary of I he Tivi.si.ry. lo < ontoim to the ttan -lerx
andchangesaforesaid, ascertained t>v the a v-so.s aaforesaid,
and the said collectors ,-hali annually hi all re
Hjierts, proceed in an 1 conclude 111" collection ol the said
direct tax in the n un nuKiuii i' ami ?ilhiU the tiiu he.cinbcfore
prov ided a:i I prescribed.
IXrrtRN/M. II ITim?I !IK KflMt r\<.
Sec. 3!>. And l>e II f urther enacted, Thai thro Khali ho
|>aiJ on all bjiu ill that may be di?lil>d en a id alter tho
ill st d?y of April aforesaid, the duty of five cent"- oil etch
and every gallon, tirst proof or l?>ss. and so m proportion
tor ?reater strength than theat mouth of llrst proof. nvIii< h
shall tie |utid by the owner, agent or bUl>eriuleiidout ol the
.- till or ol her vessel in which lie- sai'l spirituous liquors
thall have been distilled; which Jul ' shall In- pud at the
time of rendering the account < ol spirituous ll pior- so
chargeable with duty, ro<|uirc'l to W tendered by the loltowing
section of this act.
Sec. 40. And he it further enacted, That every person
\\ ii?, on the Hint day of April afore- iid. sha'l lie the ow nor
of any stil!, boiler, or oilier vessel used or intended to he
used for the purine ol di-tilllng .pirituous lipiors.or who
shall have mm h still, boiler, or oilier i esael under his su
]H'rintenilence, either an agent for l lie owner or on his own
jecouut ahall, before said day, and every person who.
after aaid day, shall use or intend to use any still, boiler,
or other tend. a< aforesaid, either as o?Mr,i|nt ot
otUerwiso. shall, before he shall begin so to use or rul e
the same to be bo used, give bond in sach form in shall be
prescribed by the Secretary ?>f tho Treasury, with at least
two sureties to the satisfaction of the collector of interna!
duties for the district in which the same shall lie situated
in a sum not. le-s than the estimated duties for one year,
nor in any case less than one thousand dollars, that he
will from day to day enter, or cause to lie entered, in a
book to be kept by bun for that purpose, the number of
l?allo!lS ofsljiritlioiis bailors disilijfvl o iofh IkioI. uli',11 al
ways lie open ill tile ilnv tini" for Hit* Ii>>n of the
said collector. who may t ik<* any ininuliM. meiii'Tiiidunis
or transcripts thereof. and will renclt r to said collector <>n
tlu' Uiht days (if esieh nml every month, or wiiliiit ton days
thereafter,ci 'nun ucing nil tl'.ellrst of April, one tlf >< ih:i u<.l
eight hundred and sixty two, a generaluccouut in writing,
taken from lm liooks, of lb" number of gallons of sipn itu
ous liquors diHtillcil lor the preceding month. or for such
portion thereof as may liave elapsed from the (lute of said
entry and report to the said day which slialt next ensue;
that he wilt at fttfcl tiling deliver to ?aid collector the original
book o( entries. whieli book sha'l ho retained b\ said
collector; thut he will verify or cause to Itu verille I the
.said oniric*, report*, hooks ami general accounts. by oath
or alllrmation, to be taken before the collector or
some other olllc r authorised by the laws of the Slate lo
administer the same acordiug to the form required by
thisaot, where the same W prescribed thai he will pay to
the collector the duties, which, by Uih act,ought In
paid on the spirituous liipiors d stilled, and in said ac
counts mentioned, at the time of rendering an account
thereof. And the said bond may. from tunc to time, at
the discretion oT tbo collector, be ivn-wcd or changed in
regard to the soretieg and penalties thereof. And Unsaid
boud may, from t me to time, at the discretion of the
collector,he renewed or changed in regard to the suretiei
and penalties thereof.
fee. 41. And be it furlher enacied. Tlial the entries
made In the books or the distiller, re pured ( be kept in
the foregoing section, shall, on the llrst days of each and
every month, or within ton days thereafter, he veriOed
by oath or ttlUrumtion, to bo taken as aforesaid, ol the
person or persons uy wtioin Ah"1' euiriy shall have been
made, with oath or afflrmat'on, st",a!! Ctftilled
ftt the end of such entries by the
collector or oflicer administering the same, and
shall l>e, iu substance, as follows:?' I do swear (or
afllrm) that the foregoing entries were made by me on the
respective days spcciliod, and that Ihe^ slate. according
iu. ncai - ? .11,1 RUwn ioip(r aim hot HI , I (! 1 Ulloic (J 1 >.) I)
lity of spirituous liquors distilled at the distillery owned
by (naming the |ierson) in Ihe c njih of (namuig the
county) amounting K> (naming tlio nunihci > gallons."
Hec. 42 Au<l bo it lurther enacted, That the owner,
agent, or superintendent alore-aid >lml!. incase the original
ctitriea required to be made in lm bixkj by the tenth se
lion of this act shall not have been mad" by himself, subjoin
to tho oath or affirmation of the person by whom they
were made the following oath or afUnnalion, to be taken
as aforesaid:?tin swear (or a'llrmi that, to the best of
my knowledge and Is-lief, the foregoing entries are .imt
and true, and that I have taken all (lie in - ins 111 my power
if> make iborn so."
Sec. 43. And bo it further enacted. That in aV, case' in
which the duties aforesaid. payahl" on spii duous liquors
distilled, shall not be be paid al the tune of rendering I lie
account of the same, as herein required, the iierwu or per
sons chargeable therewith shall pay, in addition, t,-n |i-i
centum ou the auiouut thereof: ntid in easy ai.'ch duii?s.
with such addition, shall not be paid w ithm three mouths
Irom the time the said duties ought to be | aid. Ih rolled
or tor the district shall make a personal demand of the
same from such (lersotl or |s!rs his. oi- by nut ice in writing
left at his or her duelling, if with.u the collet tion dintrlei.
and If not. at I ho distillery owned or superintended by
such jiersonor persons; and m case of reins.tl or neglect
to pay said duties, with the addition, w ithin len days
after such demand or notice, the amount thereof may be
recovered by distraint and galoot' the goods,chattel*! nut
effects of the delinquent; and, iu case of s<ich distraint, it
shall be tho duty ol' tl?o officer charged with the collection
to make, or cause to be made, an account of tho goods,
r'.iattels or eff-ds which may be distrained, a copy of
which, signed by tho ofllcer making such distraint, shall
be left Willi the ow'tier or itoaaessor of siwh g'svls, chat
luU or effects, al Ilia dwolimg, w.lh a not? of the sum de.
?.,.n,l?.l uiflthnllnuiiinJ ,,1,.,... ..Co.I.. ?.. I .. .. I
shall forthwith cause a not itlc.it ;on to be publicly puMcd
up at two of the taverns nearest to thf residence of tlie
person \\hose property shall be distrniiie], i>r at the
court house of tho same county, it' not more than ten
miles distant, which notice shall sinriTv the articles distrained
and tho time and place prop/mud for the sale
thereof, which time .-hall not bo lest ih m ten days from
tho dat- of such nutiAcation, and the plnca proposed for
Bain not more than live miles dislaut froiu the pluco or
making such distraint: Providod, That in every case of
distraint for tho payment of duties aforesaid, the goods,
chattels or eflects so dint rained may and shall be restored
to the owner or possessor, if. prior to the sale thereof,
payment or lender thnreof shall ho made to the proper
i'dicercharged with the collection, of the fu'l amount de
manded, together with such fee for levying and such sum
for the necessary and reasonable oxpen<ti s of removing
and keeping the good*, chattels and effecls so distrained
as may bo allowed in like cases by the laws or praot ice of
the State or Territory wherein tho .listraint shall have
been made; but in case of non-payment or ueglect to lender
as aforesaid, the said olflcor shall proceed to sell tho
said goods, chattels aud elR-ols at public auction, and m.ijr
and shall retain from th? proceeds of such ->ale tho mnouttl
df-uianduble fur tho uso or the fuUc l Slates, wi:h tha
said neocssat'y and reasonable expenses of said distraint
and said,as aforesaid,and a commission of live ^lerccutum
iiwivvi. 1"I ins vwu tiiw'i ruuuurmg me surplus. II auy
there bo. to tlie person whose goods, chattels and effects
Khali have been distrained: 1'iovided. That it shifll nut
1m l.iwfnPto mnke distraint of tli tools or implements of
u iratle or profession, boasts ol the plough nrccs-tsry f.>r
the cultivation oT improved lands. arm?, or nocossftry
household rurnilure. aud apparel fur a family.
Sec. 44 And be it further unacted. That all spii itumi^
liquor? which shall be distilled within the United Stites
or Territories thereof, the Jut .eg ori which shall not have
boen duly paid or secured according to the trim intent
and meaning of this act, shall he forfeited, and may be
seized as forfeited by any collector or internal duties
Provided, That such spirits ahull not be liable to the
seizure and forfeiture in the ham!* of a bona purchaser,
without notice (if the duti-a not being pai l or secure 1
to be paid.
iSec. 45. And be it furlher enacted.. That the owner,
agent or superintendent of any still,boiler or otner vessel
j used in the distillation ?f spirits, wbo shv'l neglect or re
fuse to make true ail 1 exact entry and report oi the satiie,
or to do or cauftc to be done any of the things b\ litis act
required to tie done as aforesaid, except to piv tlie duties
lieroby laid in cases where Hie btid required by tlie
forty sixth section of this act ha- been given. {-hall-fur
felt', for every sech neglect or refusal, nil Hi" spiritoss
liquors distilled l>y or for lum. together wit!i the sum of
ore thousand dollars, to bo recovered with costs of suit:
which said spirituous liquors may be seized by any col
lector of internal dutleotid held in him until u decision
shall bo bad thoroon accordintf to Ian Provided, Tlut
such seir.ure be made within thw months after the cause
&-? lh? unm<i mm- ???? ? ??> .? I ??.l -
or actios thereon sliall liavc bcti oinm incoil liy mtch
collector within twenty data after Hi seizure thereof.
See. 48 Au<l lie it further enacted. Iti.ft if any perron
ahull forcibly obstruct or liiud"t''n collector tn the execu
t ion of this act. or of nny of tb?* power* or .uitliorltics
i hereby rested in him, or shall forcibly ivsene or to
I )>u ropVufd any spirituous liqutrs, utter llie name shall
! have becu seized liy him or shall it lotni* or eudetvor to
do so. the ]>erson so offending ahull for 'very m i?h offence
forfeit &Rd pay t he sum'of one hundred dollars
fk'c 4". An I l>e it further enm tod. That acolta tor shall
be authorized lo enter in the day time any distillery, or
place wli'-re any still*, lioilers. or othor vowel* u?od in
distillation are kept. within his codicil-m district for the
v purpose. or of ins|iectinii the aecoiuiNof spiiiluo i* 1 :.|Uorg
froth t ni'" to time distilled, and every own?r of such dls;
titlery. or stills, or boiler*. <>r otb?r viwij. or persons
bavin* the agency or aii|H>r'mM)d. nre of tho<-Hnt". ? ii <
j shall re' iip? fc> admit such oillcer. ?r to ?iuf<M him t > in
j *p?*ct smu m * * i v.tjy sin n iviuhm i 'i'lt'ii
aud pfty the sum of i)v !i*m<!rc?l dollar*.
rur imm v <v* KSHjucvrtcn i kjt/??!h.
At. 48 And he i( further oaartod. That on and aftvr
I ho Arst'.diiv of April next flier .? -h.ill be pakl on alt fo r,
portr?r, and '?ih?*r >iroii.ir ( ? m ntH !i'V? ?r?* by v liitever
uaitK* ?b Ii-pior** r?lay bo r"le<1 n duty ?>f two r-n*s
for rai'li and every gaUmi. or sixty.routs for each and
every barrH i>iiiiik imt inor 11>%n thirty u iIm-us
- which shall b ' h:-pwi?d or uiHnut'mdurd wiMim tin*
States o: Hi-:* Territories th?ronf, or witlrn the tlvtrict ??f
| (V>hii>bia, after that d iy: \vh ? li clMty shall lie i;,l by
i til * owner, agent or superintendent of Mm* I>r wcrv < r
j preut m which m .cli mcnicd li?|no> j -h.?j! be :iu?le.
I and shall ho pu?! at t o ttm? of rendering the n<?coitfit?
of saeh f. rni-nt? d liquor* -o charge ?bo with duty a?r
quired to he retniwod l?v tlw tollowui^ Hecu?m of the*
I act.
!Stv. 49. A?'l hn II further on u-tp I, Tli.it every |^,v
koii win', on saiil ttrut day ol A|?riI i>'\\l. sU.ill
bo nwii<*r or ofcuiMiit of any t>. *.>?> or
lircmtoM Hud or inlsivVJ t>? 1 >< \w.vl lor Miu
inirinw of hr?\v(tlR or maki:<4 sucli f?rra"?tV4
Ui 9*4*** W|< ?-?***
control or ? :por!nt(?ndOnce, us ?K"nt for (It.- owner or oe
C'i|M?l, or slu?l) trivn in hu po*.* <ui?a or tOHt'xl* MIJT
vcusi'l or VBwls mlendod to be uu'd oa mik) prraiiMW lit
tlio manufarturw of benr, ulo, |mrt<-r or otl?>r niniil.ir fitmi-tit
oil liquor*, t-ithPr as owiu-r, ntffut orotlvrw i,i?, Hliall,
twior* lie HintII l>t>glu to iihx ?'<-1 i.w tlx-Kant > ho lo Ixt
i Hcil, glv tioud in such mini as shall l>u prescribed bjr ib?
Tmnury DcfMtrtmotit, with at li*i*t twn auretwn, l<? tb?
m?tK?f?<-tiou el' tlii* oolleclor of <nt?-" !?;?I duties fur the du?
triol iu wliicli tlii- premise r-liall !>? situntod, in u*utu not
le ^ tUiin llicMMiimate'l diitiea for 0110 year nor lets itinii
five hundred duUai'H, that ho Willi btToru i Mag or nyming
tli'1 s unn lo lit* u ><?l, uuk" u Uu" m l cxa>'t ('titry aiid r<>
|Kirt, m writing, of ail tin- vchmcI* owm-rt or Bu|*nnt?Q'1?tl
liv him will lln? rmmr'itv tllrl1 -.if- tin* n.-tmn* <*t *
owner, or miperiiileniienl I In- place where Pitiub'4,
nu-l what l;.:id or drier ij>t>11 j?!" fermented liquorr arc in
tended to l>o made or kept therein, with tin- iju mlity of
sucli 1 ipiora, in lmrre!p or gallon?, that he may Imvuoti
hand; lb it lie * ill thereafter, liolnr.' using or causing Ui??
gume to he imo.I, rii.il:.' like entry and ro|>ort of any other
vc.?el or vc-el* i mhI, or intended to lx> mod, in lh? m?k
nig or kc-ping Htich 11.1 .ors tL.it hi- inny own or have thi?
superintendence of, with the capacity thereof, UiO uamca
of the owner, agent and guperilit 'intent, the place whe<e
Kitu.licit, anil xvlint I,mil or de.icriptiou of fermented li
qnr-iK are intended I > tie nw.tr or kept therein, with infor
nmtwii from lime to time of any Chang - in the c ipjrdy,
ownership, agency or hi'(> riutendetico which m.iiJ vessel
or vcmwIh may undergo; that he Will from day to da^r
enti'r. or c.ri.-e to be entered, in a book, toll.' hept by bun
I'or that purpose, and which ttlwll In* open at all Mine* tie
t w " ii (li" l i :in : and netting of the huh for the iiis|>cetnut
ol Hani collector, who may take any minuU'8 or uianv>rawItMH
or transcripts the,vol", the number or barrels or
gti'lnns (if fermented l?|uurs made, keeping seimrate a>?
, col til s of till- -M'vernl kinds and description*; and will rcri
dot'to aa. I collector, on the Urn! days of April, July, Oclobei
and .t uirary tit each year, or w^Uiin ten dajs Ib-reafter
a general Recount, in writing, tX;en froin htsbooki.of tha
iiiiiniiai of barr !-< or gallon* of e i h kind of fermented Ic
qiii/rs made for tlireo month* prccediug said days, Or fo?
surti |>oi'ti'xts (hereof as may have elapsed from the day
of xuch entry to m:i ; ! day whi h ulia'l twt eusue, fTi i TnT*
will, at the Hiii'l tinio-i, deliver to siiJ collector the
orwiual book of cntriei, wliii^ti Rhalt bo retained
by said 66"Jt;toi! tn.tl lie w'l! verily, ot
c,'iiiao to l?e verified, the said entries, report*
liookt ami general accouulH, on oath or altlrmation, u
fc-nv- It lil l?l I- Uir IMI ill nuui' OlULl't .IUIlI'Jri&K.
In- the laws of tlio auto to iidmiuigter the saw*
n conling to the form required by tin- a<i,whor? th?
same is prescribed, nnd that lie will pay to the said col
In I ii' thodittieg which, l>y this act, outflit to bo paid oe
tbo 11 i?s'>r ma lo aud hi tljl- naid ?ic(iunU,irii'Uti >nod and
the mid bond inay, from time to t.in ?, at the d.sorotioM
(if tlio collector,lie renewed or changed iu ivgird to Ui?
aiirelit*or (lauaitw thereof.
See. HO. And bo it turlhor enacted, Tint the entiio*
made in tho book-rep,ire l to bo kept by the foregoing
hoc I ion shall. on Hid Oral dai .< of April, July, t>ctob?i' and
January, or within leu days Iheioalier, bo vended bf*
I ho oath or affirmation, l>" lak. n us afovesai.l, of the
person or p rwnK by whom Hai U entries shall have biw*
mado. which oath or affirmation shall lio certified at the
end of audi rnti io bv the collector or olllcor administer
hi# the Maine, and shall b , jti substance, as follows ?
I'do .-.wear (or affirm) lb it tU<- foregoing ciil'in worn
made by moon th<* rented vo days sp-'dled , and that
tltoy state, according to tin* best ot inyjfcnowl-dKe auit
holiof, thi! v. bolo quantity ol foiinonkd ii'iora browed al
tho brewery owned by (uaniing the person) in thotoua
ty (naming tho county), um uniting to (naming the omit
borof barrels or gallons) birroIs or gallons
Sec. 51. And bo it further ouaclod, Tli.it the ownoi
agent or miperiiilrudeiil alore-aid, shall, in riso the
entries required to bo mad*'in his luniks shall not luvfl
boon made by liiimelf, subjoin to the oath or affirmation
the followiug oath or affirmation, to ho taken as afore
I do swear (or nfllrm) that, to tlio he?d of my know
ledge and belief, the foregoing out ries are just and true,
and that 1 have taken all the means m my power to make
t ll IU no.
S?'r. 52 .'nil ho it further enacted, Thai in all cas<*
whore tlio ilnly aforesaid on heer. ale, porter and othei
similar fermcuiod liquors shall not be duly paid at the
time ol rcntlcring such account, tho person or iicrhoi*
chargeable therewith shall pay, in addition, ton pet
contum on the am.iuut thereof, and ia cose such dtt'nw,
with said addition, shall not lie pud within throe mooUw
IVoin tlio tnno the ,>aid didies Oi.ght to bpaid, tho col
lector for the district shall make ft personal demand o<
the same from 8iich iter* >si or persona, or hy notice tu
writing lyft nt his r r Inr dwelling, it witbiti the cotloctiott
district.und it'not, at the brewery owned or Bu|?rtn
tended hy such |< i noil nr |m'i fnii.<; and in case of reiusal
or lu gltTi to pay the diit'tc.-t, with the addition, within ten
lli'yi jtilV1'" " i> demand or notice thy .luymut tUcrM?t
(dull he re(^i?i<^TT^ ^il^tTTTflld'saTo .. IU? ?00>w.
i half.da and effects 01 the delinquent and, in ci-0 oTSufh
distraint, it (dull In1 the d'dy of tin* ofllcnr to follow flutist
inltully the course i>iv.scrib"d in tlw tarty ninth section
Of this ni t.
See. Oil. And he it furth-r enjieUst.Tii.it nil ti-w, ftlo.
porter, and oilier nituiliu tormented liquors* winch shall
lie tnndu within the United Hntes or the Territorie*
thereof, the duties on which shall not hii. e heen |?iid or
secured, according to (In* tftie nil.'.it uud ni ;<nin^ot tliM
art, shitil tin fortu'ted, anil iii:i> l>" seized an foifcttwl l>y
any collector of internal di.tie-: i'i ovidetl, aiwu."*, That
.sii' li liquors shall not Im liable to S"izii>*o nud fortedur#,
in the hands of i puiehavtr, without u dice that
the duties l!i"reon hi.e n-?t h.vn [>nd or sneuriMl U> b?
Sec. f>4 And ho it further enacted, That the ownotr,
nuking fernieulcd liquors. mi which ditl.t is iMyubie, who
?hai: ncglcrt or I'cruw to innko true and fMi'i entry an-1
roporl hi tlii' same, or to do, nr i e s? to bo done, wiv of
the thins.** Hy thin act rii|iiirisl tn b* (lonfl, ua afurowid,
excepting to pa\ tlx* Julio- hereby luitl in cases whare Mio
bond r. -tj u; f. < ri I he li(l. -ixlii t i ill of (in, ucl lias
been ({n cu, shall forfeit lor every Km !i nagtpct or t cfimal
all Hip lienor." uia<l" by or for li.m, mid ail tlm v?>? !? iw<*i
in makiiiK lln .-ami', tnrfpthor vv.lli 111" mini ot lii'p him
dred il'iVar- t<> bo rec < "oiv.l ? ith r -sVior suit which mint
liquor*, with the ve>jeU cnuiin'iik I'ip wmie wiIIihII
the vessels used m making the >aaie. may Iv? *rt Hy"
nny collpotor of iati*rti:?i tinti<. into held !i> linn until a
decision s!ta!l lie li t.i thoro hi ;i ' irdirtj In In* I'rovided,
That such Melatire Iiindf within thro" momh- iftnr the
cans ' for the same may iihvo miMirr-il. and that a firoau
cntiou or action thoroc.|>9ti hU.i'.I liav Ihmmi commoucetl by
Kadi collector within twuty d?y* all?r iii seiziiu
Sec. 50. And lio it further eniei l. Tli.it in ca^o ttao
duties it'ores i.l shall nut tie |>n.d or recoverml agreeably
to iIip provisionsor (hutact,or in cueau. ibfngshall bo
doitu coutrn j" to, or au* thiii:- omitted thai is required to
be by the bond b> glren a.-, aforo?iH, or tl)?
pcnultics incurred thereby .-mail not bo recovered, thftaalit
bond shall lie do.-tned io lie torioi 1 I. and Hli ilt lip nut in
suit !>y tlu'c ?llect'?r for the recovery of lb'- amount of tlio
sii l duties. with thiqyldition I hereon, penalties aud conic,
fx- oither. ns th') us" may lie; and judgment thoroon
sluil anil 'my !?, Uk"ii ul il?? ictinti (arm, on motion to
he nmde in ?po:i court, unless anflkdout c nsc to tbecou
tr?ry be sb >wn to, nrt-l nllownd liv. the r'mrt: Provided,
Thai l'ii> writ <>r prone.-s in such cus? ^Iiall liavo l?oou
oxeruli"l iu least fourteen day -t hefi>r# tl?<s rotirn day
?oc. 56. And be it further enaclr I. Tli.it a c illeotor fthalt
lie authorized to finer, ill tllHiliiy time, my brewery or
plan \vh"r? vessels r.S' l 1:1 lies miking of farment??l
iniuorn are kept, uritli'ii his dlsiriet. for the pnrpose
of cxumi.i.iig lit" same, or in?picting tlw
arcomits of the ii'p:ors from I.me to tune inaito.
And every owner of such lire,very. or the ve.wti
therein. or persons hiving Hi ?g?ncy or snpermtttndeuc*
of the Rume. wlio shall refuse to admit ? icli oHU er.or t?
suffer him t > oxnmiiv tM> premises, or I" inspect said accounts,
shall, for every such ref.isal, forfu'.t mid (wy the
sum >f live hundred dollitts. ?
r>7 And Ik> it further enuPtM,Tliit if anr(VMJoa
Bh foreililv obstruct or hinder a colleelor in tile excni
tlo ; 'i ilii* act. or of any of the jmw.jr a-id authority
hoi i\ vest ?d iu tiim. or shall forcibly rescue cause ti?
Jjo iiii^'jia">" lid'NWA or any vessel after Hie sjiim slinll
have lh>cti SelwJ !?> hint. or shall v.l,'n,>l or endeavor
so to do. the person so oTPrndiag uhall. for eveiy such off
vie?. fnrfe:! and pay lie mm oMIve hundr ed dollar*
"ft Ti* eAi??iAtiiw
See. 57. And b-> It tot tlis'r en.ict?7|.T>i:i' J >n. a? I tfter
the sai 1 tlrst day Of April next. thoro siiall Iv p*W tlw
following ,V0 II iv illll ies upiM every < arriiue, th" iwtj of
: which rests itpoa s[irm4* o? any de?.-r.| lion. winch uwy
j he kept for tiR". and which shifl u it tie exrlii-v!y etn|
plnyetfcfor III" transportation of merc'imtdifo, according
I to Hie following vHlualioi, including 111" hurt*: < used
| therewith:?
i Not cxc'eeding flflv doll.v s ft
If above lll'i y and not ex1' '",'i.ione hunilred dollars.. 4
If line hundred, and not exc;"? liai< t wo hundred dol.
l.irs 9
It ,*? ?* e lw<? hundred, and nit owe dfour hundrrtl
dollars 15
If iiliove four hun"f 1 and n>>t evei-dn^s x h uidretl
dollars 21
| If above six hundred,an 1 not excocdiiuciibUmn (red
| dollars 35
I (f shove ci^ht hundred and not oxce?dm< one thocssaud
dol.ars 40
| tr above one thousand dollars 50
I Which.vahmtioflsshall lie. nmoe'aure Mhly to the exutiuj
condition of the carriage and harness at iliHtnneoC loalc
i iny the entry thereof each year. In o informiiy with the
! provisions oi' this act: and thai there shall oe, and he ruby
j is, likewise imposed an anuual duty of one dollar on every
i gold watch kept for use, and of flfly cent.< o:i every .*1 /or
! watch k"pl for use. which duty shall be paid by tij ?wn
or tboreof.
8-c-. 5;?. And bo it further enacted. That overy pirsoii
liaviJiii wr keapiag such watch or carriage aa tiio owuet
thereof, or havlutf tin; chargo, ciHt-nly #> possession of
i the name as the" agent of the owmvr. shall, on f?M (In!
?*> of April next,"and yearly thereurwr. make and ?nbscrilie
a true anil exact untry thereof, and tin carriapM,
describing the same, nutl slat n< its denomhwtnn and th?
nntnl>'>r of its wheels, together wi'h it- vi'iie anil that of
the harness used therewith. ;m aforexait. which entry
shall, withinone mouth. Iw? ! with the c-'Metor of
Internal duties fur the district in which the i?-r<nn linbl?
tor the payment of aurh duty ma> reside And H ah *11
lieth'! lint v of said collector'to ai'end, wiUilti ?atd mouth
of. April ia.iMch your, at tUrn* or more o lh" mo-t public
ami convenient place' in ea' ti comity wit bin Ibe.r respective
tltetricts, and to giw public notice, nt lca*t t?a
days previous to sucli days. of l ho tuno a?>l place of
RT.'ii attendance, and to receive such entry, made in th?
manner hoforo dir.ctcU, at audi a1 tnv othtr
plica* where tln'jr may hasten to tic withm H?o a?lit
moiitu lit April, w itbin which ^i:*i*tnoutU the duties Od
hii b '.V: t.?iiivJ ami carriage-* f?!?ail In p?it agreeably
Hi ret", ami, r>n payment the-. of. i > grant a c rltflcjta
for each wnU-b ami car rift iw>?it ain-d in swell entry
therein..sjvicifviiiR th namem lliu invtier or affciit of the
owner, (he'll ? vi? ti??n ami loaomia it ion of tbe watch or
earri.ue unit s .m';i i I. v it h t'?< time wlit-n, and the
p.-rto?I fo-. whieli s'icli iluly s'l.tll bo ?o paid. The forma
of th" ret < itidtfl In h > ?<i granted -tli.-vli b- prescribed
in tli'1 'I'r 11 ri P'.i.ntm ill, m l c.icb earthiestof
thi- :i tii'ia' 'l:;iii'"its i.r tin- c tllfctoi' aforesaid, by a
cn-l t in bi-. arc nt \v ,lli t!i ' I'nUe-l State, shall he tho
onW evidence .iliowcit to !> - exhibited and a invited that
any <1it> t'ap 1 ->i\ wnt'liM au.l carrt ig' 4 by Him act
hi- l?ic n 'twi !ii rjj , I P-ovil'"t, ivverthelet** Tli.it no
certifli- to?>i-il? >? .i.??riieii of v iliftlty any loneer than
while end vv icli nii'l curias' rcajwciitclj-. fbr which
s i*d ?"M't ill itc V/ 'H iiraiitt-il M OWIli .i by n.' Jiera Mi men
Umictl i i <ui h cTlitli >'e, nnlc.vi such reiiiflcati' shall tie
11 r o. I. i, . t it, a cni'.ictur in' an ortrr ah ill be thereon
1 ?- v. ?% crisis! Vx 'Aii lis* ?

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