Newspaper of The Washington Standard, February 22, 1862, Page 1

Newspaper of The Washington Standard dated February 22, 1862 Page 1
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IfoiliigtMt mm VOL. 11. THE HSIIIHW STMIIIO —l4 mm Kll KV LAY rtTI RIiAV Mo&MSli BY— JOB* FILLER lIRPHY, Eilitor and Proprietor. • •• KubMcrlplloa Rate*: I*er Annum - v-l Ou *■ >i» Month- - '>'> IX I'A Kit HI. f /.V A »I'.t XCK. • •• AdirrllilM Rate*: '•ne Sn'isrr. one insertion, "il I irli :i<l lit iotm I in-eriinn - t uo |Jti-im--s I'arJn, |>«"r quarter 5 WD A liberal deduction w ill In- made in favor •>f tlio-e « ln» advertise four squares. or upwards. 1 . t!i<' year. I,o* Notices of birth-, marriage* and dentin in serted free. ftr.y Hl.inks. Hill Head*, Cards. »ill« of Fare. 4'irrular*. I'.italuifiies. I'ainjihlets. ic., executed at reasonable rates. (irjT All communication*, whether on business t>r for jnibliratlon should be addressed to the edi itor ot the WASHINGTON STANDARD. OFFICE—I:i Harness ImiMinjr. corner of Main mi l First streets. ne.irthe stenmlio.it la:i Jitej. LAWS OF THE UNITED STATES. "anal at tlit Hit First Stutivn <>/ the Thirty-Seventh Cuiiyrr.it. [BY AUTHORITY.] ( Concluded.) SEC. 30. And be it further ennrted, That there shall be allowed and paid to the several assessors and assistant assessors, for tin-it' ser vices under this act; to eaeli assessor two dollars per day for every day employed in making the necessary arrangements and giv ing the necessary instructions to the assistant assessors for the valuation, and three dollars per day for every day employed in hearing appeals, revising valuations, ami making out lists agreeably to the provisions of this ait, and one dollar for every hundred taxable per s.ins contained in the tax list, as delivered by him to said board of assessors; to each assist ant assessor two dollars for every day actually employed in collecting lists and making valu ations, the number of days necessary for that purpose to be certified by the assessor and approved by the commissioner 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 the board of asses sors, as aforesaid, for every day's actual at tendance at s lid board the sum of three dol lars, and for travelling to and from the place designated by the Secretary of the 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 at tendance thereon. And the said board of as sessors, and said assessors, respectively, shall he allowed their necessary and reasonable charges for stationery and blank books used in the execution of their duties; and the compensation herein specified shall be in full for all expenses not otherwise particularly au thorized, and shall be paid at the Treasury, and such amount as shall be required for such payment is hereby appropriated. Site. 31. And he it further enacted, That each collector, on receiving a list, as afore said, from the assessors, respectively shall sub scribe three receipts; one of which shall be given on a full and correct copy of such list, which list shall bo delivered by him to, and shall ivmain with, the assessor of liis collec tion district, and shall be open to the inspec tion of any person who may apply to inspect the same; and the other two receipts shall be given on aggregate statements of the lists aforesaid, exhibiting the gross amount of tax es to be collected in each county or State dis trict, one of which aggregate statements and receipts shall be transmitted to the Secretary, and the other to the First ('oniptrollcr of the Treasury. Sw. \i2. And be it further enacted. That each collector, before receiving any list, as aforesaid, for collection, shall give liond, with one or more good and sufficient sureties, to lie approved by the Solicitor of the Treasury, in the amount of the taxes assessed in the collec tion district for which he has lieeti or may In' appointed: which Uind shall Is- payable to MM failed States, with condition for the true and faitbtiil discharge of the duties of his of fice according to law, and particularly for the due collection and payment of all moneys as npon such district, ami the said bond shall be transmitted tu the Solicitor <>f the Tres»or\. and. after approval L« him. shall be drp *itf 1 iu the office of the First t'oiup tntUer uf lli i- Trruaiy : Proi «.'« J at ir»/y«. That no'Liu;; b> r,-iu i outlined shall he deemed to annul or in any * ii.ip.iir the obligation «4 the bund hen-tot *. given by aay collector; I Kit that the same aliall In- and rvtaaiu iu full ferae and virtue, any thin? in ti,i- ;to the cmtrary thW in any wise not*iihsfandiiig. S» . 33. And be ttfuriker etmrled, That the annual awunt of tin* taxes so a»<~«M| -Stall be and nroaiu a lien it|*>n all lands and ■slier real estate uf the individual* who uiav be a*s« sued for the saiue. during two years after the tine it shall annually b-couit due and payable; and the said lien shall extend to each and every part uf all tracts or loin of land or dwelling house*, notwithstanding the eaine roar have been divided or alienated iu part. !*K<. 34. AmJ ir if further emartftl, That • arli I LECTOR oliail U< authorized tu appoint, l>v au iiiktrqincul of writing undi-r hi* hand and m*al. a* inanv depot i<« lie in«v think proper, tu IK- by liitu couipen*.ited FUR their Mi-vices, and alao to rrvukv tin* powers ofiuiy 'i* pj'y. pvir~ pnMir n >ti*e (lien of in tliat OLYMPIA, WASHINGTON TERRITORY, FEBRUARY 22, 1862. portion of the district assigned to sueli depu ty : I»IM1 each such deputy shall have th»* like authority, in every re*jM>ct. to collect the di rect tax so ass«-ss«*d within tlie pirtion of the tliHtrii-t assigned to liitn which in by this act vested in the collector himself; hut each col lector shall, in every respect. In- responsible Isith to the I'nited States and to individuals, as the case may lie. for all moneys collected, aud for every "act done as deputy collector' hv any of his deputies while acting as such : ( Proriilnl, That nothing herein contained shall prevent any collector t'min collecting himself the whole or any part of the tax so assessed and payable in his district. SKC. Il.'i. Ami /»' it J'urthrr rnactrj. That each of the said collet-tors shall. * itliin ten , days after receiving his collection list from the assessors, respectively, as aforesaid,and amiuallv, within ten days after he shall be so required hy the Secret a- j rv of the Treasury, advertise in one news paper printed in his collection district, il any there he, and hy notifications, to he j posted up in at least four public places in his collection district, that the said tax has • become due and payable, and state the times and places at which he or they will | attend to receive the same, which shall be within twenty days after such notification; and with respect to persons who shall not at tend, according to such notification,it shall be the duty of each collector, in person or by deputy, to apply at their respective dwellings within such district, and there demand the taxes payable hy such persons, which appli cation shall lie made within sixty days after the receipt of the requisition of the Secretary of the Treasury, as aforesaid, by the collect ors; and if the said taxes shall not be then paid, or within twenty days thereafter, it shall lie lawful for such collector, or his deputies, to proceed to collect the said taxes bv dis traint and sale of the goods, chattels, or effects of the person delinquent as aforesaid. And i in case of such distraint, it shall he the duty j of the ollicer charged with the collection to | make, or cause to be made, an account of the : goods or chattels which mav he distrained, a | copv of which, signed by the officer making , such di straint, shall be left with the owner or possessor ef such goods, chattels or effects, or at his or her dwelling, with some person of suitable age or discretion, with a note of the sum demanded, and the time and nlaceof sale; and the said officer shall forthwith cause a no tification to be publicly pos'ed up at two ot the taverns nearest to the residence of the person whose 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 distrained, mid the time and place of the sale thereof, which time shall not be less tlni ten davs from the date of ... . t .I * 1 . . 1 £' _ such notification, ami tin? place proposed for sale not more tlian five miles distant from the place of making such distraint: Proridcd, Tlut in any case of distraint for the payment of the tax aforesaid, the goods, chattels or ef fects so distrained shall and may ho restored to the owner or possessor if, prior to the sale thereof, payment or tender thereof shall be made to the proper officer charged with the collection, of the full amount demanded, to gether with such fee for levying, and such stun for the necessary and reasonable expense of removing aiul keeping the goods, chatties or effects so distrained, as may be allowed in like cases by the laws or practice of the State wherein the distraint shall have been made; but in case of non-payment or tender, as afore said, the saiil officers" shall proceed to sell the said goods, chattels, or effects, at public auc tion, and shall and may retain from the pro ceeds of such sale the amount demandable for the use of the United States, with the neces sary and reasonable expenses of distraint and sale, and a commission of five per centum thereon for his own use, rendering the over plus, if any there Ims to the ucraon whose goods, cliattles or effects shall have Wen dis trained : Provided, That it shall not be law ful to make distraint of the tools or imple ments of a trade or profession, Wants of the plough necessary for the cultivation of im proved land, aniis, or household furniture, or ap|iarel necessary for a family. Six. 36. And be it fmrtkir enacted, That whelk ver gisids, chatties, or effects sufficient to satisfy any tax «|sm building*. dwelling houses, or lauds ami their improvements, occupied, or sii|ierif it ended by persons known or residing within the *.-» me collection district, ' cat. not l«' found. the oJb-ctor hating first id \ertii>ed the same for thirty days, in a news- ( paper printed within the collection districts, if such there Is*, and having posted up. in at |<-ast teu public places within tin- same, a no- , titicatioii «>f the intended sale,thirty days pre-; Mot*, thereto, shall proceed to Sell at public ; sale SO much of the said as may be necessary to satisfy the taxes due thereon, together with an addition <>f twenty per centum to the said taxes, lint in all case* where the property liable to a direct tax under this act way not Is- divisible. so as to enable the collector by , a sale of part thereof to raise the whole amount of the tax, with all rosts, charges and commis sions. the w bole of such property shall be sold and the surplus of the proems!* of the sale, af ter satisfying the tax. casta, charges, and commissions, shall be paid to the owner of the property, or his legal representative or If he or they cannot Is- found, or refuse to receive the same, then such surplus shall lto deposited in the Treasury of the I'nited State*, to be held for the use of the owner or bis legal rep resentatives, until he or they shall make ap plication 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 prop erty advertised for sal# v afirwaid cannot be sold for the amount the tax due thereon, with . the said additional twenty |HT centum 1 thereto, the coll«-e»or r-hnll purchase the same ill U-luilf of the I'nited Stati-s for the amouiit aforesaid : Prondel. That the owner or su perintendent of the projNiiy aforesaid. after the same shall have IN**II as aforesaid, adver tised for sale, and In-fore it shall have Ix-eti actually sold, shall lie allow<-<1 to pay the amount of the tax thereon, with an addition of ten per centum on the same, on the pay ment of which tin* sale shall not take plsre : Proriiieii also. That tin- owners, their heirs, their executors, or administiators. or any per a<in oil their behalf, shall have lilierty to re deem the lands aud other pro|n-rty sold, as aforesaid, within two years from the time of sale, upon payment to the collector tor the use of the purchaser, his loirs or as signs, of the amount |mid by said purchaser, with interest at the rate of twenty per centum per annum; and no deed shall be given in pursuance of such sale until the tiuie of re-1 dcinptiou shall have expired. And the col-j lector shall render a disiiuct account of the j charges incurred in offering and advertising j for sale such property, and shall pay into the Treasury the surplus, if any there he, of the aforesaid addition of twenty per centum, or ten per centum, 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 the collectors, respectively, or their lawful deputies, respectively, the deeds for the estate so sold shall be prepared, made, executed and proved or acknowl edged at the time and times prescribed in this art by the collectors, respectively, within whose collection district such real estate shall be situated, ill such form of law as shall be authorized and required by the laws of the I'nited States, or by Un law of the State in which such real estate lies, for making, executing, proving, and acknowledging deeds of bargain aud sale or other conveyances for the transfer and conveyance of real estate; and for every deed so prepared, made, executed, proved and acknowledged, the purchaser or grantee shall pay to the collector the sum of two dollars, tin- the use of the collector or other person cftVcting the sale of the leal estate t hereby conveyed. ! ster. And be it further Cnartr,!, That with respect to property lying within any collection district not owned or occupied, or superintended by somo person residing in such collection district, nnd on which the lax shall not have been paid to the collector with in ninety days after the day on which he shall have received the collection lists front the snid assessors, respectively, as aforesaid, or the rcipiisitioii of the Secretary of the Treasury as aforesaid, the collector shall trans mit lists of the same lo one of the collectors within the same State, to he designated for that purpose by the Secrctnry of the Treasu ry, shall transmit receipts for all the lists re ceived, as aforesaid, to the collector transmit ting the same; nnd tho collectors, thus de signed in each State by the Secretary of the Treasury, shall cause notifications of the taxes due, as aforesaid, nnd contained in the lists thus transmitted to them, to he published for sixty days in at least one of the newspa pers published in tho State; nnd the owners of the property, on which such taxes may be due, shall be permitted to pay to such collec tor the said tux, with an addition of len per centum thereon: Provided, That such pay ment is made within one year alter the day on which the collector of the district where such property lies had notified that the tax hail become duo on the same. SEC. 38. And be it further enacted. That when nny tax, as aforesaid, shall have re mained unpaid for the term of one year, as aforesaid, tile collector in the State where the property lies, mid who shall have liven de signed tiy the Secretary of the Treasury, as aforesaid, having iirst advertised the same tor sixty days in at least one newspaper in the State, shall proceed to sell, at public sale, so much ot the said properv as my lie necessary to satisfy the taxes due thercou, together with an addition ot twenty |ier centum thereon ; or if such property is not divisible, as afon said. the whole thereof shall be sold, anil accounted for in the luaiiner hereinliefore |iro\id>d. If tlie property adv, rtis d for rale cannot IN* sold tor the amount of the tax due thereon, with the said addition thereon, the collector hliall purchase the Mim- in beb-.lf of IIM- L'uitid States for such amount and addi tiou. Aud the collector render a dis tinct account of the charges iucu'red in offi-r --inp and adv«.rti*iiijc for sale such pnijwrty, and pay into the Treasure the surplus. if auy. of the aforeaaid addition of ten or twenty per centum, as the case may be, kftcr defraying the said charges. SKC. 39. And be it further emartrd. That the collectors, designed cs n tot era id by the Socretary of thu Treasury, shall di p noi with tlie clerks of tin* dlatrict court of the I'uited States in the respective State*, aud wjihiu which district the property lies, cvirn-ct li»t» of the tractii of land or oilier real property sold by virtue of thu act for non-payment of taxes, together with the uatues of U»II«I> or presumed owners, and the purchasers of the same at the public sale* aforesaid, and of the amount paid by said purrhaaera for the sain ; the owners, their heira, executant, or adminis trators, or auy person in their behalf, shall have liberty to redeem the lands or other property wild, aa aforeaaid, within two years from the time of sale, u|ion payment to the clerk aforesaid, for the use of the purchaser,

his heirs, or assigns, of the amouut nnid by auch purchaser for the said land, or other real property, with interest for tlie same at tb- mte "f twenty je r ciiitum |«r ntiruin. aixi of a commission of ti\|»r contain mi such |«a\ • u>«*«t for the hm> tin- rli-rk nfon-wid. 'IV clerks s-lmll. <>n application. iov to ikr por ■■iuMTsi ibr inawta ilih paid i»r their •iiid lk' rulliTl«in>, r. -|in ti\clv, >Uall Jjivr •1.-ed« f<>r tlii Uud> or property afoft-xaui to tin- piin-lt.iM-r* «-tititl<-»1 to tlit- sane . iu all raw* * here tin wiiik* shall not kirr turn re dceated within tv... year*, a* af<>n«aid, l»y tin- origiual u«Dm tln nnf, or I heir 1< iraJ ni>- rcNiitaiivi-is i>r r.nv ih run iu tlx ir Ik-bait', aiul l- jx>i-ir Mti-li itittU with such clerk. And tin- sai«l cli-rk shall In- I'UtitW to rwrivi from tli<- pnrehn<vr. f>r I is own uw, the »nui of otir dollar, in 11 tin- .-um hereiti- Icfire made juivnlilf to tin- ndlerlitr. for every such ilittl. to Im' paid on the delivery thereof to such purchasers. Aud in .ill rsH» » here lands may Iu- sold under this art for (lie pay nii'itt of la.\(«, l« to infant*, peiciii* of insane initid, martini v>oiuen, or persons U-vond M'i, Mich person* shall have tin- term of two years after their respective di^.-i)>iliti<-» j shall have been removed, or their return to the I'nited States, to redeem lands thus sold, on their paving into the cleik's of lice afore said the umouut paid by the purchaser, with fifty per centum addition thereto, together with ten per centum interest per milium, on the aggregate sum, and on their payment to the purchaser of the land aforesaid n compen sation for nil improvements he may have made on the premises, subsequent to his pur chase, the value of which improvements to he ascertained by three or more neighboring freeholders, to lie appointed by tho clerk aforesaid, who, on nctuul view of the premi ses, shall assess the value of such improve ments, on their oaths, and make return of such valuation to the clerk immediately. And the clerk of the court shall receive such com pensation for his services hcrciu, to he paid by aud received from the parties, like costs of suit, as the judge of the district court shall, iu that respect, tax and allow. Sbc. 40. And he it further marled, 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 Secretary of the Treasury a statement of the collections made by them, respectively, within the mouth, and nay over quarterly, or sooner, if required by the Secretary of the Treasury, the uionevs by them respectively collected within the said term; and each of tho said collectors shall complete the collection of all sums an nually assigned to him for collection, as afore said, shall pav over the same into tho Treas ury, and shall render his final account to tho Treasury Department, within six months from and ; Iter the dny when he shall have received the collection lists from the saiil board of as sessors or the said requisition of the Secretary of tin' Treasury, as aforesaid: Provided,how erer, That the* period of one year and three months from the said annual day shall be an nually allowed to the collector designed iu each State, as aforesaid, by tin* Secretary of the Treasury, with respect to the taxes con tained in the list transmitted to liiui by the other collectors, as aforesaid. BHC\ 41. And he it further enacted, That each collector nliall bo charged with the whole amount of taxes by h':m receipted, whether coiitniued in the lists delivered to him by the priucipnl assessors, respectively, or transmit ted to him by other collectors; and shall be allowed credit for the amount of taxes con tained in the lists transmitted in the manner above provided to other collectors, and by them receipted as aforesaid; and also for the taxes of such persons as may have absconded, or become insolvent, subsequent to the date of the assessment, and prior to the day when tin- tax ought, according to the provisions of this act, to have been collected: Provided, That it shall IN* proved to the aitisfaction of the First Comptroller of the Treasury that due diligence was used l»v the collector, and that no property was from which the tax e<ndd have ln-en recovered; and each colla tor, designed in each State, as aforesaid, by the Secretary of the Treasury, shall receive credit f'»r the tax.-* due for all tracts of laud m liii-li, afier beiup uli'iml by him for sale iti maimer af«re«aid, -bull or may have been pur chase! by hiui in IK half of the United State*. Sw . il. AMI? he it further emaeted. Thai if anv collector shall fail either to collect or to render lit* ircMMt, or to jiay over in the u anrx i or within the times IHIWIMW* pro rid.-d. it shall be the duly of the First Comp troller of the Treasury. aud he "» hcrohy aa tleaix-tl :tn<l re<|aii«*l. immediately after such delimjueiat-v. to n'|NMi iW^um 1 to the Solic itor ot the I'ri —ury. w b>> shall iiwoe ■ war rant of ilistres.. such delimjueot cnl- I.Ttor and hi* Mimic*. direct«d to the marshal .if the di«':ict. therein exi»n-s*inp th- amount of the taxes with which the said collector is chargerUe, and ihe sß«:is, if auv, which ba»e hem paid. A"'! TV said marshal shall, hiai m lf. or by his ('ejmty, immediately to levy Mid collect tin* SUB. which U«ay remain due. bv diatr.-sa and sale ot the and rhaiieia, or any personal effects «f the d«lia uikllt collector; and f<»r wants «if clmt tcU. or i fiit'lt afoiesaid, nuSridit to satisfy the said warrant, the mum* may be levied ou the priMti of ihe collector, nho may U- ruts niitted to prisou, there to remain uutil dia chargid in due oniric of law; and further more. notwithstanding the commitment (/the collector to prison, as aforesaid, or it h* ab itcoiid. and goods, chat tela, and efiects cannot be found sußiciwit to satisfy the said warrant, the said marshal of bis deputy shall nrf nmy proceed to levy and colloct the suiu which re mains due, by distress and sale of the goods and chattels, or any personal ett-cta, of the surety or riuv'iw of tb» delinquent wlli>ctif. rulim<*. mm mkmmmid. «bill. ami tbr rtrr «r krivliv du Umi to br a lira ipna iW Mi tud rral of rcrh rolWlor m>| ki> «»»- ti»*. until ibr iwr thai! br dim lip d ac cording I" la*. And i«* <ut «4 guud» ad (battel*. nr ulWr prtwml rArrt* ur aarii 04- Irrtor >1 hi- mm•-»»«•». i-dbrM-nt to wliffy UT «.uraut of iwiird poiMtaat to tbr [inrrdii.g of thi* met. tin- bad* «»d ival n4iti' nf mm-|( collector tad bu mrtin, or w> much tkmuf mr may Ir innwnnr for *ati*lying I IK- raid warrant, after bring ad vntiwd tor at li—t tbrn «n4« is M Ira* tlisu tbn-f puMic |darif in tbr c<Jlrt i«*« dis trict, and in our nrw»pa|»rr priuted iu tbr county or district. if any thrrv br. prior to tbr |mi[KMd tiu»e of Kali-. may and shall br xold by tbr marshal ur hi* deputy; and for all laud* aud rral csta'r Hold iu |iut>uaucr . of the authority aforesaid, the conveyances of tbe marshals or their deputies, executed ! in due form of law, (-hall give a valid title i Against all |HTMHM claiming under delinquent I collectors or their sureties aforesaid. Aud ! nil moneys that tuny remain of the proceeds of sui-h Mile, after satisfying the said war rant of distress, and paying the reasonable costs and charges of snle, shall bu returned to the proprietor of the lands or real estate sold as aforesaid. SEC. 43. And be it further enacted, That each nud ever} collector, or bU deputy, who shall exercise or be guilty of any extortion or oppres sion, under color of this act, or shall demand oth er or greater sums than shall be authorized by this act, shall be liable to pay a sum not exceed ing two thousand dollars, to be recovered by and for the use of the party injured, with costs of suit, ill any court having competent jurisdiction ; and each and every collector and, or his deputies, shall give receipts for all suius by tbcni collected and retained in pursuance of this net. SEC. 44. And be it further enacted, That separate accounts shall be kept at the Treasury of ail mo neys received from the direct tax, and from the in ternal duties, or income tax, in each of the respec tive States, Territories, and District of Columbia, itud collection districts; and lliut separate ac counts shall be kept of the amount of each species of duty that shall ncc-uo, with the moneys paid to the collectors, assessors, and assistant nud to the other olticers employed in each of the respective States, Territories, nnd collection dis tricts, which accounts it shall be the duty of the Secretary of the Treasury, annually, in the month of December, to lay before Congress. SEC. 45. And be it further enacted, That the as sessors, respectively, shall yearly and in every year, after the expiration of one year from the sec ond Tuesday of February next, inquire and asccr toin, in lliti"maimer by the fourteenth section of this act provided, what transfers and changes of property in lands, lots of ground, buildings and dwelling houses huve been madu and effected in their respective districts, subsequent to the next preceding valuation, assessment nnd apportion ment of the direct tax by this act laid ; and within tweuty days thereafter they shall make out three lists of such transfers and changes, nnd transmit one list to the Secretary if llic Treasury, another list to the commissioner of taxes, and the third shall be delivered lo the collector of the collection district. And it shall yearly, and every year, af ter the said year one thousand eight hundred and sixty-two, be the duty of the Secretary of the Treasury to notify the collectors of the several collection districts the day on which it shall be the duty of the jaid collectors to commence laying and colieeting the annual direct tax by this act laid nnd imposed, according to the assessment of the tax lists to them delivered by the said asses sors, as aforesaid, subject only to such alterations therein as shall be just nnd proper, in the opiuion of the Secretary of the Treasury, to conform to the transfers and changes aforesaid ; nnd the said collectors shall, annually, iu all respects, proceed in and iuclude the collection of the said direct tax in the same manner nnd in the time hereinbefore provided nnd prescribed. SEC. 4G. And be it further enacted, That in ease any State, Territory, or the Distri-t of Columbia, after notice given of its intention to as sume and par, or to levy, collect, nnd pay said di rect tax herein provided for and apportioned to said State, Territory, or District, shall, iu any vear after the taking effect of this net, fail te pay the amount of said direct tax or any part thereof, as provided iu this act, in such coses it shall be lawful for the Secretary of tie Treasury of the Culled Suites to appoint t'nited assessors, assistant assessors, and collectors, as in this net provided, whose duty il shall be to proceed forth with. under such regulations as the said Secretary of the Treasury shall pre»cribe, to collect all or any part of said directum the same as though raid State, Territory, or District had not given oolite, nor assumed to levy, collect, and pay said taxes, or any part thereof. SEC. 47. Amd be it further enacted. That, any parson who shall be convited of willally tak ing a filse oath or affirmation in nay of the cases in whirb an oath or afbruiaiiua is retailed tj be taken by lbi« act. »ts:>ll liable to the pains and penalise* to which person«are liable for wilful aud corrupt pexjury. and shall. »o«*over, furtil th» situ of fite haa<ired dollar.' B*c. 4i. .1 »4 A* n fiut >ar Thai Ikwe s-halt be allowed to the collector* app-jtaicd under this art. in fall < i.m|w»»ali«a for their services and thai r4 their depatiea in carrying this net iato effrc-1. a r«asna»siae of Mir per <ea;n» npon the fir»t hundr <J IkowU'l dxllari. Me per .eatass u-ma ibe arc *ad one bandrcd thoasaad dalOrs. mii one-half of aae per rem— up.* all saass ahare two :h-»a»aad dollars : :ut h omausssoas ;o he computed tie aatoaati Hy the* re«peti itdT L-.id over aid nrrvnated for under the ia «traVtiu«* of the Trevor; Dt-pattweat : /V . *•*. That la no fw fball ei.-l rvnalssiskl sfH 'be ... fenr thaa aad 4«llnrs ft* n principal oft -cr and two thjuinad <iH«s for »» asstslaat. And tUrr* sh-ll be farther e|l<»«ed to eneh collector their ne e<s»ry «ad ns.oa.ble charres far atatiae. err and id >ak books n«e« in tha performance «f their ufi• «al duties, which, after being da.r exam ined and cefifled by the fsaaillltitr id Uxas, shall he P-tid nut of tba TWOMMT. H*r. 49 Amd be ttfkiUm mm*d, TK«. fn>w and after lbs- first day of January wxt, thw ebill be IvW, coflreted, and paid, upon tbe aannal inrmne of errfjr pmoa trad ing in fW I ailed Stale*, auck in* runio ia dfrivud frotnany kind of property, or than any profeeaioti, lrade, e«|*'yi»cnl. or roeation unkd OB is ik* I w'su Wstn or eliewhee*. or from any OSIMT nowaa wUtrrw. if anch annual Incean® rieauua *t right bond red doUara. a tax of t bnsa per e*ot «■ on tbo amount of tmh •***— of «urb ra- _» * * ■ ■■» m T at cntQr luorr < HNM MBBI: ■luß kr jrritM ftw ikM MMJ iWw illlll brlr«U,MlMb4,al|riiaMß «f «] >]]•!'lialfpwcMiii (7fn«bb iStatM n ndif dUw, >W Aril W InM. nlkrtri nd p«y • tax af fft par Mtm that porno* <4 mII bMK 4HM Bntm. wlnrh dkal pay «t arf a* ImIT p*V erntinn. 11M us KW pwiU M hi MM hmiaiftri umnl far tkr rw ant n> ceding the timr for aawaaing Mod MS. to vk, tbr ti« nrit preceding the fim of Jmmmj. i i|rfiii« buntlivd mud j H4 Ik* naid taxes, * Inn no UMM mad mode pHir fhall become a lien on the property «r other source.* of snid income for tile anoM at the name, with the interest and other expeaan of collection until paid : Prurided, That in » timating said income, all national, at ate, or k< cfll taxes assessed upon the urouerty, from which the income is derived, shall be first de ducted. SEC. 50. And tie it fitrtkrr enacted. That That it shall be the dutj of the President of the United States, and he is hereby author ized, by and with the advice and consent of the Senat*;, to appoint one priucipal assessor and one principal collector in each of (he States and Territories of the United States, and in the District of Columbia, to assess and collect the internal duties or income tax im posed by this act, with authority in each of said officers to appoint so many assistants u the public service may reauire, to be approved by the Secretary cf the Treasury. The mid taxes to be assessed and collected under suck regulations as the Secretary of the Treasury may ""prescribe. The said collectors, herein authorized to be appointed, shall give bonds, to the satisfaction of the Secretary of lh» Treasury, iu such sums as he may prescribe, for the faithful performance of their respective duties. And the Secretary of the Treasury shall prescribe such reasonable compensation for the assessment and collection of said in ternal duties or income tax as may appear to liim jnst and proper; not, however, to exceed in any case the sum of two thousand five hun dred dollars per annum for the principal offi cers herein referred to, and twelve hundred dollars per annum for an assistant, lie as sistant collectors herein provided shall give bonds to the satisfaction of the priucipal col lector for the faithful perfoimance of their ties. The Secretary of the Treasury is lur ther authorized to select and appoint cne or more depositaries in each State for the depos it and safe-keeping of the motleys arising from the taxes herein imposed when col lee tea, and the receipt of the proper officer of such depository to the collector for the moneys de posited by him shall be the proper voucher for such collector in the settlement of his re count at the Treasury Department. And he is further authoiized and empowered to make such officer or depository the disbursing r.gent of tho Treasury for the payment of all interest due to securities issued by authority law. And he shall also prescribe the forms of returns to be made to the department by assessors and collectors appointed under tw authority of this act. He shall also prescribe tho form of oath or obligation to bo taken by the several officers authorized or directed to be appointed aud commissioned by the Presi dent under this act, before a competent Mag istrate duly authorized to administer ostium and the form of the return to be mads thereon to the Treasury Department. Sue. 51. And he it further eumrted, That the tax hereiu imposed by ike forty-ninth sectiou of this act shall be doe and ptyablo on or before the thirtieth day of Jane, in the year eighteen hundred and sixty-lure, and aB sums due and unpaid at that day thrrfl draw interest thereafter at the rate mt six par ssM* shall neglect or ttfiisii la nay after das nsticr said tax asaeseed against IUM, ksr, sr then, Air the space cf more than thirty days aisr the ssme is daeaadpaTdUe.it stalks law ful for aay raihttsr cr aadsMl cslntsr charged with tke doty sf cwttscfiag sarh m, aud tkey ate ksrahj aatkssiard* la lanr tke ■roe aa tWrjaUt property si say iH|r to pay sark tax. vitk tke iatrmt das fksaa* tire sf tkr tan* aad Harvsf dbasslstkiMf 1 aad ia cw «f tkr ahrr sf aay psnaa tr tsfcstfaw sf tW serai or abr£ (karin*had ■ait«tfoM^J > S days slier tkr tkiitirfks# Jear. rabpa |rat died wbstar er kis aMkt. tax ami <. !-p>ht wkk je ataat exstra I iadiratarakktT«d«kflll giviag thaty days'. ■>■ i nil sf*s tea and pWe sfssls. iaai raara si vcy tke sate. dldy rxscatad. akal gfas a nH » tls la tke imtaii, wkstker tke ssM be «saisr f ■mil, Aadlks^araal authority «f tkia ast Ha/.' if tksjr fad M property Is satisfy Ike taara NO. 15.

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