Virginia Argus. [volume] (Richmond, Va.) 1796-1816, 1813-08-26
IA dollars per annuma

of lands, lots of ground with their improves
ments, dwelling houses and slaves, between
such assessment districts, by deducting from
or adding. to either such rate per centum
as shall appear just and equitable.
Sec. 16. ind De az further enacted, That
Immediately after hearing appeals, and add,
Justing and equalizing the valuations ac-
cording to the provisions of the preceding
section, the principal assessors respectively
shall make out lists containing the sums
payable according to the assessments afore>
sand, and according to the provisions of this
act upon every object of taxation within
their respective districts, so as TO raise up-
ON the County or counties, stale district or
districts, contained within the collection
districts established by this act, for which
'hey are respectively appointed, the quo
ia OF the direct tax laid by the United
States, which shall have been imposed on
such county pr counties. state district or
districts. by the law laying such direct tax.
which lists shall contain the name of each
person residing within the collection dis
trict liable to pay the direct tax, or of the
person residing within the said district and
having the care or superintendent of pro,
pery lying within the said district, which
IS liable to the payment of Said AK, where
such person or persons are known, together
with the sum payable by each such person /.
or persons aforesaid. And where there is
any property within any CORRECTION district.
liable to the payment of the direct tax, net
owned or occupied by or under the superin,
tendance OF any person resident therein,
there shall be separate list of such pro-
perty specifying the sums payable, and the
names OF the respective proprietors, whers
known.
Sec. IL. 7dnd be IL further enacted. Thas
each of the collectors to be appointed as az,
toresaid, shall, within sixty DAYS from the
day OH which the principal assessors shall
have received the lists from the assistant
assessors, be furnished by the principal as
scsssrs with one OF more of the lists prepar-
ed in conformity with the preceding sections
by the principal assessor, signed and certi-
he'd by such assessor. And each collector
OH receiving list IS aforesaid, shall SUBJ
scribe three receipts, one of which shall be
given on a full and Correct copy of such list.
which list and receipt shall remain with the
principal assessor and be open to til. in
spection CT any person who may apply to
inspect the same and the other two re-
ceipts shall be given on aggregate states
ments OF the lists aforesaid, exhibiting the
gross amount OF taxes to be collected in
each county or state district Contained
WI NH~ NpitSNbi'h DllC OF WHICH
aggregage Statements and receipts shall be
transmitted to tina Secretary and the other
TO the Comptroller nf the Treasury.
Sec. Is. ind be u further enacted, That
each collector, before receiving any list az
aforesaid for collection, shall give bond, with
one or more good and sufficient sureties, to
be approved by the Comptroller of the
treasury, in at least double the amount OK
the taxes assessed in the collection district
for which he may be appointed which
bond shall be payable to the United States
with condition for the true and faithful diss
charge OF the duties of his Office according
to law, and particularly for the due ceilec--
uon and payment OF all monies assessed up
OIL such district, and said bond shall be
transmitted to- and deposited in the Office
OF the Comptroller of the Treasury.
Sec 10. .fnd6e IL Jhrthef enacted, That
the taxes so assessed shall be and remain
lien upon all lands and other real estate,
and all slaves of the indiyidarsis who may be
assessed for the same. q two years af.
ter the time it shall BED Hue and paya.
bic and the said lien sh&Heftend to each
and every part Of all tracts or lots of land
may have been diSHed or attained in part.
= Sec 20. Ind benz drfher enacted, That
each Collector shall be authorised to ap-
point; by an instrument of writing under his
hand and seal, snany deputies as he may
think proper, assigning to each such deputy
by that instrumeDt of writing, such portion
OF his collection district as he may think
proper; and also to revoke the powers Of
any deputy, giving public notice thereof In
that portion of the district assigned TO such
deputy. And each such deputy shall have
the like authority in every respect to coll
lect the tax so assessed within the portion
OF the district assigned to him, which is by
this act vested in the collector himself but
each collector shall in every respect Oe re-
sponsible both to the United States and to
individuals, as the case may be, for all mo-
MES collected, and for every act done as de
pity collector by any of his deputies whilst
acting as such: Provided, That nothing
herein contained shall prevent any cellec-
tor from collecting himself the whole or a
ny part of the tax so assessed and payable in
his district.
Sec. 81. Ind be it further enacted, That
each Of the said collectors, or his deputies,
shall within ten Ways after receiving his COLI
lection list, advertise in one newspaper prin
ed IN his collection district, if any there be,
and BY notifications to be posted up in at least
four public places in his collection district,
pat the said tax has become due and pave
able, and state the time and places which
he or they will attend 10 receive the sss, 4
which shall be within twenty da.5S aiss,
SUCH notlhcation aud Nth respect 20 per
sons VINO shall not attend, according 20 such
NOMINATIONS, ~ shall be the duty of eacf
collector. In r,ersor m. ~, ,lev,,su, - ....,.