Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-27


their deputies executed in due form of law shall give
valid title against all persons claiming under delinquent
that may the proceeds of such sale after
isying the said warrant OF distress, and paying herea
sOnable costs and charges of sale shall be returned TO
said sS Oi the LANDS OF real estate SOLD as "0'e
49, And belt further enacted that each and every
collector or his deputy who shall exercise be guilty
ofany eXtortlon oppression, urder color Of this ACT
shall demand greater suns than shall be
thorized by this act shall be liable to pay a not
eeedng two thousand dollars to be recovered by and for
the of the party injured with costs of suit in any
court having competent jurisdictions and each and every
collector his deputies shall give receipts for all sums
by them collected and retained in pursuance ofhis act
Sec a. And be il further enacted that separate
counts shall be kept at the treasury Of all moneys re
ceved from the direct tax, and from the Internal duties
res, and District of Columbia, and collection distrlcts
and that separate accounts shall be kept the OF
p 10 the nar rcrs n9a ~, cacn a. ,he
i've states, territories and collection districts, which
it shall be the duty Of the secretary of The
~, annuay in the month of December, to lay before
Sec As And further enacted that the assessors,
expiration Of one year from the second Tuesday of Feb
next inquire and ascertain, in the by the
and changes of property in lands lots Of ground but
inss and dwelling have been made and effected in
their respective districts, subsequent the pre-
ceding valuation assessment and appointment of the
direct tax by this act laid; and Within twenty days there
after they shall make GU; three lists of suc transfers and
shalees aud transmit one list TO- the secretary of the
treasury another list 10 the commissioner Of taxes and
me thlfJ s9 be delivered to the collector OF the co.
lection district And shall yearly ad year after
be the duty Of the secretary the treasury notify The
eoeStofs OF me several collection districts the DAY on
which it shall be the duty of the said collectors to
mcnee laying and collecting the annual direct by this
ict li anu ihPV5e ace9Iu to the assessment OF the
tax lists to them delivered by the SAID aiore
SAID. subject only to such alterat therein shall be
Isl anu ptopt,, III ne cannon OF inc secretary OF the
sad ascertancd by the assessors aforesaid and the said
ha ~ an tsSIectS, proceed III ana
manner and within the time hereubeiore provided and
SEC 49, And be it further enacted That in case any
STATE orte pslrlct OIL Columbia after hoce
ecI, aiu pay su appor-
Veu 70 sa stde telto or ulsttlct snail IN any year
OF said direct tax or any part thereof provided in this
ct III Sug CaseS u sgll be lawful Tor the secretary OF
states aSsess"f assistant assessors and cole ctorS as IN
tnf ~ Mnose guy ~ sna DC 70 proceed
Uu"il, uuct SuCu regulations as the slld secretary
OF tne treasury sha prescribe TO collect all or any part
OF su urev t thc same as though sad state, terri
r,, cact s,d a III g , notlcV, noI ahsuea 10
leEE V'eet guy pay SAlu taxes, or any part thereof
- anu pe II lirlner enneted lhat any person
who small Ne convicted OF wituy taking false oath or
ihrinaoi III my OF me cases IN which IN oath or az
manie 70 thG naihs ana penalties to which persons are
liable Tor wul and corrupt perjury and siiaf, more
over lo,lelt me sum ol nNe hundred dollars
allowed the collectors appointed under this act in full
compensation lef helI services and that Of their deputies
upon the first hundred thousand dollars one per
cenm upon the second one hundred Thousand dollars,
anu 9ne,!a OF one per cenum upon all sums above two
huldfeI tnonSaa dollars such commissions To be com
puted uponthe amounts BY them respectively paid
ana accounted fer under the instruct ms Of the treasury
department! Provided ihat in no case shall such COM
missions exceed the sum OF four thousand dollars
And there shall further allowed to each collect
their and reasonable charges for stationery
duties which, after being daily examined and certified by
the commissioner Of taxes shall be paid out Of tile treas
ury.
SEC ~. Andbe it further enacted That from and
after the rst DAY of january next there slWl levied
coliccted and paid uDGn tLe annual income of every
person residing in the United States whether surl IN
derived from any kind OF property or ron anv
ION i'm
The United States or elsewhere or from any other
eight hundred dollars a lax OF three ner centnm on The
Of such such income above eight hun
dred dollars: Provided That anon such nortio or saj
income shall be derived from interest upon treasury
notes or other securities ufe United states fbere sail
be levied, collected and paid of and onc-huli
per centum Upon the income rents or dividends me-
upon property securities or stocks owned in
the United States by any citizen Of The United states re-
siding abr adj there shall he levied collected and Maid
income derYGd from interest on treasury notes and other
shall nav one ard onC-half per remnm 1hc toX berrn
provided shall be assessed mon the annual income of in
The tine for ASSESSING said tax 10 Nit The Year @
cednu the first of January pi,rtepn hundred and siIt
two and he said taxes Nh, se assessed md nnaS NM
lie shall become lien ON the Sr5nerfS ar onr r"
Of said income for he an,onnt Of tie Win he in
vded That in estiiatine said income ali nstipnaI st
or local taxes assessed non inc nronerty nom which
the income derived, shall be lirsf deducted
SEo Sol Andbe ii further cnnct9d Tlaf II slallI ,c
is hereby authorized BY and with the advice and con
sent Of tho senate TO aDpoin one prnenal assessor md
Get Of
res Of the United States and in the District OF CoI-
hin fo ASSESS and collect thr t,iernai duties ar nco,,
tax mpused liv hs act with authority in each NJ SAIL
ofceTs to appoint so many assistants AS the SabIie SER
wee may reqre to he approved Nv The secref1ry
treasury The said taxes 10 be assessed and ccctnd
under such regulations as the secretary of the treasury
may prescribe The said collectors, herein author
lied to be appointed, shall give bonds to the salts
faction of the secretary of the treasury sums as
he prescribe, for the faithful performance their
respective duties. Aud the secretary of The treasury
shall prescribe such reasonable compensation the as
sessment and collection III said internal duties income
tax appear to him just and proper; not however
to exceed IN any case the sum of two Thousand five hun
dred dollars per principal officers herein
an assistant! inc assistant collectors herein provided
shall bonds the satisfaction of the principal col
lectOr for the faithful performance OF their duties The
and appoint more depo>itaries in each state for
the deposit and safe keeping of the moneys arising
the herein imposed when collected recent
of the proper officer such depository to the collector
for the moneys deposited by him shah be the proper
voucher Tor such collector in the settlement OF his
count at the treasury department And he is further
authorized and empowered to make such officer de
posaN le dlsDursg agent OF the treasury Tor the pay
ment Of all interest due the citizens such state
upon the treasury notes other government securities
issued ny authority of law. And he shall also prescribe
the forms returns be made 20 the department. bv
all assessors and collectors appointed under the authori
" OF inns act lie shall also prescribe the fOrm oath
obligation be taken by the several officers author
lied or directed to he appointed and commissioned by
the president under this act before competent
duly authorized to administer oaths and the form
Of the return to be made thereon treasury DEPART
ment. ,
81. And be IL further enacted That the tax here
in imposed by the forty ninth section Of this shall be
due and payable on before the threth day of june
in the eighteen hundred aud and ali SIMS
due and unpaid that day shall interest thereai-
Ter at the rate of six centum per and if
person persons Shall neglect or refuse 10 nav after dine
notice said tax assessed against him. her them for
the space of more than thirty DAYS the
and payable shall lawful for any collector or as
sisant collector charged with the duty collecting such
and they hereby authorized levy the same on
the visible prnpertv Of any such nersn, or 50 much
thereof may be sufficient to uy such tan with the
interest due thereon, and the expenses nC, ut to such
levy and sale first giving thirty DAYS public notice OF