The sun. [volume] (New York [N.Y.]) 1833-1916, 1861-08-07

l NWen tpeo psfuee are ihoN undW ms efate
hvs Ths ssconA list 70 sstilgt ths namss of
ncp resid.nt ownsis tf property nd tss ssss .
| mcnt on the same. Tosss frd,s 20 BE- mace
i within 90 fayg aftss tha dats hxsd Tor tie Re-
turns os lisn fiom individuals, Ut Ser psnai-
~ of tho, sxospt whsn prevented " Geknssa.
| 5fs. PsRIIoAfios AsD ArrEAIs.
| Sec ~ and ~. Aft.r ID. com blstiou Of tan
| hsts notio.s susll bs given snsblisg partts 70
exsmins ssio nbs for 20 days sftsr puoii,stics
a. noucs, AMI 20 pahs ho1d.s OF aPp,sls rec
pscting srfSrs In vsiuatisn. Assessors Co decide
by lev and rIKht ea nnsrily. All appeal, 10 b.
made In wriurg. AFsesOrs can squsiiEs The
vauS,ltn and dsSu 4 tbersfrum or add bh.rste,
hut not inr,Assi it without . no.ics Of , day . 10
Trirug tVtwnsfa
TIE rkx m rHH sRBEL STATS.
S.o. "a 70 70, tHoluhvr, esgsnizs Boards OF
As-cssc ~ In III, several states, 10 be appointed
by the So'stHry Of the Treasury. to rseprd al
ter ssts, and aSsigd TO couud,s and ststs Si,-
irirs such valussion lisis ~ they may not have
isrnishsj--vh,cb shall. In all cases, oe deemed
coirte., Nr the proper qspta Of thsir tax
Said Bchrds 70 hASs power to squL zs and nd,
tust ths relative vsleatioa 10 codntise.
AffoauosHssr on zHE tax
Sec 70. The B,sri Of Assessors within q
days Al, er th,fr Gp )oihtmsnt snail dehsot T.
district sssiNes me sppD'i,nnsot of taxcs
win u their siS'ii;t. ans they, on ucslrt o.
tuhh t1AEl 70 Of NfNhVH plN-
1 psfty the anesot " taN according 10 va'aa-
uiCn Sad ass.AA9s to fs'nish said ls's tt
scllsciorA vi h,n 20 dAls alter the'r foeetpt
unoet repd'y q t5O0 ..F
PAs.RAr or OoAls oIoEs And Asssssons.
&c5 10 and o., give Avssaors 3. per tr
while mskpg ara aogsNetu and giyirl
Ts't1ctiopA 10 assistant ssssssOrs, and ~
TER say uhii, hesr nK arpas'o ant rvvt
ispg vAlusiiora nsa 81 Or sve'y huGd
,,d n.r.o,a In t. ba,a, asH.tant .as..
sOrs to net o. par dy tnd o. iSr IN,
names Il svoiy huSdici taxa 10 raisnus N HI,
list but ptin clpals slia not rsceiyA over e boC
Ter Annum, or ass stAn's over o. 200. nsm
bsss OF the Board " rs "ssors ~ fecsiSo o.
pr day aud 10 cents pee mile FOE travelling
exPtnssa
AsBpsoRs To divs ssouRrT.
Sections ss 10 ~, inesu,iva pr,vds ti-t
s's,tsOrs sad eolsc'Ou sEsl give bonds fnt 81.
porfofmsroe of tteu du'y, and make all a.
regiments hoa FOR two ysar. ~ et tue, sh.i
bscome dra On every part q all real Is ah'
notwt,hsta- dirg part may have been d,vidsi
Or sliensUc. CNlscttrs may agp lot deputies
~h1 ARE "a pousibl, TO the Uaitsd Sta.J and
N div iduals a. tha caHe may ~.
TuH eotLScuos OF rHE TAX.
See 81 hStsr tuiIlcisnt p7bIicatiou n the
| time and place WHARF The tax lps ars pry ab,e,
tha collsctoru may apply one0 AZ the d wellings
within his distFict, and within 70 days Afts- the
rsc.ipt Of the r,qlisitoa from the Secretary
! ~ this Treasurv add then, In case Of Bor.pay-
msnt within 20 d,ys, the cole otor may disirsin
| and sell ths Effects OF dsf.ul0sI after
| 10 days notico OF sLsi tbs sals 20 taks place
with, NILS OF dsisult tsr's res dencs. ToOis,
| flaming implements, nocsSssry b.eHts u burjso
| auo waving apparel 40 exsm 1t from s.,zHrs.
| Sechns 10 es6 90 7--Whsn tho osn-rS can
not De fosnd, property may b. sold for non
pay nisnt Of taxes. No,ics Of sac must b,
In tan dlff.rent t,Iu.,aa ~ Iaa.t M day.
pre-, itus 20 sale ahd then 20 per cant. add-
Iiynal vslus vi said tAxss shall be slld; and IN
| cases wh-re p,opsriy IA not divlsto the whole
shall 10 slld,, Aod the turplus dsposltsd IN the
-rrssspiy 81 tns United States, subject 70 the
order o. tho ssners " Said propsrty. .osnsrt
OF their heirs may rde,m property sdvsrtiAed
| for tale. ard may also rsasam property within
| two years after being sold. on pay msnt II %
psr cant. psr Anhum In addition 70 purchase
money. ...
unpaid tllxss IN ststsa and for Esastrstion OF
sslss Of distraiL Cd prcpsriy, and their redenp'
ticn on pay rrsnt OF certain feos.
Secs. 10 and 3j, inclusive, relate to report
Of collectors, and enact ponalucs Tor sxtor
tion and imProPar coGdnet, and provide tOF
auditing accounts
By states, II the collection OF Their rcspoc tive
| quota tf iaxatinD, and alloWs 10 PER cent
deduction thsrefrom FOR expsnlss Of collection.
Poi sons making false rstafBa under this ACT,
are Absd $500 and liable TO The punishment Of
perjury on conviction
| Sc 'is, Dssts due BY tax collectors to bO o
lier on their real e-tA's.
Sec. 40 Ehablo. the Pissldeut 10 appoint a
Commi, 81 Jrer o. Taxes wi b asall'y IL $4,000
per tunum, who shall be osarRed with prpAr
ing ths forms a-d supsrintsndi5s the oollee lion
Of this tax.
Ofjcss Of collectors
| IsoaMH TAX.
Sec. 62. Individua companies, cgrpcrats
and osrpmhte bodias having prfis or in
| comes ~ end over SS00 par annum, tor the
| year Wsosding AJrl 1, 1861, derived en-
VAlaiies, siCIk divl sodF, aud trades aud pio
f.stions, shall pay psr ostt. each ysfh
WGs sa psio for labor, and charges incident u
the tame, not ine,ndi0g pFr'1nal and houss-
bod .xIs'ls.s, sbsll 10 osauc TOO from net ia
CON q. Psrs1ns nol-rssIdent shall pay PEI
, cent per annum.
Sec 50 AuthcriE's tho President 10 appoint
one principal collector in sach state ant terri
tory, whose s'laiies shall nount to ~ 800
per annum each. aud these shall appoirt asses
iants at salsTiea not Oxc.stiug 81. 200 zach
who shall regulate the coll ctlOn Cf taxa 1
ssid states The Secretary Of ths Treasury
appoint dsp0sitoriss Ia each state for safe kesp
ing II taxes.
Geo 81. Taxes imposed under the various SO
uons OF THIS act 10 Ds O ue ana pyhp's oh Jun
. 10 1863 unpaid iaxoS " bear interest at } "
) cent. PrOpsrty tfpnsons nsglsetiuB TO pa
10 Ia tistrsinsd and cold, the officer mal 10
sls 20 give a valid title thereto.
TAxHs IN BgBELLToUs STATES.
Sc ~. States and territories IN rebniliO
| mol be tubjtct - tie pIuvisions Of this &C
~fef tho alit ority Of the Ubitsd States shal
osv. zen Its orad tkITsir, snd per cont. In
tIct shgll 10 levied until ,aid taxes shsll
pa fceort ing to the p ovitions cf this act