The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-08-16


vided by such laws; or he may be dis P
charged at any time by order Of the Secre-
tary of the Treasury. go i
Sec. 81. A7ld be Il further enacted, That I
should any of the people of any of the j
States or Territories of the United States,
or the District of Columbia, be in actual re- /
eminent of the United States at the time {
this act goes into operation, so that the laws {
of the United States cannot be executed S
therein, it shall be the duty of the Presi-i
dent, and he is hereby authorized, to pro- !
coed to execute the provisions of this act
within the limits of such Sta OF Territory,
or District of Columbia, so soon as the au
thority of the United States therein is re-
established, and to collect the sums which
would have been due from the persons re-
siding or holding property or stocks there
in, with the interest due, at the rate of SIX
per centum per annum thereon until paid
in the manner and under the regulations /
prescribed in the foregoing sections Of this /
act. IA
Sec. 50. And be Il further enacted, That |
any State or Territory and the District oil
Columbia may lawfully assume, assess, col !
lect and pay into the Treasury of the Uni /
ted States the direct tax or its quota there
Of, imposed by this act upon the State, Ter
ritorY, or the District of Columbia in its
own way and manner, by and through its
own officers, assessors, and collectors; that
it shall be lawful to use for this purpose the
last or any subsequent valuation list or APP
praisal made by State or Territorial au-.
thority for the purpose of State or Terrific
rial taxation therein, next preceding the
Il tI,se folro offar mai Ta nv
laws or regulations for these purposes, to FIX
or change the compensation to officers, as
SCISSORS, and collectors and any such State,
Territory or District, which shall give no.
tice by the Governor, or other proper OH
/ Ger thereof, to the Secretary of the Treas
. ury of the United States, on or be-
: fore the second Tuesday of February
, next, and in each succeeding year thereafter
of its intention to assume and pay, or to
| assess, collect, and pay into the Treasury or
? the United States, the direct tax imposed by
| this act shall be entitled in lieu OF the COM
/ pensation, pay per diem and per centage
! herein prescribed and allowed to assessors,
\ assistant assessors and collectors of the Uni
/ ted States, to a deduction of fifteen per
= centum on the quota of direct tax appor-
: toned to such State, Territory, or the Dis
a trict of Columbia levied and collected by
2 said State, Territory, and District of Column
o bia through its said officers: Pro0ldef,
# hosrever, That the deduction shall only be
e made to apply to such part or parts OF the
n same as shall have been actually paid into
: the Treasury of the United States on or be-
e fore the last day of June in the year to
r which such payment relates and deduc-
f ton of ten per centum to such part or parts
IF of the same as shall have been actually paid
: into the Treasury of the United States on or
n before the last day of September in the year
> to which such payment relates, such year
d being regarded as commencing on the hrsi
IS day Of April: And provided further, Thai
g whenever notice of the intention TO make
le such payment by the State, or Territory,
E. and the District of Columbia shall have
1e been given to the Secretary of the Treasury
Dr. in accordance with the foregoing provisions
I'd no assessors, assistant assessors, or collect
a ors, in any State, Territory, or District 81
10 giving notice, shall be appointed, unless sail
IN State, Territory, or District shall be in de
+ fault: And pro0ided further That tn
amount of direct tax apportioned to an,
At State, Territory or the DISTRICT aha sat4lIlRng
lie in whole or in part by the release of sucI
in State, Territory or District, duly executed
o to the United States, of any liquidated AM
" determined claim of such State, Territory
If or District, of equal amount against tn
tn such release snch State, Territory, or Dis
~ trict shall be allowed the same abatemen
e of the amount such tax as would b
d allowed in case of payment Of the same il
,r money.
y Sec. 81 ind be II .turther enacted, Tha
Y it shall be the duty Of the collectors afore
. said in their respective districts, and they
h are hereby authorized TO collect the dute:
( imposed by this act, aud 10 prosecute f0l
: the recovery of The same, and for the recov-
II cry Of any sum or sums which may be for.
= feited by virtue OF this act and all zines
q penalties and forfeitures which shall he in
! Cured by force Of this act, shall and may be
2 sued for and recovered in the name of the
# United States or ofthe collector within whose
r district any such fine, penalty, or forfeit
: ure shall have been incurred, by bill plant,
v or information one moiety thereof to the
n use of the United States, andthe other mole
5 ty thereof to the use of such collector
!. Sec, So. Ind be 1t further enacted, That
: the amount of all debts due to the United
n States by any collector, under this act,
4 whether secured by bond or otherwise, shall
. and are hereby declared to he lien upon the
, lands and real estates of such collector, and
y of his sureties, if he shall have given bond,
: from he time when suit shall be instituted
for recovering The same; and, for want of
> goods and chattels and other personal effects
. Of such collector or his sureties to satisfy
: any judgment which shall or may be recov-
cred against them, respectively, such lands
; and real estate may be sold at pubic auction,
! after being advertised for at least three
r weeks in not less than three public papers
! within the collection district, and in one
, newspaper printed in the county, if any
! of sale; and for all lands or real estate sold
Ur- UueIr dani1
ties, executed in due form of law shan =;
valid title against all persons clainIinas IN ~
lively. s''sS' iespec-
Sec. Sc. 1nd be 1t further enacted That
Ior experimenting the collection of The d.
rect tax or income tax and internal duties
lald by this act, an officer is hereby author.
ized in the Treasury Department, to be- call |