Vermont phÅ“nix. [volume] (Brattleboro, Vt.) 1834-1955, 1861-08-15


Sec. .. And be il further enacted, That for
the purpose of assessing the above tax and col
Letting the same together with the internal du-
ties, excise and income tax hereinafter provided
the Secretary Of the Treasury be, and he is
hereby, authorized to divide, respectively, the
States and Territories of the United States and
the District Of Columbia into convenient col
lection districts, and appoint an assessor and
collector for each such district, who shall be
freeholders and resident within the same: Pro-
vided, That any of said States and Territories
as well as the District of Columbia, may, if the
Secretary of the Treasury shall deem it proper,
be erected into one district And provided fur
ther, That the appointment Of said assessors
and collectors, or any of them, shall not be
made until on or alter the second Tuesday in
February, 1862.
The specific duties of the Collectors, necessa-
ry qualifications for such office and the legal
forms to be used, are given in sections 3, 4 and
8. Section 6, concerning property subject to
taxation, reads as follows
Sec. 6. And be it further enacted, That the
said direct tax laid by this act shall be assessed
and laid on the value of all lands and lots OF
ground, with their improvements and dwelling
houses, which several articles subject to tax
respective assessors. at the rate each of them is
worth in money on the first dag of April, eigh-
teen hundred and sixty y-two; provided, how
ever that all property, of whatever kind, com.
ing within any Of the foregoing descriptions,
and belonging to the United States, or any
State, or permanently or specially exempted
from taxation by the laws of the State wherein
the same may be situated Mt the time of the
passage of this act, together with such property
belonging to any individual who actually re-
sides thereon, as shall be worth the sum of five
hundred dollars shall be exempted from the
aforesaid enumeration and valuation, and from
the direct tax aforesaid; and provided further
that i'll making such assessment due regard shall
be had to any valuation that may have been
made under the authority Of the State or Ter
ritory at any period nearest to said first day Of
April.
Sections I to 80 treat of the duties and COM
pensation of assessors and collectors, penalties
for evading or refusing to pay the tax, publica.
ton of lists, numerous special matters incident
to the levying of the tax, &c. Section 80 is as
follows:
Sec. 80. And be it further enacted, That
there shall be paid on all spirits that may be
distilled on and after the first day of Apri
aforesaid, the duty of five cents on a gallon
first proof or less, and SO in proportion Tor
greater strength than the strength of first proof
which shall be paid by the owner, agent or su
perintendent of the still or other vessel in which
the said spurious liquors shall have been dis
titled which duty shall be paid at the time Of
rendering the accounts of spurious liquors SC
chargeabe with duty, required to be rendered
by the following section of this act.
The sections Immediately following the above
relate especially to the forms of assessment anC
the penalties for non-payment. Section a
reads
See. Al. And be it farther enacted, That al
sprituous liquors which shall be distilled within
the United States or Territories thereof, the du,
ties on which shall not have been duly paid ol
secured according to the true intent and mean
ing of this act shall be forfeited. and may be
seized as forfeited by any collector of internal
duties; Provided, That such spirits shall not be
liable TO the seizure and forfeiture in the hands
of bona fde purchaser, without notice of the
duties not being paid or secured to be paid.
The following are the duties on iermented
liquors, AID on carriages and watches:
Sec. 49, And be it further enacted. That or
and after the first day of April next there shal
be paid on all beer, ale, porter, and other sim.
liar fermented liquors, by whatever name such
liquors may be called, duty of two cents for
each and every gallon, or sixty cents for each