Delaware State journal and statesman., 1861-08-16

To the Territory of Dakota, three thousand
Two hundred and forty one and one-third dollars.
To the District of Co umba, forty nine thou
sand iour hundred aud thirty-seven and one
third dollars.
SEQ. .. Ind be Il 6irther enacted, That, for the
purpose Of assessing the above tax and collecting
the same, tie President Of the United States be
and he is hereby authorized to divide, respective
ly, the States and Territories Of the United
States and the District of Columbia into con-
venient collection districts, and to nominate and
by aud with the advice of the Senate, to appoint
an assessor and collector for each such district
who shall bu freeholders and resident within the
same: Propiied, That any of said States and
Territories, us well as the District Of Columbia,
may, if the President shall deem II proper, DO
erected into one district: Ind Progided tnrtheT,
That the appointment of said assessors and coll
lectOrs, or any of them, shall not be made until
on or after the second Tuesday in February, one
thousand eight hundred and sxy-two
Sec. 10. Ind De il FURTHER enacted, That before
any such collector shall enter upon the duties of
his Office he shall execute bond for such amount
as shall be prescribed 10y the Secretary Of the
Treasury, with 5ureties to be approved as suf-
fcent by the Solicitor Of the Treasury, contain
lug the condition That said collector shall justify
and faithfully account for to the United States,
and pay over, in compliance with the order or
regulations of the Secretary of the Treasury, all
public moneys which may come into his hands
possession which bond shall he filed in the
office If the First Comptroller of the Treasury,
to he by him directed to be put in suit upon any
breach OF the condition thereof. And such col
lecIOrs shall, from time to time, renew strength
en-, and increase their official bonds. as the Sec.
retqry OF the Treasury may direct.
Sec. H. And be il further enacted, That each
of the nsses-ors shall divide his district into
Convenient number OF assessment di ,tricis, with
in each Of which he shall appoint one respectable
freebooter to he assistant assessOrs and each
assessor and assistant assessor 20 appointed, and
accepting the appointment, shall, before he
enters the duties of his appointment, take and
subscribe, before some competent magistrate, or
some collector, to be appointed by this net, (who
is hereby empowered to administer the same)
the following onth or affirmation, to wit: ri, A.
b., do swear, or affirm, MS the case may be,
that will, to the best OF my knowledge, skill,
and judgment, diligently and faithfully execute
the office and dutes Of assessor for, naming the
"A, So, sment distric; without favor or Partially,
and that will do Equal right and justice in every
case in which shall act as assessor" And
certificate Of such oath or affirmation shall be
delivered to the collector of the district for which
such assessor or assistant assessor shall be ap-
pointed Aud every assessor or assistant asses
sor acting in the said Office without having taken
the said oath or alliimatiun shall forfeit and pay
one hundred dollars one moiety thereof to the
|
thereof to him who shall first sue for the same /;
to be recovered with costs Of suit, in any court
having competent jurisdiction.
Sec. IL. And BE- Il FURTHER CHdcted, That the
Secretary Of the Treasury shall establish regu-
lations suitable and necessary for carrying this
act into effect; which regulations shall he bind
ing on each assessor and his assistants in the
performance of the duties cujoued by or under
this act and shall also frame instructions for tho
said assessors and their assistants pursuant TO
which instructions the snid assessors shall on the
first day of March next, direct and cause the
several assistant assessors in the district to in
quire after and concerning all lands, lots Of
, ground, with their improvements buildings, and
= dwelling houses, made liable to taxation under
this act, by reference as well to any lists of as
scsslnent or collection taken under the laws of the
respective States, ny to any other records or
documents, aud BY NIL other lawful ways aud
means, ard to value and enumt rate the said OBJ
itcts OF taxation in the manner prescribed by
this act, and in conformity with the regulations
, md instructions above mentioned.
/ SEC Is ind be il Purifier enacted. That the
said direct tux laid by this act shall be assessed
aud laid on the value Of AL lands and lots of
ground, with their improvements and dwelling
houses which several articles subject to taxation
shall he enumerated and valued, by the respee-
= tive assessots, nj The rate each Of thou is worth
in money OH the first day of April, eighteen
hundred and sixty-two; ProDided hoWeper, That
NIL property, Of whatever kind, coming within
any OF the foregoing descriptions, and belonging
to the United States Or any State, or permanent
" or specially exempted from taxation by the
, laws OF the State wherein the same may be situa-
ted Mt the time Of the passage Of this act, to-
gether with such property belonging to any in
ditidunl, who actually resides thereon, as shall
u he worth the sum of five hundred dollars, shall
u he exempted fir N tho aforesaid enumeration and
| v.tuutinn mud ftut tn~ nf, a..
tint proceeded purifier, That in making such as
scssmeht due regard shall be had to any valua-
u ton that may have been made under the authOri-
" Of the State or Territory Ut any period neares
to said first day Of April,
Sec. II. lind he a firfAer enacted, That thu
respective assistant assessors shall, Immediately
after being required rs aforesaid by the assessor
d proceed through every part OF their respecty,
Il districts, and shall require all persons owning
possessing, or having the care or management oil
x any lands, lots OF ground, buildings. or dwelling
ID houses, lying and being in the collection distric
where they tes de- and liable to n direct tax a
u aforesaid, To deliver written lists Of the same
IT which lists shall he made in such manner may
he directed by the assessor, and MS far aspracti
e cable, confonnnbly to those which may be re-
III qured for the same purpose under the authorit,
of the respective States,
+ Sec. 10. And be aiUcihr enacted That if am
u person owning. possessing, or having the car
or management Of property liable to u direct tai
Il as Aforesaid, shall moi BIZ lrpared to exhibit
written list when required, ~ aforesaid, and shall
consent to disclose the particulars of any aud al
ID the lands aud lots Of ground, with their improve
ID ments buildings and dwelling HOUSES, taxable al
aforesaid then, and in that case, il shall be TIT
u duty of the officer to make such list which, being
= distinctly read and consented to- shall be received
us the list Of such person
d Sec. IL. Ind be IT, tarfh0 enacted, That If ans
H...nl ..tt.
SCISSOR or assistant assessor appointed in pursu
d ance Of this act, and requiring list or lists,
aforesaid, my tnlse OF tnudulent list, with int
to defeat or evade the valuation or enumeration
d hereby intended to be made such person sC
N offending, and being thereof convicted beforl
any court having competent jurisdiction, shal
d be fined in sum not exceeding five hundred
ID dollars. Mt the discretion of the court and shall
pay all costs and charges OF prosecution ant
10 the valuation und enumeration required by thi
act shall, in all such cases. he made aforesaid
upon lists, according to the form above describe,
I'd to be- made out by the assessors and assistan
i- assessors, respccIiyely which lists the sail
assessors are hereby authorized and required Il
I'd mike according to the best information they cal
re Obtain, and Tor the purpoo Of making whic
they are hereby authorized TO enter into an
I'd upon all and singular the premises, respectively
r. and from the valuation and enumeration 80 mad
there shall be appeal
I'd Sec. II. and be HJnrther enacted That in cas-
'e any person shall be abscht from his place Of res
dence at time assessor shall call 10 receive III
list of such person, it shall be the duty of sue
nd assessor or assistant assessor to leave at III
house or place of residence Of such person, wit
adj some person OF suitable age and discretion,
y written mote or memorandum requiring him t
present to such assessor the list or lists require
nd by this act within Ten days from the date of sue
ri note or memorandum
Sec. Is, And be il FURTHER enacted, That il an
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