The national Republican., 1861-08-08

or OtneT ptrsOHdl eueCts OF suCn COieCtOr VI
sureties, sufficient to satisfy any warrant OF
distress, issued pursuant to the preceding SEQ.
ton of this act, the land sand real estate of such
collector and his sureties, or 40 much thereof
as may bt necessary for satisfying the said war.
rant, after being advertised for at least three
weeks in not less than three public places in
| the collection district, and in one newspaper
printed in the county or district, il any there
| be, prior to the proposed time Of sale, may and
shall be sold by the marshal or his deputy |;
| and for all lands and real estate sold in pursu
ance ofthe authority aforesaid, the conveysnces
of the marshals or their deputies. executed in
due form Of law, shall give valid title against
all persons claiming under delinquent collec.
tors or their suretes aforesaid. Aud al moneys
that may remain Of the proceeds of such sale,
after satisfying the said warrant of Distress and
paying the reasonable costs and charges Of sale,
shall be returned to the proprietor Of the lands
or real estate sold as aforesaid.
Sec. 43. And be ii further enacted, That each
and every collector, or his deputy, who shall
exercise or be guilty Of any exlortion or oppres-
| sion, under color OF this act, or shall demand
| other or greater sums than shall be authorized
by this t, shall be able to pay q sum not ex-
| ceedng two thousand dollars, to be recovered
by aud for the use Of the party injured, with
costs of suit in any court having compete mt ju-
risdiction and each and every collector, or his
deputies shall give receipts for all sums by them
collected and retained 10 pursuance Of this act
Sec. a.. And be 1t Ju her enacted, That sepa-
rate accounts sh ii be kept ut the Treasury of
all m neys received from the direct tax, and
from the internal duties, or income tax, In each
Of the respective Stats Territories, and District
of Columbia, and collection districts and that
separate accounts shall be kept OF the amount Of
each species of duty that shall accrue, with the
moneys paid to the collectors, assessors, and as
sistant assessors, and to the other officers EN-
plo, ed in each OF the respective States, T. rrito-
ries, aud collection districts, which accounts 1t
shall be the duty Of the Secretary Of tn Treasu-
| ry, annually, 10 the month of December, to lay
before Congress.
Sec. As. And be Il flrthr enacted, That the
assessors, respectively, shall, yearly and in every
year, after the expiration Of one year from the
second Tuesday Of February next, inquire and
ascer ain, In the manner by the fourteenth sec.
ton OF this act provided, what transfers and
changes Of property in lands, lots Of ground,
buildings, and dwelling houses have been made
and effected In their respective districts, subse-
quent to the next preceding valuation, assess
ment, and apportionment Of the direct tax by
this act laid and within twenty days thereafter
they shall make ont three lists OF such transfers
aud changes, and transmit one list to the Secre-
tary OF the Treasury, ano her list 10 the Commits
soner Of Taxes, and the third shall be delivered
to the collector Of the collection district. And
1t shall yearly, and every year, after the said
year one thousand eight hundred and sixty-two,
be the duty of the Secretary of the Treasury to
notify the collectors Of the several collection dis
tricts the day on which it shall be the duty OF
the said collectors to commence laying and col
lecting the annual direct tax by this act laid and
imposed, according to the assessment of the tax
| sts to them delivered by the said assessors, as
aforesaid subject only to such alterations therein
as shall be just and proper, in the opinion of the
Secretary Of the Treasury, to conform to the
transfers and changes aforesaid, ascertsined by
the assessors aforesaid and the said collectors
shall, annually, In all respects, proceed In and
conclude the collection OF the said direct tax in
the same manner aud within the time hereinbe-
fore provided and prescribed.
Sec. A6. And be It further enacted, That in case
any State, Territory, or the District of Columbia,
after notice given Of its intention to assume and
pay, or to levy, collect, and pay said direct tax
herein provided for and apportioned to said
State, Territory, or Distric, shall, in any year
after the taking effect of this act fail to pay the
amount Of said direct tax or any part thereof, as
provided in this act, in such cases 1t shall be
| lawful for the Secretary of the Treasury of the
United States to appoint United States assessors,
assistant assessors, and collectors as in this act
provided, whose duty it shall be to proceed
forthwith, under such regulations as the said
Secretary of the Treasury shall prescribe, to col
lect all or any part OF said direct tax the same
as though said State, Territory, or District had
not given notice, nor assumed to levy, collect,
and pay said taxes, or any part thereof.
| Sec. Al. And be ii JurthT enactea, That any
| person who shall be convicted OF wiluy taking
q false oath or affirmation in any Of the cases in
which an oath or affirm ition is required to be
taken by tn 8 act, shall be liable to the pains
and penalties to which persons are liable for
wilful and corrupt perjury, and shall, mo cover,
forfeit the sum Of five huudred dollars.
Sec. AZ. And be it further enacted, That there
| shall be allowed to the collectors appointed un-
DIR this act, in full, compensation for their SER
vices and that OF their deputies in carrying this
| act into eff CT Il commi ssion OF four per centum
| upon the first hundred thousand dollars one per
centum upon the second one hundred thousand
| dollars, and oue-h If of one per c-ntum upon all
sums ~ owe two hundred thousand dollars such
commissions to be computed upon the amounts
by them respectively paid over aud accounted
| for under the instructions OF the Treasury De-
partmeut: Provided, That in no case shall such
commissions exceed he SUN of four thousand
dollars tor princ pal officer and two thousand dol
lars for assistant. And there shall be further
allowed to each collector their necessary and
reasonable charges Tor stationery and blank
books used in the performance Of their official
duties, which, after being duly ex mnel and
certified by the Commissioner Of Taxes, shall be
paid out of the treasury.
SEC. 40. And be it further enacted, That from
ard after the fist day of January ne t, there
shall be levied, collected, and paid, upon the
annual income of every person residing in the
| United States, whether such income is derived
from any ki of property, or from any profess
sion, trade mployment, or vocation carried on In
the Unilei States or else where, or from any other
source what yer, if such annual income exceeds
the sum of eight hundred dollars, tax of three
per centum on the amount OF such excess of such
income above eight hundred dollars: Provided,
That upon such portion of eaid income as shall
be derived from interest upon Treasury notes or
| 4, riti al tho III IL