The Cadiz Democratic sentinel. [volume] (Cadiz, Ohio) 1854-1864, 1861-08-14

| In the House oi Representatives oh the 23d
Mr.. Stephens, from the Committee of Ways
and Means, reported "a Bill to p ovde addition
al revenues for defrpying the expenses Of gov
ernment and maintaing the public credit BY the
assessment and collection OF direct tax and
internal duties." The bill is very lenthy, con.
'aiuing so sections, making "a pages. Below
will be found Synopsis Of its provisions:
SEC. Apportions direct tax of 100000
among the several States, including those which
have seceied. Oho's share is placed at two
million three hundred and fifty thounand sis
hundred and thirty four dollars.
2Authorizes the President to divide the Uni
ted States into collection districts, and appoint
an assessor and collector for each.
| 3 Requires collectors to give bonds
| 4 Authorizes assessors to appoint assistants,
and requires assessors and assistants assessrts
| to he sworn.
Secretary of Treasury shall make regula.
tions to carry out. and instruct assessors. who,
on October l, 1861, shall ascertain and value
property subject to direct tax.
| All property TO be valued ut It's worth in
money on October /, 1861.
| "The respective assistant assessors shailI
proceed through every part of their respective
districts, and shall require all persons owning,
possessing or having care or management OF
any lands, lots of ground, or dwelling houses,
lying and beng in the collection district where
they reside, and liable to a direct tax as afore.
said, to deliver written lists OF the same.
| 8 Persons not prepared to deliver lists, and
| will disclose their property, officer shall make
out list and, if assened to. it shall be received
| 8 Penalty Tor false and fraudulent lists. in
which cases assessors make out lists in mode
pointed out.
10 Provides for absence OF owner ftota place
of residence.
Ii Steps to bs taken in case of refusal 70
comply with notice to furnish list.
! IL What shall be done when owner does moi
reside indlstret.
I3 Owners out Of district may make iists
and deliver to assessor where they reside, who
shall transmit them to assessor of proper dis.
trct.
IA Assistant assessors shall arrange lists and
make out separate lists Of resident and non res.
ident owners, and deliver to assessor within six.
| ty days, upon penalty.
i 15 When valuations are completed, assesso,
shal! give public notice that appeals will be- re
ceived twenty five days, during which lists may
be examined
i l6 Where county or State district contain.
moro than one collection district, how assessor,
shall equaliSe among them.
i II When time Of appeal expires, the assessors
of each State shall meet and constitute board
10 Such board may appoint clerk or clerks
1 who shall be sworn, and shall receive aud re-
cord all lists, returns and documents
| 10 Clerk shall record proceedings and certif,
extrsc,s to Secretary Of Treasury.
90 Board shall make out equalization and sp.
pcrtonment OF tax on the State, which shall b
| final. 4
1 al Powers of the board. gJ'a
| 20 Board shall make just appottiohment Or
4 counties, and within twenty days shall send
Secrs ,srysoi Treasury certificate Of such appor.
tionment, and within thirty, five days furnish
4 collector OF each district certified cory OF tas
lists Tor their respective districts, under penalty
such valuation to be permanently in operation
until changed BY law.
i 23 Compensation TO assessors and sssistsnts
"a Collectors shall give thfss receipts ior Il,
\ lists. rs pointed out.
IS And shall give bond fcr amount Of such
list 4.
26 Tax shall be lien on property for twc
years.
/ ~ Collectors may appoint deputies and their
powers to collect direct tax.
20 collector shall advertise within ten DAYS
that tax is payable and whore he will attend tc
receive II. II Taxpayers do not attend, shall