The weekly pioneer and Democrat. [volume] (Saint Paul, Minn. Territory) 1855-1865, 1861-08-02

In order to collect this it is further pro
vlded that the President shall divide the
States and Territories into convenient dis
tricts, and shall nominate by and with the
advice Of the Senate an assessor and cOliec-
tor for each such district. If the appoints
ments or any of them are not made during
the present session OF Congress, the Plesl
dent may make them during the recess, the
commissions so issued TO expire at tue eDd
OF the next session.
The collectors are to execute bond for
such amount as the Secretary OF the Treas
ury shall direct, with sureties to be approx
ed as sufficient by the Solicitor of the Treas
surer. The principal assessor of each dis
trlct is to appoint assistants, and all are to
be governed by regulations to be prescribed
by the Secretary of the Treasury in carry
ing out the provisions OF Tie bill.
The tax is to be laid upon all lands and
lots OF ground, with their improvements,
dwelling houses, chattes and slaves. The
bill provides that any person who shall give
a fraudulent list OF property under his
charge, or owned by him, shall be fined in
a sum not exceeding five hundred dollars,
and pay all costs and charges of prosecu-
ton. From the valuation of the Board of
Assessors there is to be no appeal, but they
are in any case when it is demanded to give
a careful hearing to the parties claiming
reduction OF valuation.
The bill is, IN most respects, similar to
the one passed in 1913, but more terseiy
expressed, and more carefully drawn. By
the oili of 1913, the several States were d.
vided into collection districts by the proviS-
ions OF the bill itself, but in this case this
work is lett to the discretion OF the Pres-
dent. The utmost care is exercised in
! guarding the public interest. The State
Collector lsreQuired to give bonds in the
full amount OF the taxes to be collected by
him, and each Assistant Collector is obliged
to give bonds for the full amount represent
ed III his several lists, giving three receipts,
one to be deposited with the Secretary of
the Treasury, another to be filed with the
First Controller, and the third with the
principal Collector. The several Collectors
are lurtber required, at the expiration of
every month, to transmit to the Secretary
OF the Treasury statement of the cOllec-
tions made by them respectively within the
month. and to pay over quarterly, or soon
er, if required by the Secretary OF the
Treasury, the money by them respectively
collected.
1t is proposed to tax all stills, boilers,
and other spirltuous utensils employed in
the distiilaton OF spirituous liquors fifteen
cents on each gallon of capacity. and to lay
tax OF FIVE cents per gallon on all ferment-
ed ard matted liquors, and of ten cents per
gallon on all sprltuous liquors. In order
to furnish the proper data for assessing
such tax, distillers will be obliged keep
current record of the amount distilled
from day to day.
1t is further proposed to lay tax upon
carriages, the amount of tax to be proper
toned to the value of the carriage. From
this all vehicles used exclusively for the
transportation of merchandise are to be ex-
exempted. On all Others not exceeding in
value $40, it is proposed to lay tax of
81 exceeding $50 in value, but not over
$lOO, tax of "a above 5000, but not