Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-31

herein prescribed and allowed to assessors assistant as
fin f au collectors OF the United States, deduc
hG 20 such state, territory the District of co
Dstpist oC aa Corrected by said state, territory and
however, Ihat the deduction shall only he made TO nm,
actually paid into the treasury Of be Itad hsyg Deen
or before the last day of June in the year to which such
relates, and deduction Of ten pet centum to
or parts othe shall have been actually
Pad me tne treasury Of the United States before
ment relates such year being regarded commencing
whenever notice of the intention to make such payment
by the state or territory and the District of Columbia
in accordance with the foregoing provisions no asses
sors assistant assessors collectors in any state ter
unless said state territory district shall be in eault
And proydediurther That the amount direct tax APP
portioned to state, territory the District Co.
umba shall be liable to be paid and satisfied, in whole
in part bv the release of such state territory dis
triG duly executed, to the United States, any lqui
dated and determined claim of such state territory,
district of equal amount against the United States
Provided That in of release such state, terri
tory or district shall be allowed the same abatement Of
payment Of the sam in money.
Sec. 81. And be it further enacted That il shall be
the duty of the collectors afore said in their respective
districts and they are hereby authorized to collect the
duties imposed by this act and to prosecute for the
sums which may be forfeited by yrtue of this act and
all fines, penalties and fortetuIes which shall be in
CURED by force of this act shall and may be 5ued for
and recovered in the name OF the United States or of
the collector within whose district any such fine penal
forfeiture snail have been incurred by bill, plant,
or information; one moetv thereof to the OF the
United states, and the other moety thereof to the use
of such collector.
SEC. 55 And he it further enacted That the amount
of all debts due TO the United states by collector,
under this act whether secured by bond otherwise,
shall and hereby declared to be lien upon the la lds
and real estate of such collector. and of his suretes,
he shall have given bond, from the time when suit sha
be instituted for recovering the same; and FIR want of
goods and ehatels and other rsonal effects of such
collector or his surctes TO satisfy judgment which
shall or NAV he recovered against them, respectively,
such lands and real estate may be sold at public auction,
after being advertised for at least three weeks in not less
than three public papers within the collection district,
al no n hprp
be- at least six weeks prior to the time o. sale and for
all lands real estate sold in pursua of tine auhori
y aforesaid the eonveyances Of the marhas or their
deputies, executed IN due form OF law shall give valid
title against all persons claiming under such collector or
his suretes, respectively
SEC 81 AND be 1t further enacted, That for supeIn'
tending the collection Of the direct and internal du
tics orncome tax laid by this act, officer is hereby
authorized inc treasury department tobe called
missioner ofTaXes, who shall be charged under the di
recton of the secretary with preparing all the FERNS
necessary for the essment and collection of the tax
and duties aforesaid with preparing signng anddisrib
utng all such licenses required and with the general
superntenehee u al the oGerS employed IN assessing
and collecting said tax and duties said commissioner
shall be appointed by the president upon the nomination
VI the secretary 81 the treasury ana he shall receive AN
annual salary Of three thousand dollars The secretary
OF the treasury may assign the necessary clerks to the
unGS Oh Salu commissioners whose aggregate salaries
shall not exceed six thousand dollars per annum, and
the amount required to pay the salaries of said commits
sioner and clerks is hereby appropriated.
SEC. 81 And be it further enacted, That i'm case Of
the sickness temporary disability of a collector dis
charge such Of his duties as cannot under existing laws
he discharged by deputy they may be deyOved by him
datey communicated to the secretary of the treasury.
and shall not be dis proved by hm And provided
the United States shall not be thereby affected i'm
paired
SEC IS And be it further enacted That in case col
lectoT shall die, resi- n or be removed the deputy of
such collector longest in service at the time Immediately
NM may and shall, until successor shall be appointed,
discharge all the duties OF said collector, and whose
conduct Ill of the death Of the collector, his estate
shall he responsible TO the United states.
Approved, August 1861