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

thar danntna H., 4 ~, ca, 81
valid tiiic ainst M ~ uu ni W iam sha gVe
collectors ar thnir s,rcfins afnrasaS NJ IiGiquot
that may remain Of the nrocecds of sncb sae ~,
isfsuu the said warrant of distress and nnv" tn 80
snEah1e costs an1 chargos oT sai h pay 9 ue 5ea
The proprietor Of the lands or real estate sold ne aire
said' - Wv ~ " W ~ u 10 "'oie-
Sec a. And he IL further enacted tbot each and ear
collector or His dennv ,o All trcisa my
ofany extortion or o1nression cior III
or shall demand etner or oreater tbnn shall M 49,
thorzed by this act shall he liable to nav sim not cS
eaed 10 ~, A. - a. M " pug d sun my IN
me @ f @ 10 PC recovered 1y ana or
court having competenf and each and every
collector or his IDENTITIES shall oivp recaints or M ,
by them collected and retained in pursuance this act
sec ia And heit firtber ennr I'd tbnt ssmnrn ~
counts shall be kept at the TREASURY of all MONEYS re-
cpived from the direct Inv an fron; tIa intornni
or income fax in eaeh of he resnertive STATES
ries and District Of Coumhla and collection strnts
and that separate shall be kent of the amount of
each species duty that shall accrue with The
ard TO the other Officers empoyed in each Of The
i've states territories and collie zion distrcts which e
~, annually IN the month of December, to lay before
see As And he IL further euoctcd that t,o os,os,n
respectively shall YEARLY and in eyer yea, oftr IL
rnarv nrxt innnire and e JUH musuay G sD
fourteenth section Of his ct nryied VIA ~ uy me
and changes of property in lands lois Of r"nnd hnii
ngs and dwelling have ben V, Made e g'R
their respective districts sbscGnent m The MN
cedng valuation assessment anil Of pb
direct tax by this act laid and With twenty dav " here
changes aud transmit one list 10 the secrefar Of tho
treasury another list to tbc s M oi Ig
lection iisirict And IL sIIi oi VI e 20
the said Year one tbonsa 1 a Every year after
ia
collectors of tbe several Collection y. otiA 'u
which it. shan be the duty Of the said collectors
nrt iaii a6 n,noseI ocl;,t ~ ~ "a w tls
aH I TO mem deyerGd BY the said assessors as aore
i"st and proper i'm the nni,or III ns snH!i pc
r,r Pi III tHe 1iluloI o. te secretary OF The
said asceraed by the assessors aoressid and bS said
collectors shall, annually in all respects proceed in and
the collection Of Inc said directtax in The same
manner and within the time hereinbefore provided and
prescribed. ~
SEC, 46. And be it further enacted That in case any
state, territory the District of Columbia after notice
given Of its Intention 10 assume and nav or to lew col
ec and said drecttax herein provided ana amor
toned to said territory district shall in any Year
after the taking effect this act fail to nav the amont
OF said direct tax part thereof as provided in this
act such it shall be la WuI for thc secretary Of
States assessors assistant assessors and c1iIg in
this act provided, whose duty it shall be TO proceed
Of the treasury shall prescribe TO collect ali or
tory or district had not even notice nor asneG t
levy collect and pay said taxes or any mart herenf
who snail be convicted of iIy faises E So
affirmation any of the cases m which an oath or af
rnation required be taken by this act shall be
liable to the pains and penalties to which persons are
over forfeit the sum of 1--WE hundred dollars
SEC as And be il further nncted Tin fbare shall bo
compensation for their services and tha heiT
in carrying this act into effect commission Of four n.r
renn mon Tho irst brntlro thonsn,'d Sii,rs -
cenm upon the second one hundred thousand d"ilars
and one-haf of one nor cemn mon li suns aH,o ~
Hundred thousand dollars sunh p3 b c 1.-TWO
nntcd uoon the nmonnts H., them nad n
S"naTment rrovidef mat in no casn hail liz asusoy
missions exceed the sum of our tbonsad doars or
nrinrinSl 00icor .Ti 20. i,o,'sn,5 - W
KIT And there shall be furor aIid oa ' asist
a. nj ~ i ne !" e,tCi tulltCt
and R, 6o nsed t Garges lor
d d pT hi 3oH1 tt 9e 6i OIL tncli 9eial
inc commissioner OIL taxes snail be PAID ont OF the treas
| ur}'
| SEC 49, And be it further enacted That from and
after the first day of January there shall levied
collected and paid upon the annual income of every
person residing in the United States whether such III
come is derived from any bind property or from any
procession trade, employment vocation carried on in
the United States elsewhere or from any other source
whatever, if such annual income exceeds the sum OF
eight hundred dollars, tax OF three per cenum the
amount of such of such income eight hun
dred dollars Hrovded That upon such portion of said
income shall be derived from interest upon treasury
notes other securities of the United States shall
| per centum Upon the income, rents, dividends ac
eruing upon any property securities stocks owned in
siding abroad there shall be levied, collected and paid
income derived on treasury notes and other
securities government the United states which
provided shall be assessed upon annual income the
persons hereinafter named for the year next preceding
the time for assessing said tax 10 wit the next
ceding trstof January eighteen hundred and sixty
two; said taxes, when assessed and made pub
lie. shall lien the property other sources
of said income amount of the same with the ii.
teres other expenses of collection until paid Pro-
vded, That in estimating said income, all national
the income is derived shall be first deducted
SEC So And be il further enacted That IL shall he
the duty of the President of the United States and he
is hereby authorized bv and with the advice and
sent Of the senate to appoint one principal assessor and
one principal collector in each of he states and terrific
res Of the United States and in the District Of Column
ha and collect the duties income
officers to appoint many assistants the public SER
may require to be approved Iy the f ,o
treasury The SAID assessed and collected
under suchreguatons the secretary the treasury
may prescribe The said collectors, herein author
lied to be appointed, shall give bonds to the salts
faction Of the secret airy of the treasury in such
he may prescribe for the faithful performance of their
respective duties Ard the secretary the treasury
shall prescribe smch reasonable compensation for the
tax as may appear to him Just proper; not however
TO exceed in any the of two thousand i've hun
udGu uolats PEI annn or me principal officers herein
referred To- ana twelve hundred dollars per for
assistant The assistant collectors herein provided
sha give bonds to the satisfaction of the principal col
rector loI the iihIu performance OF their duties The
secretary OF the treasury is further authorized to select
and appoint one Oh more depositaries in each
te deposit ana sale Keeping OF the moneys arising
the taxes herein Imposed when collected and the recent
OF the proper officer OF such depository the collector
for the moneys deposited him shall he the nroncr
voucher for such collector the settlement OF his ac-
count at the treasury department he is further
authorized and empowered to make such officer or de
Posary INC usbursng agent OF the treasury the pay
ment OF all interest due to the citizens such state
upon the treasury notes or other government securities
ISSUED ny authority Of law And he shall also prescribe
the forms of returns to be made department by
all assessors and collectors appointed The author
ol nls et ne sha also prescribe the form of oath
70 ne iakeI by the several officers author
lzed or directed to be appointed and commissioned by
the president under this act before competent mags-
uatS uug authorized 10 administer oaths, and the form
Of the return to be made thereon The treasury depar
ment. =,
SEC OIL And be 1t further enacted That the tax here.
in imposed by the forty uint this act shall be
Que and payahe on before The thiTeth day June
IN the eighteen hundred and All SIMS
due and unpaid at that day shall interest thereaf
ter at the rate OF SIX per cenum per annum; any
person OF persons Sall neglect or refuse to after
lotce said TAX assessed against him. her, them for
the space of than thirty DAYS after same is due
ana payable, 1t shall be lawful for any collector
slstant collector charged with the duty collecting
lax and they hereby authorized, to levy the same on
The visible property Of any such person, so much
interest que thereon, and the expenses incident such
levy and sale first giving thirty days public notice