The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-08-16

the sum which remains due, by distress anu {
sale Of the goods and chattels, or any per- {
sonal effects, of the surety or sureties of the
delinquent collector. And the amount of
the sums due from any collector, IS afore-
said, shall, and the same are hereby declar-
ed to be a lien upon the lands and real es- 1
tate of such collector and his sureties, until /
the same shall be discharged according to
law And for want of goods and chattels, Il
or other personal effects of such collector or
his sureties, sufficient TO satisfy any warrant
of distress issued pursuant to the preceding
section of this act, the land and real estate
of such collector and his sureties, or so much
thereof as may be necessary for satisfying
the said warrant after being advertised LOT
at least three weeks in not less than three
public places in the collection district, ana
in one newspaper printed in the county or
district if any there be, prior to the pro-
posed time of sale, may and shall be sold
by the marshal or his deputy; and for all |
lands and real estate sold in pursuance OF
the authority aforesaid, the coEveyances OF
the marshals or their deputies, executed IN |
due form of law, shall give 8 valid title
against all persons claiming under delin- |
duent collectors or their sureties aforesaid. |
And all 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 1t further enacted, That
each and every collector, or his deputy,
who shall exercise or be guilty of any ex-
tortion or oppression, under color this act,
or shall demand other or greater sums than
shall be authorized by this act, shall be LA
able to pay a sum not exceeding two thou
ID 5OII to ho w
use of the party injured, with costs of suit,
in any court having competent jurisdictions
and each and every collector, or his depu-
ties, shall give receipts for all sums by them
collected and retained in pursuance of this
act. r.-. 49,.
Sec. Al. And be 1t further enacted, That
separate accounts shall be kept at the Treas
, ury of all moneys received from the direct
tax, and from the internal duties, or income
tax, in each of the respective States, Terri
: tories and District of Columbia, and collec-
ton districts; and that separate accounts
, shall be kept of the amount of each species
e of duty that shall accrue, with the moneys
: paid to the collectors, assessors and assist
a ant assessors, and to the other officers en-
: ployed in each of the respective States, Ter
/ ritories and collection districts, which &C
: counts it shall be the duty of the Secretary
e of the Treasury, annually, in che month o
d December, TO lay before Congress.
0 Sec AS And be IL further enacted, Tba
Il the assessors, respectively, shall, yearly ant
e in every year, after the expiration of on
I. year from the second Tuesday Of Februar.
: next, inquire and ascertain, in the name
h bv the fourteenth section of this ect pro
At vided, what transfers and changes of prop
n erty in lands, lots of ground, buildings, ant
o dwelling houses have been made and effect
l., ed in their respective districts, subsequen
-e to the next preceding valuation, assessment
is and appointment of the direct tax by thi
Is act laid and within twenty days thereafte
J. they shall make out three lists of sue
,e transfers and changes, and transmit one lis
,e to the Secretary of the Treasury, anothe
J. list to the Commissioner of Taxes, and til
e. third shall be delivered to the collector G
i the collection district. And it shall yearly
e. and every year, after the said year on
- sI.4.-1an1aA nirht hnndred and siXtY-tHo. b
Ie to notify the collectors of the several col
ID lection districts the day on which il shal
be the duty of the said collectors TO com
Mt mence laying and collecting the annual di
a rect tax by this act laid and imposed, &C
E cording to the assessment of the tax lists [
n them delivered by the said assessors, a
it aforesaid, subject only to such alteration
1t therein as shall be just and proper, in tn
= opinion of the Secretary of the Treasury Il
er conform to the transfers and changes afore
: said, ascertaIned by the assessors aforesaid
n and the said collectors shall, annually, il
L; all respects, proceed In and conclude tn
+ collection of the said direct tax in the sam
Y manner and within the time hereinbefor
l. provided and prescribed.
?. Sec 49, ARd be ID further enacted, Tha
e in case any State, Territory, or the Distric
IS of Columbia, after notice given of its inten
flor, RI arcurOa and ra Op to law cOIIacf N,
a pay said direct tax herein provided for, anC
1f apportioned to said State, Territory, or Dis
: trict shall, in any year after the taking eff
e feet OF this act fail to pay the amount o
Il said direct tax or any part thereof, as pro
l. vided in this act, in such cases it shall b.
: lawful for the Secretary of the Treasury o
h the United States to appoint United State
st assessors, assistant assessors, and collectors
;, as in this act provided, whose duty it shall
be to proceed forthwith, under such regula
1t tions as the said Secretary of the Treasury
e shall prescribe, to collect all OF any part 0
I, said direct tax the same as though sale
o State, Territory or District had not giver
:, notice nor assumed to levy, collect, and PAL
/; said taxes, or any part thereof.
t Sec. At. lind Be it further enacted Tha
i any person who shall be convicted of viii
: fully taking a false oath or affirmation ir
; any of the cases in which oath or affirm.
5 alton is required to be taken by this act
/, shall be liable to the pains and penalties tc
which persons are liable for wilful and cor
: rupt perjury, and shall, moreover, forfeit
o the sum of FIVE hundred dollars.
! Sec. 48. And be it further enacted, That
{ there shall be allowed to the collectors aJ-
noiptaI ~, upon The first hun
= '. ., thousand dollars, one per centum unon
lhe second one hundred thousand dollars
-Il.l one nan OF one per centum upon ali
sums above two hundred thousand doIIars
such commissions to be comnnted me-,
the amounts by them respectively maid o. e.
ana accounted for under the instructions of
the treasury Department: Proviaed Tbot
| IN no case shall such commissions exceed
| t9e sum OF four thousand dollars for min
clPal oflcer and two thousand dollars for an
assistant And there shall be further al
lowed to each collector their rnnl,oala-- az