Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-27

herein prescribed and allowed assessors assistant
ton OF fifteen per cen the quota direct ap
poroned to such state, territory the District Of Co
District Of Columbia through its said officers: Provided,
however, That the deduction shall only be made APP
ply TO such part parts of the shall been
actually paid into the treasury Of the United aes
before the last day Of June in the which such
paymentrelaes and deduction Of ten pei centum to
such part parts ofthe same shall have been actually
paid into the treasury of the United States before
the last day of September in he year to which such
ment relates, such year being regarded commencing
whenever notice of the intention to make such payment
by the state territory, and the District of Columbia
shall been given to the secretary of the treasury
in accordance with the foregoing provisions
assistant ssrssos or collectors in any state ter
rtory district, giving notice. shall be appointed,
unless said state territory or district shall be in eiault
And provided further That the amount direct tax ap-
portoned any state territory the District of Co
lumba shall be liable to be paid and satisfied IN whole
or in part the release such state errtor dis
trirt duly executed to the United States, of c4y liqui
dated determined claim of such state territory or
Provided That in of release such state terri
tory district shall be allowed the abatement Of
the amount OF such tax would be allowed i'll case OF
payment of the sam in money.
SEC, ST. And be II further enacted, That il shall be
the duty of the collectors aforesaid i'll their respective
districts and they are hereby authorized TO collect The
duties imposed by this act and to prosecute for the re-
OF the same, ana for the recovery OF any sum OF
which may be forfeited by rtue of this act; and
all fines penalties, and tOrietures which shall be in
Cured by force OF TINS act shoi ana may De saeu or
and recovered in the name OF the United States or Of
ty or forfeiture shall have been incurred, by BILL plant
information; moiety thereof to the use Oh the
SEC S. And be it further enacted That the amount
of all debts due the United states by any collector
under this act, whether secured by bond or otherwise
shall and hereby declared to be lien upon the la lds
and real Of such collector and of his suretes if
he shall have given bond from the time when suit sha
be Instituted for recovering the same and fr want of
goods and ehattes and other rsonal effects of such
collector or his suretes to satisfy judgment which
shall be recovered against them, respectively,
such lands and real estate be sold at public auction
being advertised for at least three weeks in not less
than three public papers within the collection district
and in newspaper printed in the county if any there
be- least six weeks prior TO the time o. SALE and for
all lands real estate sold in pursua of tine author
deputies executed In due form of law, shall give valid
title against all persons claiming under such collector or
his suretics respectively
SEC S. And be it further enacted, That for supern.
tending the collection Of the direct ard internal du
authorized in the treasury department. be called Conc
missioner Taxes who shall be charged, urder the d
necessary the and collection of the
and duties aforesaid with preparing, signing and disrib
ung all such licenses required and with the general
superintendent all the officers employed in assessing
AMI cole ctne said tax and duties said commissioner
shall be appointed by the president upon the nomination
of the secretary OF the treasury ana he shall receive
annual salary of three thousand dollars The secretary
of the treasury assign the necessary clerks to the
Office of said commissioner, whose aggregate salaries
shall not exceed six thousand dollars per 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 in OF
the sickness temporary disability of collector TO dis
charge such of bis duties cannot under existing laws
be discharged by deputy they be devoved by him
diaey communicated to the of the treasury,
and shall not be Dis proved by him; And provided
That the responsibility of the collector his suetcs to
the United States shall not be thereby affected or i'm
paired.
And be it further enacted That in case col
lecoT shall die, resi- n or be removed, the deputy Of
such collector longest in service at the time Immediately
him. may and snail until successor sal be appointed,
discharge all the duties Of said collector and whose
conduct of the death of the collector, his estate
shall he responsible to the United States
Approved, August 3, 1861.