Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-23


theirdeputies executed IN due form OF law snail give
valid title aains all persons almqg under GeiqHent
that may remain of the proceeds Of such sale after sat
syng the said warrant OF distress, and paying the Ir
sonahle and charges of sale shall be returned TO
the proprietor of the lands or real estate sold as ore
Sec 49, And belt further enacted that each and every
collector or his deputy, who shall exercise or be guilty
ufany eXtOtOn or OPPRESSION under color of this act
shall demand otner or greater su MS than shall be "a
thorzed by this act shall be liable to pay sum not eN-
eeedng thousand dollars to be recovered by and for
the use of the party injured with costs of SUIT; IN any
court having competent Jurisdictions and each and every
collector or ms deputies shall give receipts of AZ sums
by them collected and retained in pursuance of this act
See. a And be II further enacted that separate ac'
counts shall be kept at the treasury of all moneys re-
ccyed from the direct tax, and from the Internal duties
RES and District ofConmba and collection districts;
and that separate accounts shall be kept OF the amount of
each species ofdutv that Shall accrue, with the moneys
paid 10 the collectors assessors and assistant assessors
to the other officers employed in each the respect
i've stars, territories and collection districts, which
counts shall be the duty of the secretary Of the treasu
ry annually in the month of December to lay before
congress.
respecVeF snail yearly and III every yeal after the
expiration of one year nom the second Tuesday Of Feb
ruary next inquire and asccrain in the ma ner by the
fourteenth section OF this act provided, what transfers
and charges Of property in lands lots of ground build
their respective districts subsequent to the next pre-
eedng valuation assessment and superintendent Of the
after they shall make OUT lee lists Of such transfers and
changes, aud transmit one list TO the secretary of the
treasury another list TO the commissioner taxes and
the third shall be delivered to the collector Of the col
the said thousand eight hundred and sxty-two
be the duty Of the secretary the treasury notify the
collectors OF the collection districts day on
which it shall be the duty of the said collectors com
mcnce laying and collecting the annual direct by this
act iad ana imposed according to the assessment Of the
tax lists to them delivered by the said assessor
said subject only to such acrat therein shall be
2st and proper in the opinion OF the secretary OF the
treasur to conform to the transfers and chances aore
said asccrtAned by the aforesaid and the said
collectors shall annually in all respects proceed in and
conclude the collection OF the said direct in the
manner and within the time herenbetore provided and
| SEC 49, And be it further enacted That in case any
state, TERRITORY. the District Columbia notice
given of its intention to and pay, levy, col
eci and pay said herein provided appor
toned to said state territory ordistct, shall in any
after the taking effect OF this act fail to the amount
OF said direct tax or any part thereof provided in this
act in such cases shall he lawful for the secretary OF
states assessors assistant assessors ana cole ctors as IN
this act provided, whose duty 1t shall be to proceed
of the treasury shall prescribe collect all any part
of said direct tax the same though said state, terri
tory district had not given notice, assumed
levy collect ana pay said taxes, or any part thereof
who shall be convicted OF wy taking false oath or
affirmation in any of the IN which oath af
frmation is required to be taken by this act shall be
liable 70 the pains and penalties to which
liable for wilu and corrupt perjury and shall,
| forfeit the sum Of five hundred dollars.
SEC IS. And be it further enacted That there shall be
allowed 10 tne Soiiecors appointed under tns act III lu
compensation LOT Ielr services ara that OF their depaiies
in carrying this act into effect commission of four per
ccntur upon The first hundred thousand dollars per
centah upon te seconu one hunureu Thousand dollars
and oneat or one per centum upon all sums two
pued the amounts by them respectively paid
ard accounted fer under the instructions OF the treasury
department: Provided, That in case shall such COM
missions exceed the sum OF four thousand dollars for
ant Aud there shall be further allowed to each collect
their necessary and reasonable charges for stationery
duties which, being duly examined and certified bv
the commissioner Of taxes shall be paid out of the
! SEC. 49, Audbe it further enacted. That, from and
after the st day Of January next there shall be levied
collected and paid upon the annual income of every
person residing in the United States, whether such iii
come is derived nom any kind of property, any
procession. trade, employment or vocation carried in
The United States elsewhere from any other source
eight hundred dollars tax o. three per centam on the
amount Of such excess of such income above eight hun
dred dolas Provided That upon such portion Of said
income as shall be derived from interest upon treasury
notes or other securities the United States there shall
be levied. collected, and paid tax OsOne aud one-ha
per ccntum. Upon the income, rents, dividends
crnng upon any property securities, stocks owned
the United States by any citizen the United States
siding abroad there shall be levied collected and paid
income derived from interest treasury and other
securities OF the of the United States which
shali pay one ana ohe-ha per cehtum Ihe tax herein
provided shall he assessed upon the annual income Of the
persons hereinafter named for the year next preceding
The time for assessing said wit the year next pre-
cedng tine irstot january eighteen hundred and sixty
lie shall become lien the property other sources
of saineome for The amount Of the same with the in
terest and other expenses of collection until paid Pre-
vided That in estimating said income all national
or local taxes assessed upon the property which
| the income is derived, shall be first deducted,
SEC, So And be il further enacted That it shall be
is hereby authorized by With the advice con
sent Of the senate to appoint principal and
fes ned States and and il me Disict Of Gou
aS imposed by this act with authority each Of said
ocefs TO appoint so many assistants as the public
vice may require 10 be approved by the secretary ofthe
treasury The said taxes to be assessed and collected
may prescribe. The said collectors, herein author
lied to be appointed, shall give bonds, to the salts
faction OF the secretary OF the treasury in such sums
he may prescribe for the faithful performance of their
respecye duties lsId me secretary Of The treasury
snail prescribe such reasonable compensation for the
sessment aud collection of said internal duties income
tax as may appeSrto him just and proper not however,
to exceed in any the twothousand Eve hun
dred dollars per for the principal officers herein
an assistant The assistant collectors herein provided
shall give ponds to the satisfaction OF the principal col
lector for tile faithful performance their duties The
secretary OF the treasury is further authorized select
and appoint one OF more depoSitaries in each state for
the deposit aud safe keeping moneys arising rom
the taxes herein imposed when collected and the receipt
OF the proper officer Of such depository 10 the collector
for the moneys deposited by him shall be the proper
voucher for such collector in the settlement OF his
count at the treasury department And he is further
authorized and empowered to make such officer de-
p0sary the discussing agent of the treasury the pay
me Oh al interest due to the citizens Of such state
upon the treasury notes or other securities
the forms OF returns be made TO the department BY
an assessors and collectors appointed under The author
or ooigaton TO be taken by the several officers author
the president under this act before competent mapis
rat duly authorized to administer oaths, and the form
| ment.
SEC ST. And be it further enacted That the tax here
IN imposed by the section of this act shall be
due and payable on before the threth day of june
in the year eighteen hundred and sxty-two all sums
due and unpaid at that day shall draw theea
ter at the rate OF SIX per eenum per annum; and
]
notice said tax assessed against him. her, or them
the space of more than thirty days after the
and PAYABLE it shall be lawful for any collector
sstant collector charged with the duty collecting such
TAX ana they are hereby authorized to levy the
the visible property of any such person, or much
thereof as may be sufficient to such tax, with the
interest due thereon and the expenses iuce to
levy and sale first giving thirty days public notice Of
the time and place sale thereof and In case of the
failure o. any person persons authorized act
aSe or agents for the collection of the other
income OF any person residing abroad shall neglect
refuse to the tax assessed thereon aving had due
notice. for than thirty days the thrtieth of
June, "iehteen hundred and sixty two, the collector or
his assistant for the district where such property
Gated or rents or income payable shall be and hereby
is authorized TO levy upon the property ITSELF
sell the same, or much thereof may be necessary
pay the taA ass seu, together with the interest and
penSCs incident to such levy and sale first giving thirty
days public notice of the time and place sale And
in all of the property herein authorized the
conveyance by the officer authorized to make the sale
duly executed shalt give valid tie to the purchaser
whether the property sold be real personal And the
thorty of This act may they find property to salts
~ the taxes assessed upon bV authority
me iortY-lnth section Of this act and which such per-
sun ueelecis 70 pay as erenbelOre provided, shall have
power audit shall be their duty examine under oath
the person assessed under this aet any other person.
ana may sen AZ pubic auction after DAYS notice.
any stock, bonds, chooses i'm action belonging to said
person, much thereof will pay such tax and The
of such sale; and he refuses TO testify
the said several collectors assistants shall have now
or to arrest such person and commit him prison.
held in custody until the shall be paid with inter
est thereon at the rate of six per centum per amum
from the time when the PAYABLE as aforesaid
ana all feos and charges of such commitment and csto-
dY Ana the place OF custody shall in all the
provided by law the custody of persons commit
ted Tor any cause by the authority of he United states
aul me warrant Of the collector stating cause of
siill be SUFFICIENT authority
officer for receiving and keeping such person in custody
uhtll the amount of said fax and utere.t and all fees
and the expense of such custody shall have ncen fully
paid and discharged which fees and expenses shall be
the chargeable under the laws OF the United
States in other cases of commitment and custody And
III IL al 1Rafs TO- 1.