Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-22

their deputies xecuted In due form of law shall give
collectors Or Their sgreties Aforesaid And ali mdnevs
that may remain of the proceeds of such sale after sat
iStyng the said DISTRESS pavinp
sonabe costs and charges sale shall be returned 10
the proprietor of the lands real sold as alure
Sec 49, And bel further enacted that each and every
cyleetor OR nus depny who shall exercise guilty
oay eXtorton or OPPRESSION uIder color this ACT,
Or shall demand other or greater su than shall be
eeedng Two thousand dollars tn be by
the use OF the party injured, with suit in any
court having competent jurisdiction; and every
Goleetor or ms deputies shall give receipts for all
by them collected and retained In pursuance act
See, A. And be IL further enacted, that separate
counts snail 9e kept az the treasury of all moneys re-
ceneu from te ureet tax ana from the Internal duties
or income tax IN each of the respective states, terrific
RIGS aud District of COLUMBIA, and collection districts;
and that separate shall kept OF the amount OF
each species of duty that shall with the moneys
ard to the other officers employed eacn Of the respect
I'VE stat. terrtores and collection districts which
ry annually in the month of December, lay before
Sec - And be itfurther enacted that the assessors
respectively shall yearly and in every veal after the
expiration 81 one year from the second Tuesday of Feb
ruary next inquire and ascertain i'll the ma ner by the
lonrteenth section OF this act provided what transfers
and changes OF properly in lands, lots of ground build
ngs, au dwellnghouscs have bee made and effected in
eG IysretNS estrcts subsequent to the next pre-
direct tax BY tins act lad and Within twenty days there
changes, aud transmit one list TO the secretary of the
treasury another listto the commissioner taxes and
the third shall be delivered collector of the col
lection district And tsh yearly and every year after
the sal year one thousand eight hundred and sxtwo
be the duty the secretary OF the treasury TO notify the
collectors OF the several collection districts the day on
which shall be the duty of the said collectors to com
mcnce laying and collecting the direct tax BY this
act laii and imposed, according to the the
TAX sts to them delivered by the said assessOs
said subject only to such altera therein shall be
list aud proper in the opinion of the secretary of the
tresufv 70 CONFORM 10 tue transfers and chances afOre
said ascertaned by the assessors aforesaid and the
conclude the collection of the said direct in the same
manner and within the time herenbelore provided and
SEC 49, And be it further enacted That in case any
state territory the District of Columbia after notice
q tn
lect and pay said herein provided appor
TONED to said state territory district shall year
after the taking effect OF this act fail to pay amount
OF said direct tax or any part thereof, provided this
act in such cases shall be lawful for the secretary
THE treasury OF the United States appoint United
States assessors assistant assessoTs COLI ctor as in
this act provided, whose duty it shall be to proceed
forthwith under such regulations the said secretary
of said direct tax the though said state terri
tory or district had not given notice. assumed to
SEC A. Aud be 1t further enacted, That any person
who snail be convicted of wuy taking false oath
trmation is required to be taken by this shall be
liable to the pains and penalties to which
liable for wul and corrupt perjury and shall, more
forfeit the sum of five hundred dollars
SEC a. And be i further enacted That there shall be
allowed to the collectors appointed under this in full
compensation for their services and that of their deputies
in carrying tins act into effect commission of four per
centun upon the first hundred thousand dollars per
centan upon the second one hundred thousand dollars
and 9ne,ai OF one per centun upon all above two
hundred thousand dollars: sue Commissions COM
and accounted fer under the instructions of the treasury
department; Provided, That in case shall such com
principal officer and two thousand for an assist
their necessary and reasonable charges stationery
and blank books used IN the performance of their official
duties which, after being duly examined certified By
the commissioner Of taxes shall be paid the treas
ury.
SEC. 49,, And be it further enacted, That from and
after the first day of January there shall be Levied
collected and paid upon the annual income of every
person residing in the United States, whether such
come derived from any kind of property, from
profession, trade, employment vocation carried in
the United states or elsewhere or from any other
whatever, if such annual income exceeds the sum of
eight hundred dollars tax OF three centum on the
amount of such excess OF such income above eight hun
dred dollars Provided That upon portion said
income shall be derived from interest upon treasury
notes or other securities of the United States there shall
be levied, collected and paid of and One-half
per cenum. Upon the income, rents or dividends ac
crung upon property securities stocks owned in
siding abroad there shall be levied collected and paid
tax of five per centum, excepting that portion said
income derived from interest on treasury notes and other
securities of the OF the United States
shall Pay one ndone-haf per cenun The tax herein
PROVIDED sha De assessed uon the annual income Of the
persons hereinafter named for the year preceding
the time for assessing said tax wit the year pre-
ccdng the first of January, eighteen hundred and sixty
two and the said taxes, when assessed and made pub
Of said income for the amount Of Tie a@e ot W ba e
terest and other expenses Of collection until paid Pro-
Vded, That in estimating said income, all national state
or local taxes assessed upon the property, from which
SEC. So And be ii further enacted That il shall be
the the President of the United States and he
is hereby Authorized by and with the advice and
sent Of the senate to appoint principal and
one principal collector in each of the and terrific
RES OF the United states and in the District OF Column
bia to assess and collect the inenal duties or income
lIpscu DN tillS Win authority each said
oceIs 10 appoint so many assistants as tho public
vice may require to be approved by the secretary ohe
under suehregulatons the secretary the treasury
may prescribe The said collectors, herein author
faction of the secretary the treasury in such sums as
respective dates. And the secretary of The treasury
shall prescribe such reasonable compensation for the
sessent ad collection Vi said internal duties income
tax as may appear to him just proper not however,
to exceed in any the of two thousand five hun
referred to- and twelve hundred dollars per annum for
an assistant Tue assistant collectors herein provided
shall give bonds 10 the satisfaction the principal col
ieetof or te faithful performance OF their duties The
secretary OF the treasury is further authorized
and appoint one OF more depositaries each
the deposit and safe keeping Of the moneys arising
for the moneys denosited Nv HIM ,1 10 b e v'iiecoor
voucher for such collector in the settlement OF his ac-
count al ihe treasury department And he is further
posary the discussing agent the treasury for the nav
ment Of all interest due the citizens such state
upon me treasury notes or other government securities
issued by authority of law And he shall also prescribe
1e ols OF returns 70 be made to the department by
an ASSESSORS ana collectors appointed under the autor
~ Of TINS act lie shall also prescribe the form oath
OF 9ongaOn 10 De taken by the several officers author
lied or directed to be appointed and commissioned by
the president under this act before competent maeis
trate duly authorized to administer oaths and the form
OF the return to be made thereon to The treasury depart
| ment.
SEC 81 And be it further enacted That the tax here
dlp9seo ny the 1ortyninth section of this act shall he
que and PAYABLE on or before the thireth day June
in the eighteen hundred sxtv-two and ali Sums
due and unpaid at that day shall interest therea
yer AT inc rate OF SIX per cenum per annum; and any
person or persons shall neglect refuse paw after due
iotlce su TAX assessed against him. her them, for
he space OF more than thirty DAYS the same is due
and PAYABLE it shall be lawful for any collector or as
sstat collector charged with the duty of collecting such
tax and they are hereby authorized to levy the same on
the visible property of any such person. or so much
thereof be sufficient to ay such tax with the
interest que thereon aud the expenses incident to such
levy ana sale first giving thirty days public notice
the time and place of the sale thereof and in case of the
failure o. any person or persons authorized act
He'll OF gets Ior the CORRECTION of the rents other
income OF any person residing abroad shall neglect
refuse TO pay the tax assessed thereon hayng had due
otlce Tor more than thirty days thirtieth Of
june Eighteen hundred and sixty two, the collector or
his assistant for the district where such property is 10
Gated or rents or income is PAYABLE shall and hereby
Is authorized to levy upon the property ITSELF and to
pay the tax ssed together with the interest and ex
pess incident to such levy and SALE giving thirty
in all of the sale of property herein authorized the
conveyance by the officer authorized to make the sale
duly executed shall give valid tie to the purchaser
Wheler tne property sold be real personal And the
several collectors and assistants appointed under the a
thority OF this act may if they find property TO salts
~ the taxes assessed any person by authority of
the ortynnh section of this act and which such per-
son negects to pay ereinbefore provided shall have
power shall be their duty, under oath
the person assessed under this other person
and may sell at public auction, after DAYS notice.
any Stock bonds or chooses in action belonging said
person. or so much thereof will pay tax and the
expenses of such sae and in case he refuses to testify
the said several collectors shall have now
er 70 arrest such person and commit him prison. be
helu III custody until the same shall be paid
est thereon at the rate of six per centum per annum
from the time when the PAYABLE as aforesaid
ana all fees ana charges of such commitment
dy. And the place custody shall in ali cases he The
same provided by law for the custody of persons commit
teulo any cause by the authority The United states
ail the warrant or the collector, stating the cause of
itnent shall be sufficient authority to the nroner
ocer Tor receiving and keeping such person IN custody
un inc amount OF said tax and intcre and all fees
anu me OF such custody, shall have fully
paid ana discharged; which fees and EXPENSES shall he
me same as are chargeabe under the laws the United
states III other cases of commitment and custody And
shall be the duty of such collector to nav the