Delaware State journal and statesman., 1861-08-16


4 lawful for the Secretary Of the Treasury of Ii
j United States to appoint United States assessor
assistant assessors, and collectors, as in this a
provided, whose duty it shall lie to proceed fortl
with, under such regulations as the said Seer,
3 tary of the Treasury shall prescribe to collet
all or any part Of said direct tax the same
though said State, Territory, or District had no
given notice, nor assumed TO levy, collect, an,
pay said taxes, or any part thereof
Sec. A.. And be il FURTHER eaacted That anl
person who shall be convicted of wlfully takinl
- False oath or affirmation in any of the cases il
which an oath or affirmation is required to be
taken hy this act, sha be liable to the pain.
md penalties to which persons are liable for
wiIful and corrupt perjury, aud shall, moreover,
forfeit tue sum of five hundred dollars
Sec 49, And be il further enacted, That there
shall be allowed 10 the collectors appointed under
this act, in full compensation for their servi-
ces aud that of their deputies in carrying this
act INTO elect, commission of four per centum
| upon the first hundred thousand dollars, one per
cen'um upon the second one hundred thousand
dollars, and one half OF one per ceutum upon all
sums above two hundred thousand dollars such
commissions TO be computed upon the amounts
ny them respectively paid over and accounted
for nnder the instructions of the TREASURY De-
partment FroUided, That in no case shall such
commissions exceed the sum III four thousand
dollars for principal officer and two thousand dol
lari for an assistant. And there shall be further
allowed 10 each collector their necessary and req
sonnbe charges for stationery and blank books
used in the performance Of their official duties,
which, af er being duly examined aud certified
by the Commissioner VI Taxes, snail be paid out
Of the treasury
Sec 40. And he Il further enacted That, from
aud after the first day Of January next, there
shall lie levied, collected, and paid upon the
annual income Of every person residing in the
United States, whether such income is derived
from my kind Ct property, or from any profes
sion, trade, employment, or vocation carried on
in tie United States or elsewhere, or from any
other source whatever, II such annual income ex-
oeeds the sum of eight hundred dollars, a tux of
three per centum on the amount Of such excess of
such income above eight hundred dollars Pro-
oided, That upon such portion of said income as
shall be derived from interest upon Treasury
notes or other securities of the United States,
there shall be levied, collected aud Iad a tax of
one and one-hnlf per centum. Upon the income,
rents, or dividends aceruing upon any property,
securities, or stocks owned in the United States
by any citizen of the United States residing
abroad there shall be levied, collected, and paid
tax of five per centum, excepting that 10 ton
of said income derived from Interest On Treasury
notes and other securities of the Government of
the United States, which shall pay one and one
half per centum. The tax herein provided shall
be NJ essed upon the annual income of the persous
hereinafter named for the year next preceding
the time for assessing said tax, to wit,
the yenr next preceding the first of January
eighteen hundred and sixty-two and the said
taxes when so assessed and made public, shall
become a lien on the property or other
sources Of said income for the amount
of the same, with the interest and other cxpen-
ses of collection until paid Provided That in esti-
mating said income, oil national, State or local
taxes assessed upon the property, from which
the income is derived, shall he first deduct
ed.
Sec 80. And be il further enacted That it
shall be the duty of the President of th5United
States, and he is hereby authorized, by and with
the advice and consent of the Senate, TO appoint
one principal assessor and one principal collector
in each of the States and Territories Of the United
States, aud in the District of Columbia, to assess
and collect the internal duties or income tax
imposed by this act, with authority in each of
said officers to appoint many assistants as the
public service may require, to be approved by
the Secretary of the Treasury. The said taxes
to be assessed aud collected under such regula-
tons MS the Secretary OF the Treasury may pre-
scribe. The said collectors, herein authorized
TO be appointed, shall give bonds, to the salts
faction OF the Secretary of the Treasury, in such
sums as he may prescribe, for the faithful per-
formance of their respective duties. And the
Secretary Of the Treasury shall prescribe such
reasonable compensation for the assessment aud
as NAV apncar IN lin inst and rroNsr. nnt
however. 10 exceed in INV case fbe sum nf ivo
thousnnd five hundred dollars nor ,unn,n for ,he
prinoinal officers herein referred IN and twplve
| bundred ,ltII,rs ro,r nnnnn a. on ossis,nn,
The assistant collectors herein nroyided shall
give bonds TO the satisfaction of the principal
collector for the faithful performance of their
duties The Secretary of the Treasury is further
authorized to select and apnnint one or more
depositaries in each Site for the denosit mud
sato keeping OF tho moneys arising from the
taxes herein imposed when colleeted and the
recent of the proper officer of s,ch denositorv
to the collector for the moneys denosited nv him
shall be the proper voucher for sncb collector in
the settlement of his account at the Treasury
Department And he il further autborized md
emnowered 10 make sueb officer or dennsitarv
the discussing agent of the Treasury for the
payment of Mi interest due to the citizens of suob
State upon the Treasury notes mr. nther Cavern
ment securities issued by authority of law. And
he shall also prescribe the forms of returns 10 he
made to the Department hy all assessors and
collectors appointed under the authority of this
net. lie shall also prescribe the form Of ontb mr.
obligation to be taken by the several officers au.
thoriqed mr. directed IN 'hs annointad ard coo,
-, ~ ~ ,..;,. NJ 80, n.' IN
- 'no ui'uet ."e IVY oe'ole
uuly Gu,noIl1eu 70 au
o''ns, "uu 'ne 'orll oI Tue return 10 DC
''"ue 'neieO', 70 sne iIensply peparIhe g
- - o. , 1''" oe = Ja'tnI Naew9' lhas inc
.aH neIeih imposed ny Inc lorly nlhth secuon oil
.hiS ~ s"al' oe uae hhu payaoe on OF peiore
sne ant.,'e'n "ay VI june ~ 'ne year eighteen
n ''iS ".u anu az sums uue anu
uhpu.u u. 'us' Jay sual utaw interest thereafter
~ ~ 'iiv ,",e VI s'A PER oen1un per auhuh anu
II Hny pS,sgn OF PERSONS sna.i negieot OF reIuse
~ p"y a''o, uue ro'iTe shiu enA assesseu against
1.u lo' .ns space ol more 'nan tn,Ty
u"ys al'FI 'hc suue ~ uue anu payable IL snail De