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

sr or the District OF Columbia where he is 80 h.
@ in custody, TO persons committed under the ! :,
IS Of such State or Territory, or District OF C0lul
Q bia, for the non-payment Of taxes, and in 4
9 manner provided by such laws; or he may
!, discharged at any time by order Of the Seoreta
4 of the Treasury.
Sec 81 And il FURTHER enacted. That .houI
any Of the people of any Of the States OF TER
tories of the United States, or the District
; Columbia, be in actual rebellion against the al
ihority Of the Government of the United State
nt the time this act goes into operation, SO tim
the laws of the United States cannot be execute,
therein it shall be the duty Of the President, au,
he is hereby authorized, to proceed to execute
the provision Of this act within the limits of sucl
State or Territory, or District of Columbia, SC
soon ms the authority of the United States there,
in is re-established, and to collect the sums
which would have been due from the persons
residing or holding property or stocks therein,
with the interest due, at the rate OF six per cent
um per annum thereon until paid in the manner
and under the regulations piesei ibed in tile fore
going sections Of this act.
Sec. 63. And be il further egaeted That any
State or Territory aud the District of Columhia
may lawfully assume, assess, collect, aud pny
into the Treasury of the United States the direct
tax, OF IL quota thereof, imposed by this act
upon the State, Territory, or the District Of
\
through its own officers, assessors, and coec
torsi that il shall be lawful to use for this pur.
pose the last or any subsequent valuation list,
or appraisal made by State or Territorial au.
thoriiy for the purpose of State or Territorial
taxation therein, next preceding the date when
this act takes elect to make amy laws or regula-
tons for these purposes, to fix or change the
compensation TO officers, ASSESSORS and collec-
tors; aud any such State, Territory or District,
which shall give notice by the Governor, or
other proper officer thereof to the Secretary of
the Treasury Of the United States gu or before
the second Tuesday Of February next, and in
each succeei ling year thereafter, of its intention
to assume and pay, or to assess collect and pay
into the Treasury Of the United States the direct
tax imposed hy this act shall be entitled, in lieu
OF the compensation, pay per diem and per cent
age herein prescribed and allowed to assessors.
assistant assessors, and collectors of the United
States, to a deduction OF fifteen per cenium on
the quota of direct tax apporlioned to such State
Territory or the District of Columbia levied and
collected by said State, Territory, and District
Of Columbia through its said officers: Provided
hoteeper, That the deduction shall only be laade
to apply to such part parts of the same as
shall have been actually paid into the Treasury
OF the United States ON Or before the last day Of
June in the year to which such payment relates,
and deduction nj ien Per ccnti. ~ such part
or paris vi the SAINT 49, shall have Teen actually
paid into the Treasery Ut the United States on
or before the last day of September in tue year
to which such payment relates, such year being
regarded as commencing on the first day Of
April; ARd pr0pided FURTHER, That whenever
notice of the intention t. make such payment by
the State, or Territory aud the District of Colum.
bia shall have been gwen to the Secretary of the
Treasury, in accordance with the foregoing pro.
visions, no assessors, assistant assessors or col
ectors, in any State, Territory, or District so
giving notice, shall I've appointed, unless said
State, Territory, or District shall be in default;
And provided FURTHER That the amount Of direct
tax apportioncd to any State, Territory, or the
District Of Columbia, shall be liable to be paid
and satisfied, in whole or in part, by the release
of such State, Territory, or District duly exc.
cuted, to the United States, of any liQuidated
and determined claim Of such State, Territory,
or District, Of equal amount against the United
States Provided That, in case of such release
such State, Territory, or District shall be allowed
the same abatement OF The amount of such tax
as would be allowed in case of payment of the
same in money.
Sec %. Aaa be il further enacted, That it shall
be the duty Of the collectors aforesaid in their
respective districts, and they are hereby author
ized,Eo collect the duties imposed by this act,
and 10 prosecute for the recovery of the same,
and for the recovery Of any sum or sums which
may be forfeited by virtue of this act and all
iues, penalties, and forietures which shall be
incurred by force Of this act, shall and may be
sued for and recovered in the name of the Uni
ted States or of the collector within whose district
any such fine, penalty, or forfeiture shall have
been incurred, by bill, paint or information ;
moiety thereof to the use of the United States
and the other moeiy thereof to the use of such
collector.
Sec. So. And be il FURTHER enacted That the
amount of all debts due TO the United States by
any collector, under this act, whether secured by
bond or otherwise, shall and are hereby declared
to be lien upon the lands and real estate Of
such collector, and Of his surelies, if he ehall
have given bond from the time when SUIT shall
be instituted for recovering the same aud, for
want of goods aud chattels and other personal
effects OF such collector his suretics TO satisfy
any Judgment which shall or may be recovered
against them, respectively. such lands mud real
estate may he sold ut public auction, after being
advertised for at least three weeks in not less
than three public papers within the collection
district, and in one newspaper printed in the
county, if any there be. at least six weeks prior
to the time OF sale aud for oil lands or real e.
tate sold in pursuance of tho authority aforesaid,
the cOnveyances of the maIshals or their deputies
executed in due form Of law, shalsgiye II valid
title against all persons claiming under such
collector OF his sureties. respectively.
Sec. Sc And Be j FURTHER enacted, That for
experimenting the collection OF the direct tax
and internal duties or income tax laid by this
act, an officer is hereby authorized in the Trea-
sury Department, to be called commissioner of
Taxes" who shall be charged, under the drec-
ton of the Secretary, with preparing oil the
forms necessary for the assessment and collection
of the tax and duties aforesaid, with preparing,
signing, and distributing all such licences as are
required, and with the general superintendent
of all the officers employed in assessing ind col
Letting said tax and duties; said commissioner
shall be appointed by the President, upon the
nomination Of the Secretary Of the Treasury,
and he shall receive an annual salary of three
thousand dollars The Secretary of the Trea-
sury may assign the necessary clerks TO the Office
Of said commissioner, whose aggregate salaries
shall not exceed six thousand dollars per annum,
and the amount required to pay the salaries of
said commissioner and clerks is hereby appro-
priatcd.
Sec. 81. Ind bal further enacted, That in case
of the sickness or temporary disability Of COL
leotor to discharge such Of his duties as cannot,
under existing laws, be discharged by deputy
they may be devolved by him upon deputy {;
Provided, information thereof he Immediately
| communicated 10 the Secretary Of the Treasury,
and shall not be disapprOved by him. And pro-
pidsd That the responsibility Of the collector or
his sureties to the United States shall not be
thereby affected or impaired
Sec. IS. And be il FURTHER enacted That in
case Il collector shall die, resign, be removed,
the deputy of such collector longest in service at
the time Immediately preceding, who shall have
been longest employed hy him, may aud shall
until successor shall be appointed, discharge
all the duties Of said collector, and for whose
conduct i'll case of the death of the collector,
his estate shall be responsible to the United
States.
Approved, August 8, 1861.