Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-30

authority aforesaid the coyeyances OF the marshn or
their deputies executed in due form Of law shall give
valid title against all persons claiming under Delinquent
collectors their surcties aforesaid. And all moneys
that may remain of the proceeds of such sale after sat
Sying the said warrant OF Distress aud paving the
souable costs and charges Of sale shall be returned
the proprietor OF the lands real sold afUre
said
collector, or his deputy, who shall exercise be guilty
ofNnN eNtor0n or OPPRESSION under color of TINS act
or shall demand Utner or greater su MS than shall he au-
thoIeu ny s act Sail be liable to pay sum not eX-
Inc use Of the party injured with costs OF suit in any
court having and each and every
collector or his deputies, shall give receipts for all sums
counts shall be kent at the treasury of all MONEYS re-
ccved from the direct tax and from the Internal duties
income aN In each Of the respective states, terrific
es, and District Of Columbia, aud collection districts;
aud that separate accounts shall be kept OF the amount OF
each species Of duty that shall accrue, with the
paid t" the collectors and assistant assessor
at 10 the other officers employed in Of the respect
i've states territories, and cocc ton districts which
cts u Sa ne tne uuH OF tun secretary OF the treasu-
~ annually IN the MOI tn OF December to lay before
congress. ,,,.,
respectively, shall yearly and in yeai, after the
expiration Ofone year the second Tuesday of Feb
ruary next inquire and ascertain, in the ma ner by the
ioutGenth section OF his act provided what transfers
nss and dweine-houses have been made and effected in
their respective districts subsequent the next pre-
direct tax by this act laid and within twenty DAYS there
after hey shall make ou three lists and
changes, aud transmit list the secretary of the
treasury, another list 10 the commissioner of taxes
the third shall be delivered the collector OF the co.
lection district And tshall yearly and every wear after
hc sa NeT one thousand eight hundred and siXtytwo,
be the duty of the the treasury to notify the
collectors OF the several collection districts the dav
which II snail be the dutv of the said collectors COM
mcnce laying aud collecting the direct by this
act lai AID imposed, according the assessment Of the
tag lists to them delivered by the said
ld subject only to such aerat ons therein shall be
s ana proper IN the opinion OF the secretary Of the
rcasur to conform TO the transfers and chan"cs aore
SAID scermed by the assessors aforesaid; and the said
it IN, ~ H. ~, ai tSSPects, progetH ~ anu
Sai,r and & ti " ii e id luA III ~ SUM
r.t aTu ""n 'e 'l'he heelhoeiore PROVIDED ana
~ So AZ And bo If f,rtbo ,,,o,.1 ,,I, Il, ,o o,,
st t"riinrr ~ b nit i M nht ~ 49, 4na
oiyrn of lis inteniin IN gg,,no and ',, r t low ,o
ec and nav said br l i ~ iui ny
oned to said stale terrorv Or district shall in any War
=" said direct In VI arr tb 20 pay ie in h
c D s, @ ~ ba Pr teyGi as u, ts
hi. treasury OF the Tnited states To- amn0S un},ed
states n.scSsrs aSStl,t 1sss'rs ,, "i XII ,or az ~
biG act nTnviicS u & ~ XII c h etopr, az IN
t|rf,ISitb nnier s,,cl ycI,, t,s 81 a. pr
r tic rn5s,r, sl NJ, 'I ',V 1I
tory or district had not given notice. assumed to
A. ~ 10 - 80. w ~
WIN .nn be coyircd or yIlniiS ' fi S person
WI" 5 W , 81 miaiy nakns aiasG pain or
Srnnti, is crrcG -, h da Nv IN an outn III H.
,Ia ~, ,, mn ',I - ~ III Az, slI" PC
iane 20 ' as tho peaiIies 70 whlch persons are
anu S"tluPt perjury, anu SNAIL more
SIC AS And he IL rtIsr t T, ,i bt b
~ ' - aiipolHiey uluer tiils act III iu
IN XII ~, t" it ft a" i ~ tG 1epWtes
III ny ~ az no tuec i q COMMISSION oI lour per
cct unV h ie s nInupeT 9us9ti dollars; 9nS per
celIn p9 i W. second one hundred thousand dollars
nndrnI bnnsad njiars i "i All sums aoI Nv Two
luilu ca uuila su' COMMISSIONS I" ne com
aud accounted fer under the instructions Of the treasury
drnartmenl rr2vel mat ~ no case shall such com
HI sSos cHCSen inc sum OF Iour thousand dollars for
principal 9lneer arg Two thousand Tor an assist
ant Ana thtfe shal De further allowed to each collect
or hel neGesSary ana reasonable charges for stationery
ana Dak DOCKS useu ~ Inc performance OF the official
duties which, after being duly ned and certified BY
the commissioner Of taxes shall be paid out Of the
urr
SEC -. And be it further enacted, That, from and
after the first dav Of january next there shall be cyed
collected, and paid. upon the annual income Of every
come is derived from any kind of propertv or from ny
procession trade cmploymrut or vacation carried on in
the United states elsewhere other source
whatever # such annual income exceeds the sim of
eight hundred dollars tax o! three per centu on the
amount of such excess of such income above cght Inn
drea dollars Provided Thai anon such portio Of SAID
notes or other securities OF the United States there s
be levied. collected and paid tax of one and onehHlf
crun. lpnn any propcrv securities or stocks owned in
the United States by any citizen OF The United Sins re-
siding abroad there shall he Levied corrtrd and Maid
tax of Ave per centum excepting that norton Of said
incne derived from on Treasury tos and ofcr
securities OF lie government Of the nitod states when
81 ali nav one and Oe-baif per cCun The tox hnrcin
provided shall be upon the annual income Of The
persons hereinafter named for the wear next preceding
The time for assessing said tax 70 wit the wear next pre
cedng the first january, eighteen h1ndred and sixty
two and the said taxes when so assessed and mad nnh
lie shall become lien on the prperty or other sorres
of said income for amount Of the same with the in
tercst and other expenscs of collection ntii naia Pc
vidcd That in estimating said income ali national state
or local taxes assessed pon The nro6erty trH, rh"b
the income is derived shall be rstdedncfed ~ ~
SEC 3d. And be ii further eI,acted 1hai il shall be
the duty Of Tho President Of the Tinted States and he
is hereby authorized bv and with tic advice and CON
semi OF fhe senate to anpont one nrncno assessor and
one principal collector in each Of The states and terrto
res Of the United States and in the Dis rict of Coam
bia to assess and collect the inernaI duties or income
fax imnosed nv bis act with authoritv in eacb of saii
officers to appoint so many assistants as the public ser
vice may reGre to be approved bv The secretary ofthe
treasury The said taxes to be assessed and collected
under such as the secretary of the treasury
may prescribe The said collectors herein author
lied 10 be appointed shall Give bonds TO the salts
tcfi of tt nt Tho ~ U tlg Sas
he may prescribe, for the faithful performance OF their
rpspecliyc dutes Ard the seCrpt1rv NJ Tho treasury
sha nrescribe snc rcasonahle ,s0iion fr & n
scssment and collection OF said internal duties or income
tax ms NAV appear to lin us ana proner: not however
tI oTrand il, ty eSa tid M, ~ 70 So -,
dred dollars ner annum for tie princina Officers herein
referred to- and twelve hundred dollars ner annum fur
~, assiSta1,t Ic rssistntt roIioctor drc "a
shall Give bonds TO he satisfaction of the nriucipol COZ
lector for the faithful performance OF their Duties The
secretary the treasury is further authorized to select
and appoint one on more Demonstrates in each state for
the deposit and safe keeping Of the moneys arising from
the tqXes herein Imposed when collected and the recent
the proper officer depository 10 the collector
for The moneys deposited by him shall be the proper
voucher collector in the settlement OF his ac
count the treasury department And he is further
authorized ana empowered to make such officer or de-
posary the discussing agent of the treasury Or the nav
meut of all interest due to the citizens of suc state
upon the treasury notes or other government securities
issued by authority of law And he shall also prescribe
the forms OF returns TO be made 10 the epnrmeut NV
all assessors ana collectors amounted under Tie anthori
" Of this act He shall also prescribe the form OF oath
or Obligation to taken bv the several officers author
lied OF directed TO be appointed and com misoned by
the president under this act before competent mapis-
daily authorized O administer
of the rcurn 10 be made thereon to Tie treasury dnnarf
ment.
SEC ST. And be il further enacted That the tax here
in imposed by the ory-ninth section of this ac shall he
due and payable on on before the hrctll dav of June
in the eighteen hundred sNtv-tyvo and all sums
due and unDaid AT that dav shall draw interest thrrenf
Ter at the rate of six Der cenum per annum and ii any
person or persons shall NEGLECT or refuse 10 pav after due
notice said tax assessed against him hcr or them for
The space of more than thirty dys after Tie same is due
and pavabe it shall be lawful tor any collector or as
slsan collector charged with the t of collecting such
TAX and they are hereby authorized 10 lew The same on
visible property Of any such person or so much
thereof as may be sufficient to ay such tax with the
interest due thereon, and the expenses ncd ut to such