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

4 diligently and carefully to consider aud exnmin
the said lists of valuation, and they shall hav
. power 10 revise, adjust, and equalize the yalua
tlon OF property 10 any county or Suite district
by adding thereto or deduoting thereirom, suel
rate per oentum hs shall under the VALUATION
OF The several counties and State districts, be
just and equitable Provided, The relative val
ualon Of property in the same county shall moi
De changed, unless manifest error or impefiec-
ton shall appear in any of the lists of val =
tiOn, in which case the said board of assessors
shall have power to correct the same, as to them
shall appear just and right. Aud IL, in conse-
quence Of any revisal, change, and alteration Of
the said valuation, any inequality shall be pro-
dueed in the apportionment Of the said direct
tax to the several States foresaid, it shall be
the duty OF the Secretary OF the Treasury to
report the Same 10 Congress, to the intent thut
provision may be made by law for rectfying
such inequality.
Sec. 20. Aad be il further enacted, That as
soon us the said board of assessors shall have
completed the adjustment and equalization Of
the valuation aforesaid, they shall proceed to
npportion to each county and State district its
proper quota Of direct tax. And the said board
oil assessors shall, within twenty dnys alter the
time appointed by the Secretary Of the Treasury
for their first meeting, complete the said appor-
tionment, aud shall record the same they shall
thereupon further deliver TO each assessor
certificate of such apportionment, together with
the several lists by the assessors respectively
presented to the board as aforesaid, aud trans
init to the Secretary Of the Treasury a certificate
OF tue apportionment by them made as aforesaid;
and the assessors, respectively. shall thereupOn
proceed to viso their respective lists, and alter
and make the SINE in all respects conformable
to the appOrtionment aforesaid by the said
board OF assessors and the said assessors, re-
spectively, snail make out .lists containing the
\ 10 linz tbn
this act upon every object Of taxation in and for
each collection district; which LETS shall contain
the name Of each person residing within the said
strict, owning or having the care or superin.
tendence of property lying within the said dis
trict which is liza IL TO the said tax, when sueh
person or persons are known, together with the
sums payable by each and where there is any
property within any collection district liable to
the payment of the said tax, not owned or occu.
pied by Or under the superintendent Of any
person resident therein, there shall he separate
list OF such property, specifying the sum pAya-
BILE, and the names OF the respective prOprietors,
where known. And the said assessors shall
furnish to the collectors of the s'vernl collection
districts, respectively, within thrty.fy days
after the apportiOnment is completed, MS afore-
said, certified copy Of such list or lists for
their proper collection districts, and in default
OF performance of the duties enjoned on the
board of assessors and assessors respective
ly, by this section, they shall severally and in
diyidualy forfeit and pay the sum of five hun
dred dollars TO the use Of the United States, to
be recovered in any court having competent
jurisdiction. Aud il is hereby enacted and de-
clared that the valuation, assessment, equaliza-
ton, and npportionment, made by the said
board of assessors, as aforesaid, shall be and
remain in full force and operation for laying,
levylng, and collecting, yearly-and every year
the annual direct tax by this act laid and i'm.
posed, until altered, modified, or abolished by
law.
Sec. 3d. And be il further enacted, That there
shall be allowed and paid to the several assessors
aud assistant assessors, for their services under
this act-to each assessor two dollars per day
for every day employed in making the necessary
arrangements and giving the necessary instruc-
tiOns TO the assistant assessors for the valuation
aud three dollars per day for every day employ
ed in hearing appeals, revising valuations and
making out lists agreeably to the provisions of
this act, and one dollar for every hundred taxa
BILE persons contained in the tax list, US delivered
by him to SAID board of assessors; to each as
sistant assessor two dollars for every day actual.
~ employed in collecting lists and making yalu
ations, the number of days necessary for that
purpose TO be certified by the assessor and ap-
proved by the commissioner Of taxes and one
dollar for every hundred taxable persons con
tanned in the tax lists us completed and deliver
ell by him to the assessor: to each of the asses
sors constituting the board of assessors, MS
aforesaid, for every days actual attendance at
SAID bond. the sum OF three do lars, and for
travelling to and from the place designated by
the Secretary Of the Treasury, ten cents for each
mile by the most direct and usual route and to
each OF the clerks of said board two dollars for
every day 3 actual attendance thereon. And the
said board of assessUrs and said assessors, re-
spectively, shall be allowed their necessary md
wvn1.l IL. e..
books used in the execution OF their duties and
tue compensation herein specified shall he in
full for all expenses not otherwise particularly
authorized and 4hall be paid at the TT, asury
aud such amount as shall be required for such
payment is hereby appropriated
SEC. 81. Ind be ii further enacted That each
collector on receiving list, as aforesaid, from
the said assessors, respectively. Shall subscribe
three receipts; one OF which shall be given on n
full and correct copy of such list, which list shall
be delivered by him to, and shall remain with,
the assessor of his collection district, and shall
ho open to the inspection Of any person who may
apply to inspect the same and the other two
receipts shall be given on aggregate statements
Of the lists aforesaid exhibiting the gross amount
of taxes 10 be collected in each county or State
district contained in the collection district, one
Of which aggregate statements and receipts
shall be transmitted TO the Secretary, and the
other 10 the First Comptroller of the Treasury.
Sec 32. Ind be il FURTHER enacted That each
collector, befUiO receiving any list, as aforesaid.
for collection, shall give bond, with one or more
good and sufficient sureties to be approved BY
the Solicitor of the Treasury, in the amount OF
the taxes assessed in the collection district for
which he has been or may be appointed which
bond shall be payable 10 the United States, with
condition for the true and faithful discharge of
the duties OF his office according to law, and
particularly for the due collection and payment
OF all moneys assessed upon such district, and
the said bond shall be transmitted 10 the Solicit
tor of the Treasury, and, after approval by him,
shall be deposited in the office Of the First Comp
troller of the Treasury; Provided aiiVays, That
nothing herein contained shall be deemed to
annu or in any wise impair the obligation of
the bond heretofore given by any collector but
the same shall be and remain in full force and
virtue, any thing in this act to the contrary
thereof in any wise Notwithstanding
Sec. SO. Aad be Il further enacted, That the
annual amount Of the taxes so assessed shall be
aud remain lien upon all lands and other real
estate OF the individuals who may be assessed
for the same, during two years after tho time ii
shall annually become due and payable; and the
said lien shall extend TO each and every part OF
all tracts or lots Of land or dwelling houses, not
withsaHding the same may have been divided or
| aliennted in part.
Sec. "a And be il further enacted. Thet each
collector shall be authorized to appoint, by an
instrument Of writing under his baud and seal
as many deputies as he may think proper, to DO
by him compensated for their services, and also
to revoke the powers of any deputy, giving pub
lie notice thereof in that portion of the district
assigned TO such deputy and each such deputy
shall have the like authority, in every respect,
to collect the direct tax 80 assessed within the
portion Of the district assigned to him which is
by this act vested in the collector himself; but
each collector shall in every respect, be respon-
sible both to the United States and to indiyidu-
ais, as the case may be, for all moneys collected,
! u g, H.. l.