The Jeffersonian. [volume] (Stroudsburg, Pa.) 1853-1911, 1861-09-05
NO.33
and the sale of property of deliuquents.
UNPAID TAXES.

| Sections IS and 80 provide that when
any tax shall remain unpaid for the term
OF one year, the collector in the State
whore the property lies. having first ad-
vertised the same for sixty days in ct least
one newspaper in the State, shall proceed
to sell, at public sale, go much Of said
property as may be necessary to satisfy the
taxes due thereon, together with An sddi-
ton Of twenty per centum thereon; or if
such property isnot diyisibls, as aforesaid,
the whole thereof shall be psld and &C.
counted for. If the property advertised
for sale cannot be sold for the snoaDt OF
the tax due thereon, with the said sddi-
ton thereon, the collector shall purchase
the same in behalf Of the United States
for such amount AID addition. Proper
ty sold for taxes may be Redeemed With
in two years by paying the amount Of
purchase money, with interes. for the
same at the rate Of twenty per centuu
per annum, and comm ission of Eve per
oentum. Various other provisions are
made for the recovery Of property sold
for taxes.
REPORTS OF COLLECTORS.
Sections 40 to 81 inclusive, set forth
at much length the deity Of collectors to
make monthly reports to the Secretary
of the Treasury, With quarterly payments
or oftener if required. The liabilities and
duties of the collectors are also given and
provisions made against loss by delin-
quent collectors.
Any collector guilty Of oppression, in
justice. or extortioD, shall be liable to q
fine Of not more than $1,000. Any per-
son guilty of perjury shall be liable to
fine of $500
The appointment is authorized of 8
nmissioDer of tszes in conusction with
the Treasury Department, who shall be
appointed by the President on the recon-
mendation of the Secretary. and receive
a salary of $4,000 per aDnum, aud shall
have o number of clerks whose aggregate
salaries shall not exceed Sc, 900.
Any State or Territory which sball
collect aud pay over its quota of the tax
is to be allowed deduction of IS per cent,
provided the payment be made by the
last day of June. aud ten per cent, if paid
on or before the lst Of September follow
Jog.
THE INCOME TAX.
Section So. And be ID further enacted,
That from and and after the lst day of
January pext. there shall be levied, COL
leeted aUd paid, upon the annual income
of every person residing in the United
States whether such income is derived
from ans kind of property, or from any
profession. trade. employment or vocation,
carried on in the United States or else
where, or from sny source whatever, if
such annual income exceeds the sum Of
eight hundred dollars, a tax of three per
ceutum on the amount of such excess of
such income ahoao eight hundred dollars;
provided 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 and paid tax of % per cent.
Upon the income, rents, or dividends, ac-
cruing upon any property, securities, or
stocks owned 10 the United States by any
citizen of the United States residing a.
broad, there shall be levied, colleoted and
paid, tax Of fac per centuu, excepting
that portion of said income derived from
interest on treasury notes aud other secu-
rites of the government of the United
States. which shall pay one and onehalf
per centuu. The tax herein provided
shall be assessed upon theNnuual income
of the persons herein named for the year
next preceding the tims far assessing said
tax, to wit; the year next preceding tae
Is. of January, eighteen hundred and
sixty two; and tho said taxes, when SO
assessed and made public, shall become
lien on the property or other sources of
said income for the amount of the came
with the interest and other expenses Of
collection until paid. Provided tha: all
local taxes assessed upon this property
from which the income is derived shall
be 6rst deducted.
Section So The President, with the ad-
vice of the Senate, to appoint one princi-
pal assessor aud one principal collector in
each of the States aud Territories Of the
United States, to assess and oollstt tho
taxes imposed By the first section of this
act, With authority iu each Of said off,
GERS to appoint so many assistants as the
public service may require, to be opProV-
ed by the Secretary of the Treasury
The latter officer is authorized to select
and appoint one or more depo'itorles in
each State for the deposit and cafe keep
ing of the moneys arising from the tax.
Section 54. And be tt further enacted.
That the tax imposed by this act shall be
due and payable on or before the 3Oth
day OF June. in the year 1862. aud all
sums due and unpaid at that day shall
draw interest thereafter at tho rate of six
per centuu per auuum; and if aOy person
or persons shall neglect or refuse to pay,
after due notice, any tax assessed against
him, her or them, for the space Of more Z
than thirty days after the same ia due
aud payable. it shall be lawful for any
collector or assistant collector charged
with the duty of collecting such tax, and
they arc hereby authorized to levy the
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