Columbia Democrat and Bloomsburg general advertiser. [volume] (Bloomsburg, Pa.) 1850-1866, 1861-12-21
United States Direct Tax.

OulLGu DJdt6S DlECCb l. dA'
The direct tax assessed upon the value
of all the real estate in the United States,
to raise the annual sum of twenty millions
of dollars, says the Philadelphia Ledger,
has been overlooked by many persons who
seem to be under the impression that there
is but one national tax (tbc income tax) to
be paid. By law of Congress, approved
August s, it was provided, in order to
raise the above mentioned annual sun, that
each State should be compelled to furnish
certain proportion of that amount, which
is to be collected in the following manner /;
Assessors, appointed by the President and
approved by the Senate, will about the
first of March next, ascertain the value of
each piece Of real estate, the valuation be-
ing based upon the supposed money value
of such property on the first day of April.
Property exempt from taxation is that be.
longing to the United States or any State,
or that is permanently or specially exempt
cd from which it is situated. a deduction
of five hundred dollars will be made from
this valuation. All persons assessing tax
able property, or persons having the care
or management of such property, will be
required to furnish written lists of it to the
assessors. A false or fraudulent list will
subject the offender to fine Of five hun
dred dollars. After the estimates are
completed, public notice will be given by
the assessors where their books may be
seen, and corrections may be made. The
place at which the payment of taxes will
be made, will be published in newspaper
in each district twenty days before the tax
becomes due; and if persons neglect to at.
tend, according to notification the collect
or will make personal application to them
within sixty days after the receipt of the
collection lists. If then the taxes are moi
paid within another twenty days, he has
power to collect by distraint. The appor.
tionmcnt for the State of New York i,
s2;6O3, ,9ls, which will only be about one
fifth of one per cent. upon the present val
uation of property in the State. The in
come tax, which will be levied on and af
ter the first of January next, will be three
per cent, on incomes above eight hundred
dollars, except that portion of such income
which is derived from Treasury notes and
other United States securities, on which
the tax will be one and a half per cent
The tax is to be assessed on incomes da.
ting from January 1861. In estimating
the income all National, State and local
taxes, assessed upon property from which
the income is derived, will be first deduct
cd. The payment of the tax will be due
on or before the thirtieth day of June mex
and all sums unpaid OH that day will be
subjected to all interest at the rate of six
per cent. per annum, and in default ot
payment being made within thirty days
thereafter, the collector is authorized tc
levy the sum on the visible property Of the
detaulter, and sell it, after due notice ha
been given. Ii no visible property is found
the person assessed may be examined oil
oath ,and any stock or bonds he may poss
css be sold at public auction. A refusa
to testify is punishable By Imprisonment
until the tax is paid.