Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-09-04

herein prescribed and allowed to assessors assistant as
o o aa collectors OF the United States deduc
portqnTd to such state, territory or the District Of %
District Of Columbia through its said ofcers PToyided
however mat the deduction only be made TO an
actually paid into tile treasury Of The Unted atc oee en-
VI Deore ny iast gay OF June IN the year to which
such part parts the shall have been actunv
paid into the treasury Of the United States on or before
the last day of Septembern he which such nav
ment relates, such year being regarded az commencing
whenever notice of The intention make such payment
by the state or territory and the District Columbia
shall have be0n given to the secretary of the treasury
in accordance with the foregoing provisions asses
sors assistant assessors or collectors in state.
roTy, district giving notice, shall be appointed,
unless said state territory district shall be in eault
And provided further, That the amount direct ap
portioned state territory or the District Of Co
lumbia shall be liable TO be paid and satisfied in whole
or part Dv the release OF such state territory or dis
ct, duly executed, to the United States of any lqui-
dated and determined claim of such state, territory, or
district, of equal amount against the United States:
Provided That in case of release such state terri
the amount OF such tax as would be allowed in case OF
payment Of the sam n money ,.,... ,.-,-,,,
the duty of the collectors said in their respective
districts and they hereby authorized to collect the
covery of the and for the recovery of
which may be forfeited by virtue of this act and
all fines penalties and torfeitures which shall be in
Cured by force of this act shall and may be sued for
the collector within whose district any such fine penal
ty or forfeiture allhave been incurred by BILL plant
or inormation one mOiety thereof to the use OF the
of such collector.
SEC. 55 And be it further enacted, That the amount
of all debts due TO the United states by any collector
under this act whether secured by bond otherwise
shall hereby declared to be lien upon the la ads
and real estate of such collector and of his suTees if
he shall have given bond from the time when suit sha
be insttutcd for recovering the same and fr
goods and chatels and other rsonal effects such
collector or his sureiies to satisfy judgment which
snail or NAV be recovered against them respectively,
such lands and real estate may be sold public auction
after being advertised for at least three weeks in
than three public papers within the collection district
be- at least six weeks prior time o: sale; and for
all lands estate sold in pursua oe of the author
ty aforesaid the cOnveyanceS the marShals or their
deputies executed in due form of law shall give valid
title against ali persons claiming under such Collector or
his sureties, respectively.
SEC. St And be it further enacted That, for supeIn
tending the collection OF the direct tax aud internal du
ties rincome tax laid by this act an officer is hereby
authorized in the treasury department. called Com
missioner of Faxes who shall lie charged under the d
recton of the secretary with preparing all the terms
necessary for the as essmcnt and collection the tax
and des aiort said with preparing signing end dstrb
uilng al such licenses as required, and with the general
superintendent fall the oHcers empo Dyed in assessing
anu cole ctn. said tax and duties said commissioner
sa be appointed by the president upon the nomination
OF the secretary III treasury ana he shall receive an
annual salary of three thousand dollars The secretary
OF the treasury may assign the necessary clerks to the
office of said commissioner. whose aggregate salaries
shall not exceed six thousand dollars per annum, and
sioner and clerks is hereby appropriated.
, SEC ST. And be it further enacted That in case Of
the sickness or temporary disability of a collector dis
chnrge such of his duties cannot under existing
be discharged by deputy they may he dcvOved by him
datclv communicated to the the treasury
and shan not be dis proved by him And provided
That the responsib tv Of the collector his
the United States shall not be thereby affected I'M
paired
lectoi shall die resi- be removed, the deputy
such collector longest in service at the time Immediately
him, and shall, until successor shall be appointed
discharge all the duties Of said collector ard Whose
Approved, August 1861.