Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-24

herein prescribed allowed to assessors assistant
fon t stto voeetors OF the United States, to deduc.
nrt , per cen un on the quota of dreettnx an
P0qned to such state, territory or the District Of "a
slrct OF Columbia through its said Officers. PToSind
hnWeNeri lhat the deduction shall only he made 10 &
ply 10 huch part or parts of the same as shall have he
actually paid into the treasury OF the United : ate an
pavmenf relates an m I've IN me ear TO which such
sucn part or parts the shah have been actually
the last day of September in he year to which se nav
me,t redates sueh year being regarded commencing
on the llrst day of ri: And provided further Tba7
whenever notice of the intention make such paymei
shall have been given the secretary of the frcSsu
IN accordance with the foregoing provisions no asses
sors assistant collectors in any state ter
rtory or district so giving notice, shall be appointed
unless said state territory, or district shall be IN eau
And proydedfurther, That the amount direct an
poruoned to any state territory, the District Of Co
lumoa sha be liable to be paid and satisfied, in whole
urn part OV me release OF such state territory dis
rrt duly executed TO the United States of any liQui
dated and determined claim of su3h state territory
ustGl, OF Squa amount against the United states:
Provided That in case of sncn release, such state terri
Tory OF district shall be allowed the abatement of
the amount OF such tax would be allowed in case
payment Of the sam in money 1870,
he dutN OF inc collectors aforesaid in their respective
districts and they are hereby authorized to collect the
covery of the and for recovery any sum or
sums which may be forfeited by yirtue this act; and
all fines, penalties, and Orcitures which shall be in
CURED by force of this act shall and may be saed for
ana recovered m the name OF the United States of
the collector within whose district any such fine penal
W or forfeiture shall have been incurred by BILL plant,
or inormation motety thereof to the use Of the
United states and the other moiey thereof to the
OF such collector
SEC. 5} And be i further enacted, That the amount
of all debts due 10 the United States by any collector,
under this act whether secured by bond otherwise,
shall and are hereby declared be lien upon the
and real estate Of such collector and of his sures if
he snail have given bond from the time when suit sha
be instituted for recovering the same: and + want of
goods and chattes and other rsonal enecs of such
collector or ms surees TO satisfy judgment which
shall or may be recovered against them, respectively
such lands and real estate be sold public auction
after being advertised for least three weeks in not less
than three public papers within the collection district
and in one newspaper printed in the county if any there
Il q M far
all lands or real estate SOLD in nnrsna 90 Of tho
" aforesaid the conVeyaEces of the marShas their
deputies executed in due law shall niye valid
e AGAINST all persons claiming under such collector
his surcties respectively.
SEC Sc And be it further enacted, That. for supetin
tending the collection OF the direct and internal u
ties or income tax laid by this act officer is hereby
authorized in the treasury department. called Com
missioner of Taxes, who shall be charged urder the di
recton OF the secretary, with preparing all the
necessary for the and collection OF the tax
and duties aort said with preparing signing anddstrb
uing ali such licenses required, and with general
superintendent all the officers owed in assessing
and cole ctins said tax and dues said commissioner
shall be appointed by the president, the nomination
o tue secretary OF tht treasury anu he shall receive
annual salary of three thousand dollars The secretary
ae NAV dsslsll tbc necessary clerks to the
once OF sald commissioner whose aggregate salaries
snail not exceed six thousand dollars per annum. and
the amount required to pay the salaries of said commits
siOner and clerks is hereby appropriated
SEC. 81. And be it further enacted That in case of
the sickness or temporary disability of collector dis
GaTge sue o. his duties as cannot under existing laws
be discharged by deputy they be devolved by him
upon deputy Provided, informal ion thereof be lone
ulaeiY communicated to the secretary of the treasury
and shall not be dis pprOged by him: And provided
That the responsibility Of the collector or sretes 10
paired.
SEC. SO. And be it further enacted That in case a col
lectOT shall die. resi- H. or be removed the denuy of
such collector longest in service time Immediately
preceding, wnu snail have been longest em1oved by
him. may and shall until successor be annonted
discharge all the duties said collector and whose
conduct III case OF the death of the collector his estate
shall he responsible to the United States.
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