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

n'', ',u SllIl nesoIu ~ V i'tHlu pr MS ueplty
I'M 0f a ands ana real estate sold III pursuance OF the
tboi a"gesu tile ~ OF e harshals or
aiid Mn aSi III li re iJ; VI iaWi sid eiNe
Nau t,le hgast an persons claiming under delinquent
tbnt ,or rei,oin ~ III ~ Anu all MONEYS
sST e s u W. h t ol alsteSs anu paving the Iea
The T M iis m sui snai DC re'neu 10
VI wv i"h'' VI iS" tstt'c sun "s ''loFe
| Sec a. And bcit r,r,t,,r ,,,a,.od ,,. o,, o, -
collector or his deputy Who sSa axe else nr he y
~ ,nIi j,J V upptsson utuer eolor o. uhs act
tcr1a INV i S S.ei I d M a us .,a sin,l DC an
he @ % be "" 10 DC recovered Gy ana or
court GaSnp WIN e0S, d OF any
collector or his Jenn"s snail pva c"nints f,r ali s
by them coleete and Tegi%ed In nranee of his t
So 4. Al Ia i, -, 49, ~ VI tiis at
counts shall he Kent "f db tresn " an nD ~
or lTS G 1reeL aX anI from the Internal duties
rcs and District of tolnmbn and cnlIeciinn
and that separate accounts shall be kent fine am"nmt
each speeies of duty that sII acr,r ,sith ~ VI
paid to the collectors md ,sSstap ,
aud TO the othCr officers eInnInved in eoc a., ~
i've states territories and collection disfrcts ,iPP ~
it shall be the duty Of the secretary Of he
! congress. " '"S ''ioie
Sec IS And he il further enacted that t,o ossessors
resnectiveiv shall veari, and in e, e assessors
expiration o one wear rom the second Tnes " .e
rarv next Inquire and asrertat in The & N ~ ~
fourteenth section OF This Het nroyidad wha ~ ny
changes of properly in lands lots Of sround bG
incs ami Observation-Disclosures have he ~ -
their respective districts snbscqent TO the neSt pra
ccdinc valuation nssessmonf AMI ~ my n.y. s pre-
direct tax by this laid and within twenty DAYS bare
after they sall MAKE oit tbrna Iist az & US . tere
changes aud transmit one Ist 70 t t,
treasury another isl 10 the 0'ay Oh ie
the third shall be deIyered IN t oi Ia Ne ~, aug
lection district And IL si,a ,oari @ oi me Coz
the said vear one onsnn ni.bt % gsGtF er ailer
he t1e dnt, of The 'rotnr, Z, ~ Aiu sN 1.-TWO
collectors Of the several rolIetie GaSnN 10 ioty me
which il shall be the dutv Of Tho sail ae nrS a vi
mcncc LAYING and colecng the nin @ 10 eH IN
net laid and mnoscd nrcnT,lir, ~ M tA ny ts
tax lists to them delivered nv tb sa Oh tle
said subiect onl 70 s,I It+ asses5ors us h9Te
list and proper in the oDninn Of the Ia ,p pe
Ig i 70 Gom9rn TO the transfers and chances afore
collectors shall annunIiH II, ali anu ne sun
ue c1ieeI2h OF me sad directaX in the same
| nrestrihed ~ WV o i'''eliioei"ro ProNlueu ana
st triar W u ,qrter enacted mat IN case any
given of lis inteni m assoe a. ma @ Ia a. lotlce
feet and nav ca ia ra ~ ~, @ ~ ~ " COT
toned to said state terriiorv mr. @ PpoI
after the taking effect Of this act Ia ia nav the ,nt
act in snch eases T. hal ho a, az proelueo III ls
e rcasrv @ ~ a i oG lSWa Tor the secretary Of
State sees VI ug omeH states TO appoint United
This act nrnvidnd u, s 49, ~ D, hiu cue ctorS, as ~
nf the ton , srT as te Sald secretary
Of said direct tax tne sane as tho96 said 81 n S t p
tory or district had NOT even nnt Sor u san, tGit
Iety cniiect an, loi gNe iouc', nor assumed to
SIC ii And bcP ~ f1rber , U ,.IN 1 Pit
ofpn1oiion in any ~ b "a MuS sdhlIs aiase pain OF
liable to the pains and penalties which persons are
tor " ~ su SVi.uPt peIJ1y, anu SNAIL more
81 t' AZ ~ ,e sti' VI HNe hundred collars
EC a. Ana he It further enacted Thar there shall be
10 te eoieioIs appointed under this act in full
60 Oh ior thelt services and that Of their deputies
reniiiI non ba rst V % o. FOUR per
cetun UPON nc st hundred thousand dollars, one per
and Of one 5er cenfm np IL, s i dollars
hundred thousand dollars; such commissions be
ard accounted fer under the instructions Of the treasury
sos m wa an iGt no case shall such com
| principal ohcer and two thousand for assist
their necessary reasonable charges Tor Stationery
and blank books used the performance of their Official
the commissioner taxes shall paid out Of the treas
ury.
SEC 49,. Andbc it further enacted, That from and
AFTER the irst day Of january next there shall be- levied
collected, and paid, upon the annual income every
person residing in the United States whether such IN.
come derived any kind of property or from any
do
the United States elsewhere from any other source
whatever Il such annual income exceeds the sum OF
eight hundred dollars, three per ccntu on the
amount of such excess Of such income eight hun
bred dollars Provided, That upon such portion Of said
income shall he derived from interest upon treasury
notes other securities ofthe United States there shall
be levied, collected and paid and one-haf
per centum Upon the income rents or dividends ac-
cruine any property securities, stocks owned in
the United States by any citizen OF the United
siding abroad there shall be Levied collected and paid
income derived from interest easurynotes other
securities OF The government the United States which
stall pay one and one-haf per centum The tax herein
nersans bercina"r NAMED GSr tie rar o. ine
the time for assessing said tax wit the year next pre-
cedng the first Of January eighteen hundred and sixty
two and the said taxes when assessed ana mace pnb.
lie shall become lien property or other sources
OF said income for The amount Of the same with the in,
vded, That estimating said income ali national STATE
Or local taxes assessed upon the property from which
SEC 80. And be ii further enacted That it shall be
the dutyof the President the United states and he
is bare
ha TO assess and collect the internal duties income
officers to appoint so many assistants the public
require, be approved by The secretary
treasury The said taxes to be assessed and collected
under suchregula9ls as the secretary Of the treasury
may prescribe. The said collectors, herein author
lied to be appointed shall give bonds, TO the salts
faction OF the secretary OF the treasury in such sums
he may prescribe for the faithful performance of their
respective duties fd the secretary of the treasury
shall prescribe such reasonable compensation for the
TAX as may appear TO MN Jus and proper not howeyer
dred dollars per mnnm Tor Inc principal officers herein
referred To- anu tWeVe hundred dollars per annum for
an assistant The assistant collectors herein provided
SHAH give bonds to the satisfaction Of the principal col
lecLoI lol tte ltulu petot Vi ler uutles Inc
secretary oil the treasury further authorized to select
and appoint one o more depositares in each state for
the dnpOsl ana safe keeping OF the moneys arising rom
the taxes herein Imposed when collected, and the receipt
of the proper officer OF such depository the collector
for the moneys deposited by him shall be the proper
voucher Tor such collector IN the settlement OF his
count at Inc treasury department. AND ne is further
authorized ana empowered TO make such officer or de
postary the dlsbusing agent OF the treasury for the
net OF ~ interest uue 10 Tue cltlzels OF such stale
upon the treasury notes other government securities
issued by authority oil law Ana ne shall also prescribe
tne o's VI returns 10 Ne haue 10 tle department. ny
all assessors and collectors appointed under she auhor
ty OF TINS act lie snail also prescribe the form OF oath
or oblGaton 10 De taken by the several othcerS author
lied or directed to be appointed and commissioned by
the president under this act, before competent maGis
duly authorized administer oaths and the form
of the return IA made thereon to The treasury depart
ment
SEC OIL Ana be further enacted, That the tax here
due and payable ON or beure the thrteth day of June,
in the year eighteen hundred and sXtytwo, and all
due and unpaid at that day shall draw interest therea
ter at the rate OF SIX per centum per annu and any
person or persons shall neglect or refuse 10 after due
notice said tax assessed against him. her, or them, for
inc space OF more ta trt uaNs after the same Is due
and payable it shall be lawful Tor any collector
sistan collector charged with the duty of collecting such
tax, ard they hereby authorized, to levy the
the visible property OF any such person. much
thereof be sufficient to lay such tax, with the
interest due thereon and expenses incident to such