St. Charles City Republican intelligencer. [volume] (St. Charles City [Charles City], Iowa) 1857-1861, 1861-09-12

February next. and in each succeeding year
thereafter of its intention to assume and pay,
or to assess, collect, and pay into the Treasury
of the United States the direct tax imposed by
this act, shall be entitled, in lieu of the com
pensation. pay per diem and per centage here
in prescribed and allowed to assessors, assist
ant assessors, and collectors of the United
States, to deduction of fifteen per ccntum on
the quota of direct tax apportioned to such
State, Territory or the. District of Columbia
levied and collected by said State, Territory,
and District of Columbia, through its said Off
GERS Prorided, howecer, That the deduction
shall only be made to apply to such part or
parts of the same as shall have been actually
paid into the Treasury of the United States on
or before the last day of June in the year to
! which such payment relates, and deduction
of ten per centum to such part or parts of the
same as shall have been actually paid into the
Treasury of the United States on or before the
last day of September in the year to which
such payment relates, such year being regard
ed as commencing on the first day of April
And provided further, That whenever notice of
the intention to make such payment by the
State, or Territory and the District of Column
bia shall have been given to the Secretary Of
the Treasury, in accordance with the foregoing
provisions, no assessors assistant assessors, or
collectors, in any State, Territory, or District,
SO giving notice, shall be appointed, unless
vs.
fault And ,rouided further, That the amount
of direct tax apportioned to any State, Ter
ritory, or the District of Columbia shall
be liable to be paid and satisfied, i'm whole or
in part, by the release of such State, Territory,
or District, duly executed, to the United
States, of any liquidated and determined claim
| of such State, Territory, or District, of equal
amount against the United States: Prorided,
| That in case of such release, such State, Ter
pr hall l.aa al hp mn
abatement of the amount of such tax as would
be allowed in case of payment of the same in
money.
SEC. 81. And be IL further enacted, That it
shall be the duty of the collectors aforesaid in
their respective districts, and they are hereby
authorized, to collect the duties imposed 10y
this act, and to prosecute for the recovery of
the same, and for the recovery Of any sum or
sums which may be forfeited by virtue of this
act and all fines, penalties, and forfeitures
which shall be incurred by force of this act
shall and may he sued for and recovered in
the name of the United States or of the collec-
tor within whose district any such fine. penal
| ty, or forfeiture shall have been incurred, by
bill, plant or information one moiety there
of to the use Of the United States, and the
other noiety thereof to the use of such col
lector.
SIC. s. Ind be Il further enacted, That the
amount Of all debts due to the United States
by any collector, under this act, whether Sc
cured by bond or otherwise, shalland are here
| by declared to be a lien upon the lands and
real estate of such collector, and of his sure
| ties, if he shall have given bond. from the
| time when suit shall be instituted for recover
| ing the same and, for want of goods and
chattels and other personal effects of such
collector or his sureties to satisfy any judg-
ment which shall or may be recovered against
them, respectively, such lands and real estate
may be sold at public auction, after being ad-
vertised for at least three weeks i'm not less
than three public papers within the collection
district, and in one newspaper printed i'm the
county, If any there be, at least six weeks
prior to the time of sale: and for all lands or
| aforesaid, the conveyances of the marshals or
| their deputies, executed i'm due form of law,
shall give a valid title against all persons
claiming under such collector or his sureties,
respectively.
| SEC. So. Ind Be il further enacted, That for SUI
perintendng the collection of the direct tax and
internal duties or income tax laid by this act,
an officer is hereby authorized in the Treasury
Department, to be called Commissioner of
Taxes, who shall be charged, under the di-
rection of the Secretary, with preparing all the
forms necessary for the assessment and collec-
ton of the tax and duties aforesaid, with pre-
pairing, signing, and distributing all such IL
censes as are required and with the general
superintcndcncc of all the officers employed in
assessing and collecting said tax and duties
said commissioner shall be appointed by the
President, upon the nomination of the Secre-
tary of the Treasury, and he shall receive an
annual salary Of three thousand dollars. The
Secretary of the Treasury may assign the nee
essary clerks to the Office of said commissioner.
whose aggregate salaries shall 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. lind be Il further enacted, That in
case of the sickness or temporary disability Of
a collector to discharge such of his duties as
cannot, under existing laws, he discharged by
a deputy, they may be devolved by him upon
deputy: Proridcd, information thereof be
Immediately communicated to the Secretary
of the Treasury and shall not be disapproved
by him And propided That the responsibility
OF the collector or his surcties to the United
States shall not be thereby affected or i'm
paired.
| SEC 3d. And be yfuther enacted, That in
case collector shall die, resign, or he remov-
ed, the deputy of such collector longest i'm
service at the time Immediately preceding,
who shall have been longest employed by
him, may and shall, until succcsso. shall be
appointed, discharge all the duties of said col
hector, aud for whose conduct, in case of the
death of the collector, his estate shall be re-
sponsibe to the United States.
| Approved, August 5, 1861.
|