St. Charles City Republican intelligencer. [volume] (St. Charles City [Charles City], Iowa) 1857-1861, 1861-09-12
To the Territory of New Mexico. siytv two

| salu nine hundred and eightv-twO dollars
To the Territory of Washington, seven
thousand seven hundred and tifty-ivc and
one-third dollars.
To the Territory of Nebraska, nineteen
thousand three hundred and twelve dollars
To the Territory of Nevada, four thousand
| five hundred and nincty-two and two. third
dollars
To the Territory of Colorado. twenty-five
thousand nine hundred and five and one.thirl
dollars.
10 the Territory of Dakota three thousand
two hundred and forty-o and onc-thiri
dollars.
To the District of Columbia. forty nine
thousand -four hundred and thirty-s seven and
one third dollars.
| SEC. 0. lind be Il further enacted, That for
the purpose of assessing the above tax and
collecting the same, the President of the
United States be and he is hereby authorized
To divide, respectively the States and Terrific
rics of the United States and the District OF
Columbia into convenient collection districts,
and to nominate and, by and with the advice OF
the Senate, To appoint an assessor and collector
for each such district who shall be freehold
ers and resident within the same: Prori2ci,
That any of said States and Territories, as well
as the District of Columbia, may, il the Prcsi-
dent shall deem it proper. be erected into one
district: And Procidrd further, That the APP
pointmcnt of said assessors and collectors, or
any of them, shall not be made until on or
after the second Tuesday in February one
thousand eight hundred and sixty two. .
SEC 10. Ind be II FURTHER enacted, That before
any such collector shall enter upon the duties
of his Office he shall execute q bond for such
amount as shall be prescribed by the Secrcta.
ry of the Treasury with surctes to be approv-
ed as sufficient by the Solicitor of the Treasu-
-, ~, 80. 4
shall justly and faithfully account for to
the United States, and pay over, in COM
pliance with the order or regulations of
the Secretary of the Treasury, all public
moneys which may come into his hands or
possession which bond shall be filed i'm the
Office of the First Comptroller of the Treasury,
to be by him directed to be put in suit upon
any breach of the condition thereof And
such collectors shall, from time to time. re-
new, strengthen, and increase their official
bonds, as the Secretary of the Treasury may
direct.
SEc. IL. Ind he IL furtler enacted, That each
of the assessors shall divide his district into "a
convenient number of assessment districts,
within each of which he shall appoint one re-
spectacle freeholder to lie assistant assessor !;
and each assessor and assistant assessor SO ap-
pointed, and accepting the appointment, shall
before he enters on the duties of his appoint
ment, take and subscribe before some competent
magistrate or some collector, to be appointed
by this act, (who is hereby empowered to ad-
minister the same,) the following oath or affir-
nation, to wit Il A. b., do swear, or affirm,
as the case may be, that will to the best of
my knowledge, skill, and Judgment, diligently
and faithfully execute the office and duties OF
assessor for, manning the assessment district. |
without favor or partiality, and that will
do equal right and justice in every case in
which L shall act as assessor And q certiri-
cate OF such oath or affirmation shall be deliv-
cred to the collector of the district for which
such assessor or assistant assessor shall be ap-
pointed. And every assessor or assistant as
SCISSOR acting i'm the said office without having
taken the. said oath or affirmation shall forfeit
and pay one hundred dollars, one moiety
thereof TO the use of the United States, and
the other moiety thereof to him who shall
first sue for the same To be recovered, with
costs of suit, in any court having competent
jurisdiction.
SEC. IL. .ind be Il further enacted, That the
Secretary of the Treasury shall establish regu-
laiions suitable and necessary for carrying this
act into effect; which regulations shall be
binding ON each assessor and his assistants in
the performance of the duties enjoined by or
under this act, and shall also frame instruc-
tions for the said assessors and their assistants !;
pursuant to which instructions the said asses
sors shall, ON the first day of March next,
direct and cause the several assistant assessors
in the district to inquire after and concerning
all lands, lots Of ground, with their improve
mentS, buildings, and dwelling houses, made
liable to taxation under this act, by reference
as well to any lists of assessment or collection
taken under the laws of the respective States,
as To any other records or documents, and by
all other lawful ways and means, and To value
II "A. f,x~.
the manner prescribed by this act, and IN con-
above mentioned.
SEC. l3. Ind BE- IL further eHdcisd That the
said direct tax laid 10y this act shall be assess.
ca and laid ON the value of all lands and lots
of ground, with their improvements and
dwelling houses. which several articles sub
ject To taxation shall be enumerated and val
ued, by the respective assessors, at the rate
each of them is worth in money on the first
day of April eighteen hundred and sixty two I.
Protided, hoeeeer, That all property, OF what
ever kind, coming within any of the foregoing
descriptions, and belonging 10 the United States
or any State, or permanently or specially ex-
empted from taxation by the laws of the State
wherein the same may be situated at the time
of the passage of this act, together with such
property belonging to any individual, who
actually resides thereon, as shall bc worth the
sum OF five hundred dollars, shall be exempt
ed from the aforesaid enumeration and valua.
alton. and from the direct tax aforesaid Ind
prorided further, That in making such assess
ment due regard shall be had to any valuation
that may have been made under the authori-
ty OF the State or Territory at any period near.
est To said first day of April.
SEC. Ia. Ind be IL further enacted, That the
respective assistant assessors shall, immediate
ly after being required as aforesaid by the as
SCISSORS proceed through every part OF their
respective districts, and shall require all per-
sons owning, possessing, or having the care or
management of any lands, lots of ground,
buildings, or dwelling houses, lying and being
within the collection district where they reside,
and liable TO a direct tax as aforesaid, to de-
liver written lists of the same; which lists
shall be made in such manner as may be di-
rected by the assessor, and, as far as practica-
BILE, conformably to those which may be re-
quired for the same purpose under the author
ity Of the respective States.
SEC. 10. Ai,d BE- IL further enacted, That if any
person owning. possessing. or having the care
or management of property liable To direct
tax, as aforesaid, shall not be prepared to ex-
hibit written list when required, as afore-
said, and shall consent to disclose the particu-
larsof any and all the lands and luts of ground.
| with their improvements, buildings, and
uWeiIng- houses, taAhbic US uioEcssii, tHcn,
and in that case, il shall be the duty of the
officer to make such list, which, being distinct
! ly read and consented to, shall be received as
the list of such person.
| SEC. Is. 1Rd be Il faJtter enacted, That if.any
such person shall deliver or disclose to any
assessor or assistant assessor appointed in pur-
suance of this act, and requiring a list or lists.
as aforesaid, any false or fraudulent list, with
intent to defeat or evade the valuation or emu.
meration hereby intended to be made, such
person. so offending, and being thereof con.
victed before any court having competent ju-
risdiction, shall be fined in "A sum not exceed
ing five hundred dollars, at the discretion ol
the court, and shall pay all costs and charges
of prosecution aud the valuation and emu
meration required by this act shall, in al
such cases, be made, as aforesaid, upon lists
| according to the form above described, to be
made out by the assessors and assistant asses
sors, respectively which lists the said asses
sors are hereby authorized and required te
make according To the best information they
can obtain, and for the purpose OF making
which they are hereby authorized TO enter in
to and upon all and singular the premises, re
spectiyely and from the valuation and emu
mcration So made there shall be no appeal.