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

ury Department, within six months from and
after the day when he shall have received the
collection lists from the said board of assessors
or the said requistion of the Secretary of the
Treasury, as aforesaid ProUided, ho,ccrer, That
the period of one year and three montbs from
the said annual day shall be annually allowed
to the collector designated in each State, us
aforesaid, by the Secretary of the Treasury,
with respect to the taxes contained in the list
transmitted to him by the other collectors, as
aforesaid
SEC. Al. And be Il. further enacted. That each
collector shall be charged with the whole
amount of taxes by him rcceiptcd, whether
contained in the lists delivered to him by the
principal asscssors, respectively, or transmitted
TO him by other collectors; and shall be al
lowed credit for the amount of taxes contain
ed in the lists transmitted in the manner above
provided to the other collectors, and by them
receipted as aforesaid ; and also for the taxes
of such persons as may have absconded or be-
come insolvent, subsequent to the date of the
assessment, and prior to the day when the tax
ought, according to the provisions Of this act,
to have been collected: Proridef, That it shall
be proved to the satisfaction of the FIRST Comp
troller of the Treasury that due diligence WAS
used by the collector, and that no property
was left from which the tax could have been
recovered and each collector, designated in
each State, as aforesaid, by the Secretary OF
due for all tracts of land which, after being Of
fercd by him for sale in manner aforesaid,
shall or may have been purchased by him In
behalf of the United States.
SEC. 42. And be Il further enacted, That if any
collector shall fail either to collect or to render
his account, or to pay over in the manner or
within the times hereinbefore provided, it
shall he the duty of the First Comptroller OF
the Treasury, and he is hereby authorized and
required, Immediately after such delinquency
to report the same to the Solicitor of the
Treasury who shall issue warrant of distres:
against such delinquent collector and his sure
ties, directed To the marshal of the district,
therein expressing the amount OF the taxes
with which the said collector is chargeable, and
the sums, ifany, which have been paid, and the
said marshal shall, himself, or by his deputy,
Immediately proceed to levy and collect the
sum which may remain due, by distress and
sale of the goods and chattels, or any personal
effects of the delinquent collector and for
want of goods, chattels, or effects aforesaid,
sufficient TO satisfy the said warrant, the same
may be levied on the person of the collector,
who may be committed to prison there to re-
main until discharged in due course of law
and furthermore, notwithstanding the COM
mitment of the collector to prison, as aforesaid,
or if he abscond, and goods, chattels, and ef-
fects cannot be found sufficient to satisfy
the said warrant the said marshal or his
deputy shall and may proceed to levy
and collect the sum which remains due,
by distress and sale of the goods and
chattels, or any personal effects, of the surety
or suretics of the delinquent collector And
the amount of the sums due from any collec-
tor, as aforesaid, shall, and the same are here.
by declared to be a lien upon the lands and
real estate of such collector and his suretics
until the same shall be discharged according
to law. And for want of goods and chattels
or other personal effects of such collector o
his sureties, sufficient to satisfy any warrant O
distress, issued pursuant to the preceding sec
ton of this act the lands and real estate of such
collector and his surcties, or SO much thereof
as may be necessary for satisfying the said war
rant, after being advertised for at least three
weeks i'm not less than three public places in
the collection district, and in one newspaper
printed in the county or district if any there
be, prior to the proposed time of sale, may
and shall be sold by the marshal or his deputy;
and for all lands and real estate sold in pur-
suance of the authority aforesaid, the convey
ances of the marshals or their deputies, exc
cutcd in due form of law shall give a valid
title against all persons claiming under delin-
quent collectors, or their sureties aforesaid.
And all moneys that may remain of the pro-
ceeds of such sale, after satisfying the said
warrant of distress, and paying the reasonable
costs and charges of SALE shall be returned t.
the proprietor of the lands or real estate sold
as aforesaid.
SIC. 43. dnd be IL further enacted. That eacl,
and every collector, or his deputy, who shall
exercise or be guilty of any cxto,tion or op-
preston, under color of this act, or shall de-
mand other or greater sums than shall be a,l-
thorized by this act, shall be liable to pay
sum not exceeding two thousand dollars, to h,
recovered by and for the use of the party in
jured, with costs of suit, in any court havin,
mi it,ric t.ffr a,,I
collector, or his deputies, shall give receipts fol
all sums by them collected and retained in
pursuance of this act
SEc. A. 1ald be ii further enacted, That sep.
arate accounts shall be kept at the Treasury OF
all moneys received from the direct tax, and
from the internal duties, or income tax, in
each of the respective States, Territories, and
District Of Columbia. and collection districts
and that separate accounts shall he kept Of the
amount OF each species of duty that shall nc
crGc, with the moneys paid to the collectors,
assessors, and assistant assessors, and TO the
other officers employed in each of the respect
i've States, Territories. and collection districts
which accounts it shall be the duty of the Sec.
rotary OF the Treasury, annually, in the
month Of December, to lay before Congress
SEc. i5. And be Il further enacted, That til,
assessors respectively, shall yearly and in ever,
year, after the expiration Of one year from tn
second Tuesday Of February next, inquire ans
ascertain, in the manner by the fourteenth
section of this act provided, what transfer
and changes of property in lands, lots o
ground, buildings. and dwelling houses have
been made and effected in their respective dis
tric,s, subsequent to the next preceding valua
ton, assessment, aud apportionmcnt of the di
rect tax by this act laid and within twent,
days thereafter they shall make out three lists
of such transfers and changes, and transmit
one list To the Secretary of the Treasury, an
Other list to the Commissioner of Taxes anc
fle third shall lie delivered to the collector o
the collection district. And it shall yearI,
and every year. after the said year one thou
sand eight hundred and sixty-two, be the du
ty Of the Secretary of the Treasury to motif,
the collectors Of the several collection districts
the day on which it shall be the duty of the
said collectors to commence laying and collec-
ting the annual direct tax by this act laid and
imposed, according to the assessment of the
tax lists to them delivered by the said asses
sors, as aforesaid, subject only to such altera-
tions therein as shall be just and proper, in the
opinion of the Secretary Of the Treasury, to
conform to the transfers and changes aforesaid,
ascertained by the assessors aforesaid; and the
said collectors shall, annually, in all respects,
proceed in and conclude the collection of the
said direct tax in the same manner and with
IN The time hereinbefore provided and pre-
scribed.
SEC. 46. And be IL further enacted, That in
ease any State, Territory, or the District of
Columbia, after notice given of its intention
to assume and pay, or to levy, collect, and nav
said direct tax herein provided for and appor-
TONED to said State, Territory, or District,
shall in any year, after the taking effect of
this act, fail to pay the amount of said direct
tax or any part thereof, as provided in this act,
In such cases it shall be lawful for the Secreta.
~ Of the Treasury of the United States to