Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-26

herein prescribed and allowed to assessors assistant
SCISSORS and collectors OF the United States to deduc'
ton OF fifteen cen um the quota of direct tax ap
portopgd TO such state territory or the District OF GO
lumba levied and collected by snd state, territory and
District of Columbia through its said officers Provided
however, That the deduction shall only be made to APP
ply 10 sueh part OF parts OF the same as sa nave been
uay paid into the treasury of the United ates
payment relates and deduction of ten pet centum
part parts ofthe shall have been actually
paid the treasury of the United States before
the last day of September in The year to which such pay
ment relates such year being regarded commencing
on the first day of r Aud provided further, That
whenever notice of The intention to make such payment
by the state territory, and the District of Columbia
shall have been given to the secretary of the treasury
in accordance with the foregoing provisions no asses
sors assistant collectors in any
rory, district giving notice, shall be appointed,
unless said state territory district shall be In 9eault
And proyldedturther Ihat The amount direct tax APP
portoned to state territory, the District of Co
lumbia shall be liable to be paid and satisfied in whole
or1n part bv the release OF such state territory or els
trGt duly executed, to the United States, of any qui
dated and determined claim of such state territory,
district Of equal amount against the United states;
Provided That in of sucn release such state, terri
tory district shall be allowed the same abatement OF
the amount OF such tax as would be allowed in case OF
payment of the in money
the duty of the collectors in their respective
districts and they hereby authorized TO collect the
duties imposed by this act and to prosecute for the
c0yey of the same and for the recovery Of any sum or
sums which be forfeited by virtue of this acts and
all fines penalties and torfeitures which shall be in
Cured by force of this act shall and may be sHed for
and recovered in the name OF the United States or of
the collector within whose district any such fine penal
ty forfeiture shall have been incurred by BILL plant,
or information; moiety thereof to the use OF the
United States and the other moiey thereof to the use
of such collector
SEC. So And be it further enacted, That the amount
of all debts due the United states by any collector
under this act whether secured by bond otherwise,
shall and hereby declared to be lien the la lds
and real estate of such collector and of his surees, If
he shall have given bond from the time when suit sha
beinstituted for recovering the same and for want of
goods and chattels and other Tsonal effects of such
collector his sureties satisfy judgment which
shall or may be recovered against them, respectively,
such lands and real estate be sold at public auction
being advertised for at least three weeks in not less
than three public papers within the collection district
and in newspaper printed in the county if any there
no civ m tpp N gnl
lands estate sold in purSua of the author
y aforesaid the conveyances of The marshals their
deputies executed i'll due form of law Shall give valid
title against all claiming under such collector
his sureties respectively.
SEC So And be further enacted, That for superin'
tending the collection of the direct and internal du
ties rincome laid by this act, officer is hereby
authorized in the treasury department. to be called
missioner ofTaXes who shall be charged, urder the d
for the esSment and collection OF the tax
and duties aforesaid with preparing signing disr
utng ali such licenses required and with the general
superintendent # all the officers employed in assessing
shall be appointed the president upon the nomination
of the secretary of the treasury and he shall receive
annual salary of three thousand dollars Inc secretary
of the treasury may assign the necessary clerks to the
office of said commissioner, whose aggregate salaries
shall not exceed six thousand dollars per annum and
the amount required to the salaries of said commits
si0ner and clerks is hereby appropriate
SEC 81 And be it further enacted, That in case Of
the sickness temporary disability of collector 10 dis
charge such of his duties cannot under existing laws
be discharged by deputy they may be devolved by him
datey communicated to the secretary of the treasury
and shall not be dis pproyed by him; And provided
That the responsibility of the collector his suretes to
the United States shall be thereby affected inn
paired
lectoI shall die, resi- be removed the deputy of
such collector longest in service at the time Immediately
him, and shall, until successor shall be appointed
discharge all the duties Of said collector, and whose
shall be responsible to the United states.
Approved, August 5, 1861.