Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-09-02

herein prescribed and allowed to assossors a. sisant
ill., M ana collectors OF the United States To deduc
or2hrd to such state, territory or the district Of co
Dlsrie o au SOLICITED by said state, territory, and
W olulnDlh through its said officers: Provided
npWeNer ihat the deduction shall only he made 10 a.
Ply 10 such part parts of the same as shall have been
aciuay paig into the treasury OF the United ates on
NaVmct relat ' uay OF Jgpe IN the year which such
pashen. teIates and deduction If ten pet centun TO
suq part or parts Us shall have been nctuav
pad INTO the treasury of the United states on or hct"r
the last day Of September in he wear to wcb c nay
ment relates, such year being regarded a. eommereiGe
whenever notice Of the intention make such naymeni
by the state or territory, and the District OF Columbia
shal nave Deen given to the secretary the trensu
in accordance with the foregoing provisions no asses
sors assistant assessors or collectors, in
unless said state territory or district shall be in teiut;
And provided further, That he direct tax Az
portoned TO state territory, the District OF Co
lumbia shall be liable to be paid and satisfied, whole
orm part bv the release Of such state territory dis
trct, duly executed, to the United States, of any qu
dated ard determined claim of such state territory,
district OF equal amount against the United States
Provided That in case OF such release, such state terri
tory or district shall be allowed the same abatement of
the amount oil such tax would be allowed in
payment OF me sam n money. ,,.,.,,,,
the DUTY of me collectors aforesaid in their respective
districts and they ore hereby authorized to collect the
duties impqsedby TINS act and to prosecute for the re-
covey of the same. and for the Of any
which be forfeited by Hirtue of this act and
all fines penalties, and tortcitures which shall be in
Cured by force of this act shall and may be sued for
and recovered in the name OF the United States or of
ty, forfeiture shall have been incurred by bill plant,
or ntormation one moiety thereof to the use OF the
SEC IS And be it further enacted, That the amount
of all debts due TO the United states by any collector
under this act whether secured by bond otherwise,
shall and hereby declared be lien upon the la ids
and real of such collector of his surctcs if
he shall have given bond from the time when suit sha
be instituted for recovering the same; and FIR want of
goods and chattes and other rsonal effects of such
collector or his sureties to satisfy Judgment which
shall or be recovered against Them respectively,
such lands and real estate be sold public auction,
after being advertised for at least three weeks in not less
than three public papers within The collection district,
and in one newspaper printed in the county, any there
be- AT least six weeks prior to the time sale and for
all lands or real estate sold in pursua OF tine authori
deputies, executed in due form of law, shall give valid
title against all persons claiming under such collector
his surettes, respectively.
SEC So And be it further enacted That for supein.
tending the collection of The direct tax ard internal du.
authorized in the treasury department. to be called Com
missioner of Taxes, who shall be charged, the di
rection of the secretary, with preparing all the forms
necessary lGr inc as es5met and collection OF the tax
and duties aort said with preparing signing, anddstrb
ung all such licenses required and with the general
superintcncnce foll the officers employed in assessing
ana cot ctin. said tax and duties; said commissioner
shall be appointed by the president upon the nomination
OF the secretary OF thu treasury ana he shall receive
annual salary of three thousand dollars The secretary
OF the treasury assign the necessary clerks
once oil sald commissioner whose aggregate salaries
shall not exceed six thousand dollars per annm, and
the amount required to pay the salaries of said commits
sioner and clerks is hereby appropi lated
SEC 81. And be it further enacted That in case of
the sickness or temporary disability of collector dis
charge such of his duties as cannot under existing laws,
be discharged by deputy they be devolved by him
upon deputy Provided, information thereof be irme
daey communicated to the secretary of the treasury,
and shall not be dis pproved by linn And provided
That the responsibility of The collector his surctcs
the United states shall not be thereby affected inn
paired.
SEC. S. And be it further enacted That in case col
Iecot shall die, resi- n. be removed the deputy of
such collector longest in service the time Immediately
preceding, VINO shall have been longest EN- loved by
hin may and shall until successor shall be appointed,
discharge all the duties OF said collector ard rwhose
conduct IN case q the death Of the collector his estate
shall he responsible to the United States.
Approved, August 5 1867.