The national Republican., 1861-08-08


the United States, and In the District of Colum-
bia, to assess and collect the internal duties or
iucome tax imposed by this act, with authority
In each Of said officers to appoint so many
assistants AS the public servit may require, to
be approved by the Secretary Of the Treasury.
The said taxes to be assessed and collected
under such regulations as the Secretary Of the
Treasury may prescribe. The said collectors
herein authorized to be appointed, shall give
bonds to the satisfaction of the Secretary of the
Treasury, in such sums as he may prescribe, for
the faithful performance Of their respective
duties And the 81 cretary OF the Treasury
shall prescribe such reasonable compensation
for tie assessment and collection Of said inter-
nnl duties or inc me tax rs may appear to him
just and proper not, however, to exceed in any
case the sum Of two thousand five hundred
dollars per annum for the principal officers
herein referred to, and welve hundred dollars
per nunum for an assistant. The assistant col
iectors erein rrovided shall give bonds to the
satisfaction Of the priucipll collector for the
fai hful performance Of tn ir duties. The Secre-
tsry of the Treasury Is further authorized to
sc ect and appoint one or more deposita les In
each State TO the deposit and safe-keeping Of
the monies arising from the taxes herein i'm
posed when collected, and the receipt of the
proper officer OF such depository to the collector
for the moneys deposited by him, shall be the
ment Of bis account atthe Treasury Department.
And he Is further authorized and empowered to
make such officer or dep sitary the discussing
agent OF the Treasury for the payment of all
Interest due to the tizens Of such State upon
the Treasury notes or other Government securi-
ties issued by authority of law. And he shall
also prescribe the forms of returns 10 be made
to the Department by all assessors q d collect
ors appoiuted under the authority Of this act.
ua hall alo ocriho fh, c,run of ooth ohlt-
cation to be taken by the several officers author
lied or directed to BE- appointed and commits
stoned by the Pres under this act, before q
competent magistrate duly authorized to ad-
minister oaths, and the form Of the return to be
m de thereon to the Treasury Department.
Sec. 81. And be ii further enacted, That the tax
herein imposed by the forty ninth section Of this
act shall be due and payable on or before the
ihirtieth day OF June, in the year eighteen hum
dred and sixty-two, aud all sums due and un-
paid 1t that day shall draw interest thereafter
at the rate Of six per centum per annum and
If any person or persons shall neglect or refuse
to pay, after due notice, said tax assessed
against him, her, or them, for the space of more
than thirty days after the same is due and
payable, 1t shall be lawfal for any collector or
assistant collector charged with the duty of COL
lecting such tax, and they are hereby authorized,
to levy the same on the visible property of any
icient to pay such tax, with the interest due
thereon, and the expenses incident to such levy
and sale, first giving thirty days' pu0lic notice
of the time and place of the sale thereof and in
case of the failure OF any person or persons au-
thorized to act as agent or agents for the col
le, ton Of the rents or other income of any per-
son residing abroad shall neglect or refuse tv
pay ,he tax assessed thereon (having had due
notce) for moe than thirty days after the
a. -. 80 T,-n Il 4. L,,,l
two, the collector or his assistant, for the dis
trict where such property is located or rents or
income is payable, shall be and hereby is au-
thprized to levy upon the property itself, and to
sell the same, or so much thereof as may be ne
cessary to pay the tax assessed, together with
the interest and expenses incident to such levy
and SALE first giving thirty days public notice Of
the time and place Of sale. And in all cases of
the sale Of property herein authorized, the con-
veyance by the officer authorized to make the
sale, duly executed, shall give valid title to the
purchaser, whether the property sold be real or
personal. And the several collectors and assist
ants appointed under the authority this act
may, If they find no property to satisfy the taxes
assessed upon any person by authority Of the
forty ninth section OF this act, and which su III
person neglects to pay as hereinbeiore provided,
shall have power, aud 1t shall be their duty, to
examine under oath the person assessed under
this act or any other person, and may sell at
public auction, after ten days notice, any stock,
IN IS, chooses in action, belo 81 6 to said per-
son, or so much thereof as will pay such tax and
the expenses Of such sale and in case he re-
fuses to testify, the said several collectors and
assistants shall have power to arrest such per-
son and commit him to prison, to be he'd in
custody until the same shall be paid, with inter-
est thereon, at the rate of six ler ctntum per
annum from the time when the same was
pay able afores aid, aud all fees and charges #
such commitment and custody. And the place
of custody shall in all cases be the same pro-
vided by law for the custody Of peisons COM
mtted for any cause by the authority of the
United States, and the warrant OF the collector
stating the cause of commitment, shall he sufi-
ci mt authority to tn proper officer for rece wing
and keeping such person iu cu,tody uuIil the
amount of said tax und interest, and all fees and
the expense of such custody, shall have been
fully paid and discharged; which fees and ex-
peuses shall BIZ the same as are chargeabe under
The laws of the United States in 9th cases of
commitment aud custody. And 1t .hal be the
duty Of such collector to pay the expensss of
such custody, ard the same, with his fees, shall
be all we'd on sediment Of his accounts. And
the peso 80 committed sh,ll have the same
right to be dscharg from such custody as may
be allowed by the laws of the tat or 7 rritory,
or the Dist let of Columbia, where he Is 90 held In
custody, TO persons committed under the laws
of such State or Territory, or District of Colum-
bia, for the non. payment of taxes, and In the
manner provided by such laws or he may be
discharged at any time by order Of tho Secretary
of the Treasury.
Sec. So. And be il further enacted, That should
any Of the people Of any of the States or Terri
tories o. the United States, or the District of
Columbia, be In actual rebellion ainst the au-
thority OF the Government of the United States
at the time this act goes into operation so that
the laws of the United States cannot be executed
therein, it shall be the duty of the President,
and he is her by auth horzed, to proceed to exc
cute the provisions of thi, act within the limits
OF such State or Territory, or District of Colum-
hiI L. IL. 1. L..