The national Republican., 1861-08-08
ruary next and in each succeeding wear there.

ruary next, and In each succeeding year there
after, of its intention to assume and pay, or to
assess, collect, and pay into the Treasury Of the
United States, tho dire tax imposed by this
act, shall be entitled, in leu of the compen-
sation, pay per diem and per cnntago herein
prescribed and allowed 10 assessors, assistant
assessors, and collectors OF the United States, to
a deduction Of fitec, per centNm on the quota
of direct tax apportionsd to anch State, Terri
tory, or the District cf Columbia, levied and
collected by said State. Territory and District of
Columbia, through its said officers: Provided,
hopeuer, That the deduction shall only be
made to apply to such part or parts Of
the same as shall have been actually paid
into the Treasury of the United States on
or before the last day Of juno in the year
to which such payment relates, md a dc.
duction Of ten per centum to such pnrt or parts
of the same as shall have been actually paid
into the Treasury Of the United State, on or
before the last day of September in tho year to
which such psymsn. relates, such year being
regarded "a commencing on tho first day Of
April: And prov ded, furth r, That whenever
notice Of the intention 70 make such paynen. by
the State, or Territory, and the District of Co.
lumbia, shall have been given to the Sccro'ary
OF the Treasury, in accordance with the forcgo-
ing provisions, no assessors assistant assessors,
or collectors, in any State, Territory or District
SO giving notice, shall be appointed, unless said
State, Territory, or District shall hn in default
And procided, turthcr That tho nmoun. of direct
tax apportoned to any State, Territory, or the
District Of Columbia, shall hc liable to be paid
and satisfied, in whole or in part, by the release
ofsuch State Territory, or District duly executed
to the United States, Of my liqudated and de-
termined claim Of such State Territory, or District
of equal amount against the United States:
Propided, That, in case of such release, such
State, Territory, District shall be allowed the
same abatement Of the amount of such tar as
would be allowed in case Of payment of the
same in money.
Sec. 81. And be it further enacted, That It shall
be the duty of the collectors aforesaid In their
respective districts, and they are hereby author
lied, to collect the duties imposed by this act
and to prosecute for the recovery of the same,
and for the recovery Of any sum or sums which
may be forfeited by virtue of this act; and all
fines, penalties, and forfeitures which shall be
incurred by force of this act, shall and may be
sued for and recovered in the name of the United
States or of the collector within whose district
any such fine, penalty, or forfeiture shall have
been incurred, by bill, plant, or information
one moiety thereof to the use of the United
States and the other moie'y thereof to the use of
such collector.
Sec. IS. And be it further enacted, That the
amount Of all debts due 10 the United States by
any collector, under this act, whether secured
by bond or otherwise, shall and are hereby
declared to be a lien upon the lands and real
estate Of such collector, and of his sureties, if
he shall have given bond, from the time when
suit shall be instituted for recovering the same
and for want of goods and chattels and other
personal effects Of such collector or his sureties
to satisfy any judgment which shall or may be
recovered against them, respectively, such lands
and real ate may be sold at 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, IF any there be, at least six weeks
prior to the time Of sale; and for all lands or
real estate sold in pursuance of the authority
aforesaid, the conveyances of the marshals or
their deputies executed in due form of law,
shall give valid title against all persons claim.
ing under such collector or his suretes, respect
lively.
Sec. Sc. Andbeh further enacted, That, for super
intending the collection of the direct and inter.
nal duties or income tax laid by this act officer
is hereby authorized in the Treasury Department,
to be called commissioner of Taxes" who shall
be charged, under the direction of the Secretary,
with preparing all the forms necessary for the
assessment and collection of the tax and duties
aforesaid with preparing, signing, and distribute
ing all such licenses as are required, and with
the general superintendence of all the officers
employed in assessing and collecting said tax
and duties said commissioner shall be appointed
by the President, upon the nomination of the
Secretary of the Treasury, and he shall receive
an annual salary of three thousand dollars. The
Secretary of the Treasury may assign the neces-
sary clerks to the Office of said commissioner,
whose aggr" gate salaries shall not exceed six
thousand dollars per annum, and the amount
required to pay the salaries of said commissioner
and clerks is hereby appropriated.
Sec. 81. And be il further enacted That in case
of the sickness or temporary disability of col
lector 10 discharge such of his duties as cannot,
under existing laws, be discharged by deputy,
they may be devolved by him upon a deputy
Provided, information thereof be Immediately
communicated to the Secretary of the Treasury,
and shall not be disapproved by him: And pro-
Vided, That the responsibility of the collector or
his sure les to the United States shall not be
thereby affected or impaired.
Sec. 90. And be further enacted, That 10
case c. Hector snail die, resign, or be removed,
the deputy of such collector longest In service
at the time Immediately pr ceding, who shall
have been longest employed by him, may and
shall, until successor shall be appointed, dis
charge all the duties of said collector, and for
and for whose conduct, In case of tho death of
the collector, his estate shall be responsible to
the United States.
approved, Augu,t 6, 1861.