Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-21

vices herein be paid by and received from the parties
Ike costs Of suit as the judge of the district court shall
IN that respect, tax and allow.
SEc 49, And be II further enacted That the several
eollectors shall at the expiration of MONTH after
tary Of The treasury Of th 20 S made
by them, respectively, within the month, and pay
quarterly or sooner If required by the secretary Of the
treasury, the moneys by them respectively collected
within the said term; aud each the said collectors
snail complete the collection of all annually
signed to him for collection, as aforesaid shall paw
the into the treasury and shall render final ac
count 70 the treasury department, within six months
from and the dav when he shall have
collection lists from the said board or the
said requsiton of the secretary of the treasury
said: Provided however, That the period OF one
ana three months from the said annual ddv shall be
aforesaid by the secretary Of the treasury
spec the taxes contained in the list transmitted 10
SEC. A. And be 1t further enacted That each collector
shall be charged with the whole amount OF taxes hun
receipted whether contained in the lists delivered to him
by the principal assessors, respectively, or transmitted
for the amount of taxes contained in the lists transmit
ted in the above provided other collectors
taxes Of such as may absconded or become
insolvent subsequent to the date of the assessment and
prior to the day when The tax ought according to the
provs on Of this act to have been collected Provided
That it shall he proved to the satisfaction of the first
comptroller Of the treasury that due diligence used
by colecto and that property was left from which
r each state as Aforesaid bv the secretary
Of the treasury shall receive credit for the due
sale in manner aforesaid, shall or may have been pur
chased BY him IN behalf Of the United states
SEC. AZ And be il further enacted. That If any coli
lector shall fail either collect render his account
before provided il shall be duty the first Comp
troer of the treasury and he hereby authorized and
the the solicitor of the treasury who shall issue
of distress against such delinquent collector
and ssuretes directed to the marshal OF the district
therein expressing the amount of the taxes with which
the said collector is chargeabe and thel sums f any
which have beeu paid And the said marshal shall him
self by his deputy Immediately proceed to levy and
collect the which may remain due, by distress and
sale OF the goods and chates or any personal eeet Oh
the delinquent collectors and for want Of goods chaels
or effects aforesaid sufficient to satisfy the said warrant
the same be levied the person of the collector
who committed to prison, there tn remain until
withstanding the commitment of the collector to prison
as aforesaid or if he abscond and goods chattes and
effects cannot be found sufficient satisfy the said
rant the said marshal or his deputy shall and may pro-
coed to levy and collect the which remains due by
distress and sale of the goods and chattels
sonal effects OF the surety suretes OF the delinquent
collector. And the amount of the sums due from any
collector aforesaid SHALL and the hereby de
clarel to lien upon the lands and real such
charged according to law. AMI for of goods and
ehattels other personal effects of such collector
his sureties sufficient to satisfy any warrant Of distress
issued pursuant to the preceding section Of this act the
lands and real estate of such collector and his suretes
or SO much thereof as may be necessary for satisfying the
said warrant after being advertised for at least three
weeks in not less than three public places in the coec
ton district and in printed in the county
district if there be- prior to the proposed time of
and for all lands and real estate sold in pursuance of the
authority aforesaid the conveyauce3 OF the marshas
their deputies executed in due form Of law shall give
valid title against all persons claiming under delinquent
collectors or their suretes aforesaid. And all moneys
isyng the said wa rant of Distress aud paving the rc
sOnabe costs and charges OF sale shall be returned
the proprietor of the lands real estate sold afure
said.
Sec 49, And belt further enacted that each and every
collector his deputy, who shall tcse be guilty
ofauy extoron OPPRESSION urder color of this act,
or shall demand Gtner greater MS than shall be
thorzed by this act shall be liable to pay not
eeedng two thousand dollars to be recovered by and for
the Of the party injured, with suit any
court having competent jurisdictions and each and every
collector or his deputies shall give receipts all
Sec. a And be it further enacted that separate
counts shall be kept at the treasury of all moneys
ceiyed from the direct tax from Internal duties
or income tax In ea,h OF the respective states terrific
RES and District of Columbia and colec ion distrGts
and that separate accounts shall be kept Of the amount Of
each species of duty that shall accrue with the moneys
and to the other officers employed in OF the respect
i've states territories, and collection districts which
counts it shall be the duty the the
ny annually, in the month of December, to lay before
congress.
expiration OF one yearly and yea, after the
ruay next inquire and ascertain, in the ma ner by y
ceding valuation assessment and appointment
direct tax by this laid and within twenty days there
changes, aud transmit one list TO the secretary OF the
treasury another list the commissioner of taxes, and
the third shall delivered the collector of the col
lection district And tshall yearly, and every after
the said year Thousand eight hundred and sxy-wo
be duty the secretary Of the treasury notify the
collectors OF the several collection districts the day
which it shall be the dut of the said collectors to com
laying aud collecting the annual drecta by this
act laid and imposed according to the assessment of the
tax lists to them delivered by the said assessors as lore
said, subject only to such aerat therein shall be
treasury conform the transfers and CHANCES afore
sau ascertained by assessors aforesaid and said
conclude the COLLECTION Of the said drecftax in the same
and within the time he enbeiore provided and
SEC 49, And be it further enacted, That in any
state territory the District of Columbia after notice
given of its intention and pay, to levy col
ec and said drecttaX herein provided and appor
toned TO said state territory district shall in any year
after the taking effect OF this fail to pay the amount
OF said direct tax thereof provided in this
act in such shall be awtut for the secretary Of
the treasury Ot the United States appoint United
States assessors assistant and collector as in
this provided, whose duty 1t shall be to proceed
forthwith under such regulations The said secretary
of the treasury shall prescrbc to collect all or pat
of said direct tax the same as though said state terri
tory, district had not given notice. assumed to
Sic Il. And be 1t further enacted That any person
who shall be convicted of wliully taking false oath
frmaon is required to be taken by this act, shall be
liable to the pains and penalties to which persons are
liable for willul aud corrupt perjury, and snail,
over forfeit the sum of five hundred dollars
SEC As And be it further enacted That there shall b,
allowed collectors appointed under this
compensation for their services and that of their deputies
in carrying this act into effect commission of four pc
centun upon the first hundred thousand dollars one PEE
upon the second hundred thousand dollars
hundred thousand dollars such commissions to be com
pGn e SSer ~ e es a
department: Provided That in no case shall such conn
| principal officer and two thousand for an assist
ant And shall be further allowed to each collect
and blank books used In the performance OF their official
duties which, after being duly examined and certified By
the commissioner Of taxes shall be paid out OF the treas
ur
| SEC 40. And it further enacted, That from and
after the first day of January next there shall BE- levied
collected and paid, upon the annual income of every
person residing in the United States whether such in
come derived from any kind Of property, from
procession trade employment or vocation carried ON in
the United States elsewhere from any other
whatever, if such annual income exceeds the sum of
eight hundred dollars tax Of three per centum on the
dred dollars Provided That upon such portion of said
Income as shall be derived from interest upon treasury
notes or other securities Of the United States there shall
be levied. collected and paid tax of aud onehaf
per centum. Upon the income, rents, dividends
crung upon any property securities, stocks owned i'll
the United States by citizen Of the United States
siding broad there shall be Levied collected and paid
income derived from interest on treasury notes and other
securities of The of the United States which
shall pay one and onehalf per centum The tax herein
provided shall be assessed the annual income OF the
persons hereinafter named for the next preceding
the time for assessing said wit the
cedng the first of January eighteen hundred sixty
lie shall become lien the property other
OF said income for the amount of the with the in
vided That in estimating said income all NATIONAL state
or local taxes assessed upon the property, from which
! the income is derived, shall be first deducted.
SEC 5O@And be it further enacted That il shall be
the duty of the President of the United States and he
is hereby authorized by and with the advice and
sent OF the Senate appoint principal assessor and
principal collector In each of the states and terrific
rics of the United States and in the District OF Column
bia, to and collect the internal duties income
tax imposed by this act with authority in each of said
officers appoint many assistants the public
vice require TO be approved by the secretary the
The said be assessed and collected
under such regulations the secretary of the treasury
| may prescribe The said collectors, herein author
lied to be appointed, shall give bonds to the salts
faction Of the secretary of the treasury in such
he prescribe, for the faithful performance Of their
shall prescribe such reasonable compensation for the
aud collection of said internal duties income
may appear to him just and proper not however
exceed in any the of two thousand i've hun
dred dollars per the principal officers herein