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

in the wear eighteen hundred aud ttwo and all sums
due and unpaid at that day shall draw interest thereaf
person persons shall neglect refuse pay due
notice said tax assessed against him. her them fol
the space Of more than thirty DAYS after the is
and payable, It shall be lawful for any collector or as
ssant collector charged with the duty of collecting sucl
tax and they are hereby authorized to levy the
the visible property OF any such person, or so muel
thereof as NAV be sufficient to such tax, with The
levy and sale first giving thirty DAYS public notice
the time and place Of the sale thereof and In the
agent agents for the collection of the rents or other
income of any person residing abroad shall neglect
notice. for more than thirty DAYS after the thretb Of
June Eighteen hundred and sixty two, the collector or
his assistant for the district where such properts
Gated rents or income Is PAYABLE shall be and hereby
sell the same much thereof may be necessary
pay the tax assessed together with the interest and ex
DAYS public notice of the time and place Of sale. And
III all cases of the sale of property herein authorized the
conveyance by the officer authorized TO make the sale
duly executed shall give valid tie the purchaser
whether the property sold be real personal And the
several collectors and assistants appointed under the
hoTty of this act if they nd property to salts
the taxes assessed upon any person BY authority of
se iott -tn sectl9n OF ms act and which such per-
son negees to pay as herenbeore provided shall have
shall be their duty to examine under oath
te person. assessed under TINS ast or other person,
and may sell at public auction after days notice
any STOCK ponds or chooses in action, belonging to said
person. or so much thereof will pay and the
expenses of such sale; and in he testify
er TO arrest such person and commit him prison.
held in custody until the shall be paid with inter
est thereon, at the of per nnnunI
from the time when the payable as aforesaid
ana al res ana charges Of such commitment and custo
provided by law for the custody persons commit
ted Tor any cause bv the authority of he nited states
uud the warrant Of the collector stating the cause
commitment shall be sufficient authority to the proner
officer for receiving and keeping such person custody
until the amount Of said tax and interest and all fees
and the expense of such custody shall have been fully
paid and DISCHARGED which fees and expenses shall be
the same are chargeable under the the United
states in other cases of commitment and custody And
shan be the duty Of such collector to pay the expenses
OF scch custody ana the same with his fees shall be
allowed on settlement of his accounts And the person
committed shall have the right to be discharged
from suc custody AS may be Above by the laws Of the
IS 50 hed In custody, to persons cOmntted under the
laws OF such state territory District of Columbia
for the nonpaynent Of taxes aud in the pr0vid
by order of the secretary Of the treasury
Sec 81 And be il further enacted, That should any of
the people ofany of the states territories OF Uued
States, or the District of Columbia in actual rebel
ted States at the time this goes operation so
that the laws of the United States cannot be executed
hereby authorized to proceed to the provisions
Of this act within the limits ofsuch state territory
District OF columbia, so soon the authority of the
the United states therein established and to collect
the sums which would have been due from the persons
residing or holding property stocks therein with the
interest due, and at the rate of six per centn per
mum thereon until paid In the and under the reg
uatons prescribed in the foregoing section this act
ses d. Az be 4 further enacted that any state or
assess collect and pay into the treasury OF the
United states the direct tax quota thereof imposed
by this act upon the state, territory the District Of
Columbia in its own and manner, BY and through
its own officers, assessors and collectors that 1t shall
be lawful to use Tor this purpose the last or any Subse-
qunt valuation list or appraisal made by terri
toal authority for the purpose of state territorial
taxation therein next preceding the date when this act
takes effect to make anv laws regulations for these
purposes, to fix change the compensation to officers,
assessors and collectors and such state territory
rdstrict which shall give notice by the governor,
other proper officer thereof to the secretary the
sury me United States on or before the second Tues
da7 OF February next and in each succeeding year there
after of lis intention to assume and or TO assess,
collect and pay into the treasury the United States
the direct tax imposed by this act shall entitled in
herein prescribed and allowed 10 assessors assistant as
SCISSORS, and collectors of the United States, to deduc
ton of fifteen per the quota of direct ap
poroned to such state territory the District of Co
ppet of Combs tSroaa its said oers
however, That the deduction shall only be made to APP
ply to such part parts OF the as shall have
ae ualy paid into the treasury OF The United ates on
or before the last day Of June in the which such
payment relates and deduction of ten pei centum to
such part or parts Ofthe shall have been actually
paid into the treasury OF the United States before
the last DAY OF september in he year TO which such pay
pGI such year being regarded conlmencs nE
in accordance with the foregoing provisions no asses
ritorv or district so giving notice shall be appointed
unless said state territory or district shall be in Default
And provided further, That the amount direct tax ap
pOrtioned to state, territory the District of Co
umba shall be liable to be paid and satisfied in whole
by the release such dis
rrt duly executed to the United States of any iiqu
dated and determined claim of sush state, territory,
Provided That in of release such state terri
tory or district shall be allowed the sae abatement Of
the amount Of such tax would be allowed in OF
payment of the sam in money.
the duty of the collectors said in their respective
districts, and they arc hereby authorized TO collect the
duties imposed by this act and to prosecute for the
coyery Of the same, and for the of
sums which be forfeited by virtue Of this act; and
all fines, penalties and torfetures 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
the collector within whose district any such fine, penal
ty forfeiture shall have been incurred bv BILL plant
information; one moiety thereof to the OF the
United States and the other moety thereof to the use
of such collector.
SEC. 55, 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 or otherwise
shall and hereby declared 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 sla
be instituted for recovering the same; and for of
goods and chattels and other rsona effects of such
collector or his suretes satisfy any judgment which
sha or may ne recovered against thoin respectively,
such lands and real estate 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 newspaper printed in the county If any there
be- AT least six weeks prior to the time o. sale; and for
all lands real estate sold in pursua of the author
| ~ aforesaid, the eonveyances of the marshas the
deputies executed in due form of law shall give valit
ue against AL persons claiming under such collector
| his sureties, respectively;
SEC. So And be it further enacted That for supetin
tending the collection of the direct tax and Internal du
ties 0rinc9me tax laid by this act an officer is hereb
authorized IN the treasury department TO he called Com
missioner Of Taxes who shall be charged under the d
recon of the secretary with preparing ali the form
necessary for the essment and collection Of the ia,
and dGies aforesaid with preparing signing, anddistri
superintendent all the OFFICERS employed in assessing
and collecting said tax and duties; said commissions
snail De appointed by the president upon the nomination
OF the secretary OF the treasury he shall receive
annual salary of three thousand dollars The
of the treasury may assign the necessary clerks to the
olee OF SAID c0mmissioner whose aggregate salarie;
shall not exceed six thousand dollars per annum and
the amount required to pay the salaries of said commits
soner and clerks is hereby appropriated
SEC, ST. And be it further enacted That in case OF
the sickness temporary disability of collector dis
charge such of his duties cannot under existing laws
be discharged by deputy they be devolved by him
upon deputy Provided Information thereof be Lnme-
datey communicated TO the secretary of the treasury
and shall not be dis approved by him. And provided
That the responsibility of the collector his surees to
the United States shall not be thereby affected i'm
paired.
SEC So And be 1t further enacted That in case col
lector shall die resi- n. be removed. the deputy OF
such collector longest In service the time immediately
preceding, who shall have been longest employed by
him, NAV and shall, until shall be appointed
discharge all the duties OF said collector and fer whose
conduct IN OF the death of the collector his
shall be responsible to the United States.
Approved, August 5, 1861.