The national Republican., 1861-08-08
[coNcLupEn FROM FIRST pAaE.l

said assessors shall furnish to the collectors ofthe
several collection districts, respe ctivey, within
thirty hva days after the apportionment is com.
pleted, as aforesaid, certified copy Of such list
or lists for their proper collection districts, and
in default Of performance of the duties enjoined
on the board of assessors and assessors, re.
spectively, by this section, they shall severally
and individually forfeit and pay the sum Of Eve
hundred dollars to the use OF the United States,
to be recovered in any court having competent
Jurisdiction. And it is hereby enacted and de.
clared that the valuation, assessment, equaliza.
! ton, and apportionmeut, made by the said
board of q. SCISSORS, AS aforesaid, shall be and
remain in full force and operation for laying
levyine, aud collecting. yearly and every year
the annual direct tax by this act laid and i'm
posed, until altered, modified, or abolished BY
law.
! Sec. 80. And be Il. further enacted, That there
shall be allowed and paid to tn. several assess
ors and assistant assessors, for their services
! under this act-to each assessor two dollars per
day for every day employed in making the
, necessary arrangements and giving the neces.
sary instructions to the assistant assessors for
. the valuation, and three dollars per day for
every day employed in hearing appeals, revis.
ing valuations, and making out lists agreeably
to the provisions Of this act, and one dollar for
every hundred taxable persons contained in
the tax list, as delivered by him to said board
Of ASSESSORS; to each assistant assessor two
dollars for every day actually employed in col
lecting lists and making val uations, the number
Of days necessary for that purpose to be certi.
Ted by the assessor and approved by the com
missioner Of taxes, and one dollar for every
hundred taxable persons contained in the tax
lists, as completed and delivered by him to the
m oarh of fha fnt;,
the board of assessors, as aforesaid, for every
days actual attendance at said board, the sum
. of three dollars, and for travelling to and from
the place designated by the Secretary Of the
Treasury, ten cents for each mile, by the most
direct and usual route and to each of the
clerks of said board two dollars for every days
actual attendance thereon. And the said
board Of assessors, and said assessors, respect
lively, shall be allowed their necessary and rea.
sonable charges for stationery and blank
books used in the execution Of their duties |,
and the compensation herein specified shall be
in full for all expenses not otherwise particu.
larly authorized, and shall be paid at the
Treasury, and such amount as shall be required
for such payment is hereby appropriated.
Sec, 81. And be Il further enacted, That each
collector, on receiving Q list, as Aforesaid, from
the said assessors, respectively, shall subscribe
three receipts; one OF which shall be given on
full and correct copy of such list, which list
shall be delivered by him to, and shall remain
with, the assessor Of his collection district, and
shall be open TO the inspection of any person
who may apply to inspect the same; and the
other two receipts shall be given on aggregate
statements of the lists aforesaid, exhibiting the
gross amount Of taxes to be collected in each
county or State district contained in the col.
lection district, one of which aggregate state.
ments and receipts shall be transmitted to the
Secretary, aud the other to the First Comptroller
Of the Treasury.
Sec. 80. And be it further enacted, That each
collector, before receiving any list, as aforesaid
for collection, shall give bond, with one or
more good and sufficient sureties, to be ap.
proved BY the Solicitor Of the Treasury, in the
amount of the taxes assessed in the collection
district for which he has been, or may be ap-
pointed which bond shall be payable to the
United States, with condition for the true and
faithful discharge of the duties of his office &C.
cording to law, aud particularly for the due
collection and payment of all moneys assessed
upon such district, aud the said bond shall be
transmitted to the Solicitor of the Treasury,
and, after approval by him, shall be deposited
in the Office of the First Comptroller of the
Treasury: Prorided, al,cays, That nothing
herein contained shall be deemed to anuul, oI
in any wise impair, the obligation of the bond
heretofore given by any collectors but the same
shall be and remain in full force and virtue
nylhing in this act to the contrary thereof in
any wise Notwithstanding.
Sec. 33, And be Il further enacted, That the
annusi amount Of the taxes so assessed shall be
and remain en- upon all lands and other real
estate OF the individuals who may be assessed
for. the same, during two years alter the time
it shall annually become due and payable; and
the said lien shall extend to each and every par
of all tracts or lots Of land or dwelling houses
Notwithstanding the same may have been di
videl or alieuated in part
Sc. 81 Aud be ii further enacted, Thai
each collect shall be authorized to appoint
by ar instrument Of writing under his hand and
seal, a. many deputies as he may think proper
TO be by him compensated for their services
and also to revoke the powers of any deputy
giving public notice thereof in that portion OF
the dstrict asst igned TO sut deputy and each
such dt putty shall have the like authority, in
every respect, to collect the drec. lax so as
sessed within the portion Of the district assigned
to him, which is by this act vested IN the col
lector himself; but each collector shall, il
every resps ct, be responsible both to the United
States and to individuals, as the case may be
for all moneys collected, and for every act done
as deputy collector by any of his deputies Wills
acting as such P,ooided, That nothing here I
contained shall prevent any collector from col
lecting himself the whole or any part Of the tax
so assessed and payable in his district.
Sec. 35. And be ii further enacted, That each
Of the said collectors SHALL within ten days after
receiving his collection list from the assessors
respectively, as aforesaid, and annually, within
ten days after he shall be so required by the
Secretary of the Treasury, advertise in one
newspaper printed in his collection district, il
any there be, and by notifications to be posted
up in at least four public places in his colec
tion district, that the said lax has become doe
and payable, ard state the times and places al
which he or they will attend to receive the