Vermont phÅ“nix. [volume] (Brattleboro, Vt.) 1834-1955, 1861-08-15


assessors, assistant assessors and collectors Of
the United States, to deduction of fifteen per
centum on the quota OF direct tax apportioned
such State, and on the gross account of all 9TH
er taxes herein imposed and chargeable upon
any person or persons, companies, institutions,
asSoclations corporate or not co .porate within
such State. a like deduction of fifteen per CEN
tum upon all moneys levied and collected by
said State through its said officers: Provided,
however, 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 June in the year to which payment relates,
snd deduction of ten per centum 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 September in the year
to which such payment relates such year being
regarded as commencing on the first day of
April And provided further, That whatever
notice Of the intention to make such payment
IN full by the State shall have been given to the
Secretary of the Treasury, in accordance with
the foregoing provisions, no assessors or collec-
tors, IL any State so giving notice, shall be ap-
pointed unless said State shall be in default
And provided further, That the amount of di-
rect tax appoftioned to any State, or chargeable
upon persons, companies, Institutions aSsocia-
tlons, corporate or nat corporate of said State,
shall be liable to be paid and satisfied, in whole
or in part, by the releise of such State duly
executed to the United States. of any liquidl-
ted determined claim nf sich State of equal
amount against the United States: Provided,
That in case of such release, such State shall
be allowed the same abatement of the amount
OF such tax as would be allowed in case of pay
ment Of the same in money.
Subsequent sections make other necessary
provisions in case of the compliance of any
State with the above provision. Section 70
provides for the appointment of q "Commis-
sioner of Taxes" for the United States who
shall be charged, under the direction of the
Secretary of the Treasury, with preparing all
the forms necessary for the assessment and col
lection Of the tax and duties aforesaid, with
preparing, signing and distributing 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 te be appointed by the Pres
ident upon the nomination of the Secretary of
the Treasury, and to receive an annual salary
Of three thousand dollars. The same section
also provides that the Secretary of the Treasury
may assign the necessary clerks to the Office Of
sald commissioner, whose aggregate salaries
shall not exceed six thousand dollars per anum.
The three sections Immediately following the
above are intended to meet certain exigences
which may arise from the provisions of Section
~, and also for fixed commission in full COM
pensation for the services of collectors and their
dep Ities.
The closing section, 76, reads as follows:
Sec. 76. And be it further enacted, that
drawback on all distilled spirits manufactured
in the United States, upon which excise duties
have been paid, shall be allowed, upon being
exported, sum equal to such duties.