Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-09-02

Earthquakes executed in due form of law shall Give
valid title against all persons claiming under delinquent
collectors their surces aforesaid. And all moneys
that may remain of the proceeds such sale after sat
sonable costs and charges Of sale, shall be returned
the proprietor of the lands real sold
Sec 49, And belt further enacted that each and every
e9eGtor or MS deputy VINO sall exercise or be guilty
OF any eNtor0h or oppression, uder color ofths act
or shall demand Ctuer greater than shall be
eeedng thousand dollars to be recovered by and for
the use Of the party injured with of suit in any
court having competent Jurisdictions and each and every
collector or his deputies shall give receipts all
by them collected and retained in pursuance
counts shall DC kept at the treasury Of all moneys
eiVeu rom INC dlrect aX ana rom the Internal duties
res aud District of Colum9Ia aud collection districts
mat separate accounts shall be kept of the amount OF
each species OF duty that shall accrue with the
pa 10 tht coecOrs assessors, and assistant aSscsSOTs
ao to the other officers employed in each OF the respect
we states territories, aud collie tiun districts which ac
counts sa be the duty OF the secretary Of the tresu
congress
sc 20 ana further enacted, that the assessors
respectively, shall yearly and in every year. after the
expiration Of one year from the second Tuesday of Feb
fourteenth section OF this act provided, what transfers
ana CHANCES Of properly in lands, lots Of ground builh
ngs and dwelling houses have been made and effected
ther respective districts subsequent to the pre-
ccding valuation assessment, and appointment of
itet l'A ny ins iSt lo anu within twenty days there
ater ey snail make out three lists of such
chanses nnd transmit one list to tue secretary of the
treasury ahoher llSto the commissioner of taxes, and
lection district And il shall yearly and cycr %
the said wear one thousand eight hundred and xty-wO
be the duty the secretary Of the treasury to notify Inc
collectors the several collection districts the dav on
Whlcn u shul be the dut of the said collectors to
nthce aylH ana collecting the annual direct tax by this
act la and imposed. according to the assessment Of tho
tax lists to them delivered by the said ssessors as aorc
Slu SUBJECT olN 10 Such alterat ons therein shall be
treasnr to conform the transfers chane afore
ocfers ~ m ny IG assessors aoresaid and ne said
~ IN all respects, proceed IN and
manner and within tlte tin A III III 1n S
nrescribed ''' '''"' o''il'e'ore ProNlue" ana
,,ivru of its inteutinn 70 ass,,,, ana 49, TO- a. W 9
icct and nav said direct tax herein ,r
Toned 10 said state terror ar Ii triri "
aIter Inc t0kinG cIect or tI & All ~ iI T., "ds eu
act in such eases II shall no in,n a. as III ms
te treasury Of the tinted states n snnoiDi lily, %
States asscSsur assistant assessors and cole ctorS as i'm
his act proyided bnsc I1i9, II s h ~ v'oI, aS
forthwith uuler snch rcouistions a. tbc S,id 80
of said direct tax thc fsSmc ns tNU6 III 49,, my ist
lev cocrt and ' o oid gi'el nO!G, nor assumed 10
SEC A. And he n frtbcr on,cted ' 1 i a,,, n,
airmaon in any of The cSs ny Ts miase use, Hatn OF
rmation is rcgnrcd 10 be I9cn b this q" ct f. ba III
iiabIc Ia rho mains 9nd n|aities ' LIZ at sHil NC
liable for wiItu and corrmpt ecriirv and snail mar
SEQ az And he If nirfier Y,nnt,G NM, t, ,,, H.,
on,ad In thS a. I Ia iiieIc SUM nS
s az ~, a2poihic9 uhuer ls act IN ill
in carrvie his act i,t at .,G @ i o t,e aepMtles
eeHtur u5on he tirst I bnirc Oh lour pr
oi IF oTS @ o,t munreu thousand dollars,
hundred thousand dollars s" mi oi b c 9wo
mi ed unOn thc amnitts Inv ten, I, I'm
aud Dcc6Mrtcd fer nnr he ny r. lau over
msSios -, coed no n a e no cse silal Slch com
iI e&t t te sum OF iouT thousand dollars for
nd ,ro sh. III f IN In9usa9 lot an assist
ur tbcir i p 10 eaca collect.
ana ba, 1854 .i .csolaDte cnrges ior stationery
~ a.. tte performances OF theli obcal
the e9mmoTer m aW "uy gA neg ana Gertsd ny
urr'
SEC 49, And he it further enacted, That from and
after the st day Of January next there sail he invirG
collected and paid upon the annual income of every
person residing in the United States whether such III
come is derived from kind property or from any
procession trade, employment or vocation carried on in
The United or elsewhere or from anv other source
whatever. if such annual income exceeds Inc sun, az
eight hundred dollars tax u! three per centum on the
amount of such excess Of such income above eight hun
dred dollars Provided, That upon such portion of said
income shall be derived interest upon treasury
other securities othe United States there ai
DcleNleu Collected and paid tax of and One-alf
pcrccntun. Upon the income rents or dividends ne
the United States BY any citizen OF The United States re-
siding abroad, there shall be levied collected and pai
tax OF five per ccntum executing that portinn Of said
snrifi m 10 ron on MCasufy NOES ana other
STALL pay one and one-haf pcr centln The taX herein
provided shall assessed upon The annual Income Of The
persons hereinafter for the year next preceding
The time for assessing said tax 10 Wit the wear nr
cedng tine first of Jam ary ei.tern hundred and si,t
lie shall become lien on the Drperty or otin IU
Of said income for The amount Of tie same with he i8
vided That in estimating said income ali natipnni s
local taxes assessed upou Inc pronertv ron, Iyhci
SEC SOL And he ii further engcfed T6ei If shan be
the duty of the President of the United States and he
il hereby authorized bv ana with the advice and con-
sent Of the senate To- appoint one princinai ana
res Of the United States and in the District OF Comm
bia to assess and collect the ernoI duties or meonnr
tax imposed v this act with aufbnrtv in each f eniJ
officers to appoint so many assistants ms the public ser
vice may require to be approved by The seeTearv oftbe
treasury The said taxes TO be assessed and cIeced
under such regulations as the secretary of the treaSr
may prescribe. The said collectors herein author
lied to be appointed shall give bonds to the salts
faction the secretary Of the treasury in such sums as
he may prescribe for The faithful performance Of their
shall prescribe such reasonable compensation for The as
sessment and collection said internal duties or income
tax may appear to him just proper; not however
exceed in any the sum of two thousand five hun
dred dollars per annum for the principal officers herein
an assistant The assistant collectors herein provided
shall give bonds to the satisfaction OF the princpa col
secretary Of the treasury further authorized to select
and appoint one OF more depositarit in each STATE r
the taxes herein Imposed when collected and the Tccct
the proper officer of such epository 10 the collector
voucher for such collector in the settlement Of his he
count at the treasury department. And he is further
positay discussing agent of the treasury for the nav
of all interest due to the citizens of such state
issued BY authority OF law And he shall also nrescTe
the forms of returns be made 10 the 1epartmcnt nv
of this act shall also prescribe the form of oatb
obligation to be taken by the several officers author
the president under this act before competent mapis
trate duly authorized administer oatls and the form
mcnt.
81. And be it furtherenacted That the tax here
due and pay able before the thrticth dav Of june
in the eighteen hundred and sXty-two and all sums
Ter at the per centum per annum; and if any
person persons shall neglect refuse pay after due
notice said tax assessed against him, her. them
the space thirty DAYS after the same is due
and payable, it shall be lawful Tor any collector or as
tax, they hereby authorized t. lew the same ON
the visible property OF any such person or SO much
interest due thereon, and the expenses incident to such
ieNy ana safe hrst SWING thirty DAYS public notice o.