St. Charles City Republican intelligencer. [volume] (St. Charles City [Charles City], Iowa) 1857-1861, 1861-09-12

derived from any Kind OF property, or from
any profession, trade, employment or vocation
carried on in the United States or elsewhere,
or from any other source whatever, il such
annual income exceeds the sum Of eight.hun.
dred dollars, tax of three per centum ON the
amount of such excess of such income above
eight hundred dollars: Provided, That upon
such portion of said income "a shall be derived
from interest upon Treasury notes or other Sc
curities of the United States, there shall be
levied, collected, and paid tax of one and
one-haf per centum. Upon the income,
rents, or dividends accruing upon any proper
ty, securities or stocks owned in the United
States by any citizen of the United States re-
siding abroad there shall be levied, collected,
and paid a tax of five per centun, excepting
that portion of said income derived from inter
est on Treasury notes and other securities of the
Government of the United States, which shall
pay one and one-half per centum. The tax
herein provided shall be assessed upon the
annual income of the persons hereinafter
named for the year next preceding the time
for assessing said tax, to- wit, the year next
preceding the first of January, eighteen hun
drcd and sixty-two and the said taxes, when
so assessed and made public, shall become a
lien on the property or other sources of said
income for the amount of the same, with the
interest and other expenses of collection until
paid ProUided, That, in estimating said in
come, all national, State or local taxes assessed
upon the property, from which the income is
derived. shall be first deducted.
SEC. So lind be further enacted That it
shall be the duty of the President of the Uni
ted States, and he is hereby authorized, by
and with the advice and consent of the Senate,
to appoint one principal assessor and one prin-
cipal collector in each of the States and Terri
tories of the United States, and in the District
f tba ,t,,t al
duties or income tax imposed By this act, with
authority in each of said officers to appoint SO
many assistants as the public service may re-
quire, to be approved by the Secretary of the
Treasury: The said taxes to be assessed and
collected under such regulations as the Secre-
tary of the Treasury may prescribe. The said
collectors herein authorized to be appointed,
shall give bonds to the satisfaction of the Sec
rotary of the Treasury, in such sums as he
may prescribe, for the faithful performance OF
their respective duties. And the Secretary OF
the Treasury shall prescribe such reasonable
compensation for the assessment and collection
of such internal duties or income tax as may
appear to him just and proper not, however,
to exceed in any case the sum of two thou
sand five hundred dollars per annum for the
principal officers herein referred to. and twelve
hundred dollars for an ssistant. The assistant
collectors herein provided shall give bonds
to the satisfaction of the principal collector
for the faithful performance of their duties.
The Secretary of the Treasury is further au-
thorized to select and appoint one or more
depositaries in each State for the deposit and
fe-keeping of the moneys arising from the
taxes herein imposed when collected, and the
receipt of the proper officer of such depository
to the collector for the moneys deposited by
him shall be the proper voucher for such col
lector in the settlement Of his account at the
Treasury Department Aud he is further au.
thorized and empowered to make such officer
or depositary the disbursing agent of the
Treasury for the payment of all interest due te
the citizens of such State upon the Treasury
notes or other Government securities issued by
authority of law. And he shall also prescribe
the forms of returns to be made to the De-
partment by all assessors and collectors ap-
pointed under the authority of this act. He
shall also prescribe the form of oath or obliga-
tiop to be taken by the several officers author
i1ed or directed to be appointed and commits
stoned by the President under this act before
acompetent magistrate duly authorized to adj
minister oaths, and the form of the return to
be made thereon to the Treasury Department.
SIC. 81. And be further enacted, That the tax
herein imposed by the forty-ninth section OF
this act shall be due and payable on or before
the thirtieth day of June, in the year eighteen
unpaid at that day shall draw interest thereaf.
ter at the rate of six per centum per annum
and If any person or persons shall neglect or
refuse to pay after due notice said tax assessed
against him, her, or them, for the space OF
more than thirty days after the same is due
and payable, it shall be lawful for any collec-
tor or assistant collector charged with the du-
ty of collecting such tax, and they are hereby
authorized, to ,,yy the same on the visible
property Of a,is sach person, or so much there
| OF as may be sufficient to pay such tax, will
| the interest due thereon, and the expenses in
cident to such levy and sale, first giving THIRTY
days public notice Of the time and place OF
the sale thereof; and in case of the failure OF
any person or persons authorized to act "a
agent or agents for the collection of the rents
or other income of any person residing abroad
shall neglect or refuse 70 pay the tax assessed
thereon (having had due notice. for more than
thirty days after the thirticth of June, eigh.
teen hundred and sixty-two, the collector OF
his assistant, for the district where such prop
crty is located, or rents or income is payable,
shall be and hereby is authorized to levy upon
the property itself, and to sell the same, or SC
much thereof as may be necessary to pay the
tax assessed, together with the interest anc
expenses incident to such levy and sale, frs
giving thirty days public notice Of the tim,
and place of sale. And in all cases of the sal,
of property herein authorized, the Conveyance,
by the officer authorized to make the sale, du
ly executed, shall give valid title to the pur-
! chaser whether the property sold he real OF
personal. And the several collectors and as
sistants appointed un3er the authority of this
act may, if they find no property to satisfy the
taxes assessed upon any person by authority Of
the forty-ninth section Of this act, and which
such person neglects to pay as hercinbefore
provided, shall have power and it shall bs
their duty, to examine under oath the person
assessed under this act, or any other person
and may sell at public auction, after ten DAYS
notice, any stock, bonds, or chooses in action
belonging to said person, or SO much thereo
as will pay such tax and the expenses eff such
sale; and in case he refuses to testify, the said
several collectors and assistants shall have
power to arrest such person and commit him
to prison, to be held in custody until the same
shall be paid, with interest thereon, at the
rate of six per centum per annum, from the
time when the same was payable as aforesaid,
and all fees and charges of such commitment
and custody. And the place Of custody shall
in all cases be the same provided by law for
the custody OF persons committed for any
cause by the authority Of the United States.
and the warrant of the collector, stating the
cause OF commitment, shall be sufficient au-
thority to the proper officer for receiving and
hccpibg bucu person III 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 as are chargcable
under the laws of the United States in other
cases of commitment and custody. And II
shall be the duty Of such collector to nav the
expenses of such custody, and the same. with
his fees, shall be allowed on settlement of his
accounts. And the person SO committed shall
have the same right to be discharged from such
custody as may be allowed by the laws of the
State or Territory, or the District Of Columbia.
where he is so held in custody, to persons
committed under the laws of such State or
Territory, or District of Columbia, for the
non payment Of taxes and in the manner nro-
vided by such laws ; or he NAV be DISCHARGES
at any time by order of the Secretary of Tie
Treasury.
SEC. 81. And De IL further enacted, That should
any of the people Of any of the States or
Territories of the United States, or the District
of Columbia, be In actual rebellion against the
authority Of the Government of the United
States at the time this act goes into operation,
80 that the laws Of the United States cannot
be executed therein, il shall be the duty of
the President, and he is hereby authorized, to
proceed to execute the provisions of this act
within the limits of such State or Territory.
or District Of Columbia. SO soon as the author
ity OF the United States therein is re-estab-
lished, and to collect the sums which would