Grant County herald. [volume] (Lancaster, Wis.) 1850-1968, 1861-08-21
THE APPoRTIoNMENT OF THE TAX TO THE
pIEFERENT sTATEs AID TERRITORIES.

We have read the law of which the above
is one section, hastily, As it is Of great
length; but we cannot discover that the
text provides for the ieyeying Of the tax on
any other than landed property aud the inn
provements thereon. Section says that
assessors shall, on the first day OF March
"next, direct and cause the several assistant
!. assessors in the district to inquire after,
"and concerning al lands, lots Of ground,
"wth their improvements and dwelling
"houses, made liable to taxation under this
"act,' and section 6, more specifically de-
clares .that the said direct tax laid by this
" act shall be assessed and laid on the value
" of all lands and lots OF ground, with their
improvements and dwelling houses, which
"seyeral articles subject to taxation shall
be enumerated and valued by the respec-
tive assessors, at the rate each Of them Is
"worth in money on the first day of April,
"eighteen hundred and sixty-two." The
machinery for assessin.. the property and
collecting the tax does not differ materially
from that in use in most Of the States.
The assessors and collectors are to be APP
pointed by the Secretary Of the Treasury,
and they in turn are to subdlvide their re-
spectiye districts, appoint deputies, and pro-
coed very much according to established
customs.
The portion of the act devoted to Excise
is carefully drawn and would seem to be eff
fectiye. 1t leyies a tax Of fee CENTS On each
gallon Of spirits Of "first proof or less" and
proportionate tax on spirits Of greater
strength than first proof, distilled in the uni
ted States, which duty shall be paid by the
owner, a ZEN or superintendent Of the still
or other vessel in which said spirits shall
have been manufactured The levy goes
into operation on the first day Of April,
and each manufacturer is required to make
oath Of the amount Of his Installations, I'M
der heavy penalties if he attempts fraudu-
lent returns. His books are also liable to
examination by the collector, and the pun
ishneat for false entities or eoncealments IS
very severe.
a duty Of two cents per gallon on all
ae beer, porter, or other similar fermented
liquor, IS also to be collected in the same
manner and under the same penalties as ID
the case Of distilled spirits.
THE TAX on CARRIAGES AND WATCHES.
SEC. 81. And it be further enacted,
That from and after the sad first day 81
April next, there shall be paid the following
yenIy duties upon every carriage, the body
of which rests upon springs Of any descfip-
ton, hch may be kept Tor use, and which
shall not be exclusively employed for the
transportation Of merchandise, according to
the following valuation, including the har-
ness used herewith:
Not exceeding fifty dollars, 2 !
II above fifty, anu not exceeding one
hundred dollars.
IF one hundred, and not exceeding two
hundred dollars, 8
IF above two llundfe !, and not exceed
Ing four hundred dollars, Is
If above four huosired, and notexeeed-
ms SIX hundred dollars, 22
r. above six hundred, and not exceed
~ elssis. !,...dred dollars, 80
S4r .,hcxs,.;gIt hundred. and notexceed-
;no one thousand dollars, 40
r. above one thousand dollars, so
Which valuations shall be made agreeably