The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1861-08-17
The New Tax Law.

The direct tax laid by the act is 10 be as
scsscd and laid on the value of all lands and
lots Of ground, with their improvements and
dwelling houses, which several articlcS sub
ject to taxation sha II be enumerated and val
ned by the respective assessors at The rate
each of them is worth in money on the first
day Of April, Gig hteen hundred and sixty.two:
Provided however. that all property Of what
ever kind coming within any of the fore going
descriptions and belonging to the United
States or any State, or permanently or spe-
claIly exempted from taxation by the laws Of
the State wherein the same may BE- situated
at the time of the passage Of this act, together
with such property belonging to any indvld-
| ual, who actually resides thereon. as sha II be
worth the sum of five hundred dollars, shall
| be exempted from the aforesaid enumcr ton
and valuation. and from the direct tax afoIe-
said. And provided further, that. in making
such assesstssment, due regard shall be had
to any valuation that may have been made
under authority of the State or Territory at
any period nearest the first day of April.
Persons will DE required to give written lists
of lots and dwellings liable TO direct tax in
default Of which, or in case OF Fl adnent return
the assessor will make such lists: and in case
of fraud the persons offending may all be con-
victed belore any court having competent
j Jurisdiction and 5000.
ABSENTEE PROPERTY OWNERS.
In case of the absence of nronartv owners
the assessor must leave a note rrouirine the
owner u present The list within ten days.
II he refuses. the assessor may enter the prem
Uses and make the list. Owners NAV make
out the lists OF property situated in districts
In which they DIR not reside, and the said
lists Shall be valid and Sufficient 70, the pur
poses of this act. and on the delivery of every
such list the person max ing and delivering
the ga me shall paw 10 the assessor one dollar
which he Shall rrts in to his own use.
foD'''o'i'0N VI iNA Lists AND hEcilflCA'
oNs'
After valuations are assessed lists must be
pu .1 W .'e as'essor ~ each aiS'ric''
.n,,sols u,ll h. rsc.;raL ,5 ;, pi".Ia.' ,
,;y. In .ycoss;,, rnI,,,,,,,,o -, .,,',,.','. :
No valuation shall h. ;ncrn.s.d ,,;,h,",
nrevitus Mic. nf a, las, Gv. ,ln,s :"
The B,,yd nf Ass.sSnrs n,ns, c,,o1,r,. ~
anime the Isis of valuat;o,, and ,h.v ,a,
revise ,d;us, aud ,on,l,y. ,nn ,ai,,.,;o r.
n,on.rtv in INV rnr,tv nr S,,,. a;.,n;,,
adding ,he,r,n mr. d,dnc,;n, ,h.,.rr,,r .,oi
. rat. p.r c.n,n,, a. vL,u ,,1,. H. '.I''
tion of ib. several c,,ut;.. md S,,,., d;.,,;n,.
he inst and rou1.hl. pr,y,d.l ,ha ,nI,,,n.,
v,l',.,,on NJ n,nnrr,v n RI. s,,na onu,',,
sha II no, Inc chanp,d nnl,ss n.n,ra,, .rrnr -,
,muerfrct,un SHAH unne,r in ,nv NJ ,ha ,;.,,
of yaluato, in which cas-. ,l,av h,ve n,,vnr
I'm cnrr.rt tho s,me a. +, ,h,m sh,u ,o,
just ana r:Sht. And u, IN Consequence OF
az '..'s"'' o.a" "',u a''t'n,'"h o' ''c sa'a
j., 49, a' 10y "i5 '"". =. pI'hue,u
" y, W VIC u''eot TAX W 'lie
se,.'"' laws, '""n oe '"e outs VI Tue
VI VI. i'."'"'. W 'ePo'' ',e "a'i'e
u, ~ o"'S''as' " 'nt '''e''t .ha' provision may
~ W H.auo ~ Id" ''' 'ec'"y nv such ''l"a'ly
)" ne' 'ne aSseSSo's nave Completed 'he
rJ,''ne"' '"u 'qua''"a''on' 'he p'"Pe, quota
y, ''t n.'c't 'aH " 'ach county ana uislI'ct
-" jaw '""'' w 'fpo'''o"e
UNPAID TAAEs
When any tax shall remain unpaid for the
term of one year, the collector IN the State
Mnere 'ne properly ''eS, having i'sl ADVERTISED
n,n,.r m ,he S,aI. .h,ll nroc.ad -, ,,'u -,
| ,,,hlic .,l. :, ,nnch nr RI. ..,d ,,n,,,u
NAV he necessary ~ .,,,sr, ,h. an,,
| ,b4r.on ,,,.,b.r w,,b an ,da,,;,, -, ,,o,,,,
mar c.n,un ,h.r.on Or r. .unh ,,rn,',',,,,
nv, d,yis;hl. as .f,r.s.I ~. ,hpl, ,h,,.n -,
shall IL. sold and oc,nnn,.a c,r j., H.. ,,.,.
nct he,r,nh,fo,. ,roviI.d Jr,h. 1870,
udv.r,;s.I f,r sal. ,.,,nnn, h.. so,a c,,r n.y.,
,moun, ,C The tax du. ,h.reon With m. 9. N
,d,l,,ior ,hrra,,n IN. collac,or .b,li -
| ~. .,,,. -, h1L.;rnt ~, T,;,'I s r r'>
.uch .,uur, ona ,Id;,;nr
INTERNAL pUTlEs--THE EXCISE TAX.
After the first Of April. 1862, duty of
five cents per gallon must be paid on distilled
liquors -dlstillrrs must keep record Of the
numbers .f gallons thew diStl the duty
must be paid at the time of rendering the
account; liquors distilled, upon which the
duty has not been paid, NAV lie seized and
sold aud refusal to allow the proper officer
to inspect the accounts Shall subiec the relu.
ser TO penalty of $500. Fermcnted LIQUORS
pay tax of two cents per gallon, and brew
rrs mush keep an account of the Quantity
brewed. Penalties are attached for a non
compliance with the law.
| LIE 'N.'MI i"A'