Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-28
tcIortrster: aa1roucsOap alOrnng august 2s, 1851.

herein prescribed and allowed toassessors assistant
tio1 of eten OF the United States to deduc
Por9hsu 60 such state, territory the district of Co
District Of Columbia through Its said oicers Provided
n.y. t W bat .he tIon shall only be made APP
actually padinto the treasury of the United ates on
or before the last day of juno in year 10 which such
paymentrelates, and deduction Of ten be, ceniun 70
such part or parts olhe same shall been actually
the last day of September in he year to which such paw
ment relates such year being regarded commencing
whenever notice of the intention 10 make such payment
shall have given to the secretary OF the treasuYv
in accordance with the foregoing provisions asses
ory, or district giving notice, shall be appointed
unless said state territory odstict shall iefault
Aha proyuednrther, Ihat the amount direct tax ap-
portioned to any state territory or the District of Co
lnmbia snail De liable to be paid and satisfied in whole
orin part bv the release of such state territory dis
rst duly executed, to the United States of any qui
dated and determined claim of such state territory,
district, Of equal amount against the United States:
PROVIDED hat N egse OF sucn release such state terri
the amount OF such tax as would be allowed in case OF
payment of the sam in money
the duty of the collectors aforesaid in their respective
districts and they are hereby authorized to collect the
duties imposed by this act and to prosecute for the
sums which may be forfeited by Srtue of this act and
all fines, penalties and tOrcitures which shall be in
Cured by force of this act shall and be sHed for
and recovered the name the United States or of
the collector within whose district any such fine, penal
ty or forfeiture shall have been incurred by BILL plant
information; moiety thereof to the OF the
United states and the other moicy thereof to the use
of such collector.
SEC. S. And be it further enacted That the amount
of all debts due to the United states by any collector
under this act whether secured by bond otherwise
snail and are hereby declared to be lien upon the lands
and real estate of such collector and of his suretes if
he shall have given bond, from the time when suit sha
he instituted for recovering the same and f,r want of
goods and ehatels and other rsOnal enecs Of such
collector or his suretes to satisfy any Judgment which
shall or may be recovered against them respectively
such lands and real estate be sold public auction
after being advertised for at least three weeks in not less
than three public papers within the collection district
and in newspaper printed in the county, if any there
% d
all lands real sold in pursa &c of the author
ty aforesaid the cunycyances of the marshas their
deputies executed i'll due form of law shall give valid
title against all persons claiming under such collector
his sureties, respectively.
SEC. 81 And be it further enacted, That, for supern
tending the collection the direct and internal du
ties orincome tax laid by this act officer hereby
authorized treasury del Ement to be called Com
rection of the secretary, with preparing all the
Necessary for the essmnnt and collection OF the
and duties afore said with prpparin sinn and istri
utng all such licenses required and with the general
superintendent all the officers employed in assessing
shall be appointed by the president upon the nomination
OF the secretary OF the treasury he shall receive an
annual salary of three thousand dollars The secretary
OF the treasury may assign the necessary the
office OF said commissioner, whose aggregate salaries
shall not exceed six thousand dollars per annum, and
the ntrcquircd to pay the salaries of said commits
soner and clerks IS hereby appropriated
SEC. 81. And be it further enacted, That in case of
the sickness temporary disability of a collector dis
charge such of his duties cannot under existing laws
be discharged by deputy they be devolvcd by him
diaely communicated to the secretary Of the treasury
and shall not be dis proved by him; And provided
the United States shall not be thereby affected i'm
paired.
lecot shall die resi- or he removed the deputy of
such collector longest in service at the time Immediately
hnl NAV ana snail untiI successor sha be appointed,
discharge ali the duties OF said collector and whose
conduct IN of the death of the collector his estate
shall be responsible to the United States.
Approved August 3 1851.