Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-22

herein prescribed and allowed to assessors assistant as
zion 81 aft goeetors of the United States, to deduc
1mhia 10 saen state territory the District of co
n,s N and collected by said state territory and
District OF Columbia through its said oficers Proyidnd
nHweVer, mat the deduction shall only be made to an
y 70 uSn bart or parts of the as shall have been
arl uiy pad INTO the treasury OF the United ates on
navmenf reat WY Oh J9ne n the year to which such
p lH deduction of ten pet cenum 10
sucn part or parts ofthe same shall have been
the last day Of September in he year to Witch sc @
ment relates such year being regarded as eommene;S
Whenever notice Of the intention to make such M
BY the state or territory and the District of Columbia
shall have been given TO the secretary of the trenu
in accordance with the foregoing provisions no asses
Tory or district SO Giving notice sho h y Ter
unless said state territory. or district shall be IN .cauIt
And proydediurthe That the amount direct tax ap-
portoncd to any state, territory the District OF Co
lumba, shall be liable to be paid and satisfied in whole
trut duly executed to the United States OF any qui-
dated and determined claim Of su III state territory,
district, of equal amount against the United States
Provided That in case Of sucn release such state, terri
tory, district shall be allowed the abatement
the amount o. such tax ms would be allowed in case OF
payment gym OF me me sam Sn y mSney ,ot .r 10
the duty of the collectors aore said in their respective
districts and they ore hereby authorized TO collect the
covery OF the same and for the recovery of
which may be forfeited by virtue of this act and
all fines, penalties and orcitures which shall be in
Cured by force of this act shall and may be sHt for
and recovered in the name OF the United States of
ty, or forfeiture shall have been incurred by bill pant
or inormation one moety thereof TO the use Of the
SEC IS And be il further enacted That the amount
of all debts due the United States by any collector
under this whether secured by bond otherwise
shall and hereby declared to be lien upon the la IDS
and real estate Of such collector aud of his suretes if
he shall have given bond from the time when suit sha
be instituted for recovering the same and of
goods and chattels and other rsonal effects of such
collector or his suretes to satisfy any judgment which
shall rmav he recovered against them, respectively,
such lands and real estate be sold public auction
after heng advertised for at least three weeks in
than three public papers within the collection district,
and in ono newspaper printed in the county if any there
be- at least SIN weeks prior to the time o. sae and for
all lands real estate sold in purSua the authori-
deputies executed in due form of law shall give valid
title against all persons claiming under such collector or
his sureies respectively.
SEC. Sc And be it further enacted That. for supcin
tending the collection Of the direct tax and internal du
ties orincome tax laid by this act officer hereby
autnorzcd treasury department TO be called Com
missioner of Faxes who shall I've charged urdcr the di-
necessary for the as essment and collection Of the tax
and duties aforesaid with preparing, signing and dstrt
uIg az sucn censGs as required and with the general
supermtenence all the officers employed in assessing
ana collcetus said tax and duties; said commissioner
saa DC appointed by the president upon the nomination
VI te secretary o. the treasury ana he shall receive an
annual salary of three thousand dollars. The secretary
OF the treasury may assign the necessary clerks to the
oIe oi sau commissioner, whose aggregate salaries
snail not exceed six thousand dollars per annum and
me required to pay the salaries of said commits
sloner and clerks is hereby appropriated.
SEC o. And be it further enacted, That in case Of
me sickness or temporary disability Of collector dis
charge suc Of his duties as cannot under existing law
be discharged by deputy they be devoved by him
upon deputy Provided information thereof be iume-
datey communicated to the secretary of the treasury
and shall not be dis pproved by him: Aud provided
the United states shall not be thereby affected i'm
paired.
SEC S. And be further enacted That in case col
lectot shall die resi- D. or be removed, the deputy Of
such collector longest in service the time Immediately
preceding, VINO shall have been longest emploved by
him, may and shall, until shall be appointed,
discharge all 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, 1861.