Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1861-09-11

pointed by the Secretary of the Treasury
for their first meeting, complete the said
apportionment, and shall record the same !;
they shall thereupou further deliver to
each assessor certificate of such appor-
tionment, together with the general lists by
the assessors respectively presented to the
board as aforesaid, and transmit to the
Secretary of the Treasury certificate of
the apportioumcnt by them made as aforc-
said and the assessors, respectively, shall
thCreupon proceed 10 revise their respec-
tive lists, and alter and make the same in
all respects conformabe to the npportion-
ment aforesaid by the said board of asses
surS aud the said assessors respectively,
shall make out lists containing the sums
payable according to the provisions of this
act upon every object of taxation in and
for each collection district; which lists
shall contain the name of each person re-
siding within the said district owning or
having the care or supcrintendence OF
property lying within the said district
which is liable to the SAID tax, when such
person or persons are known, together with
the sums payable by each; and where there
is any property within any collection dis
trct liable to the payment of the said tax,
not owned or occupied by or under the SUI
perIntcudencc OF any person resident there
in, there shall be a separate list of such
property, specifying the sum payable, and
the names of the respective proprietors,
where known. And the said assessors
shall furnish to the collectors of the sever
al collection districts, respectively, within
thirtv-fve days after the apportiOnment is
completed, as aforesaid, 81 certified copy of
such list or lists for their proper collection
districts, and in default of performance of
Tho lufins npiOiuaI thn hpurh OF oc
sors, and said assessors, respectively, by
this section, they shall scverally and indi-
vidually forfeit and pay the sum of five
hundred dollars to the use of the United
States, to be recovered in any court having
competent jurisdiction. And it is hereby
enacted aud declared that the valuation,
assessment, equalization, and apportiou-
mcnt, made by the said board of assessors,
as aforesaid shall be and remain in full
force and operation for laying, levying,
and collecting, yearly and every year, the
annual direct tax by this act laid and i'm
posed, until altered, modified, or abolished
by law.
See 30 And be it further enacted, That
there shall he allowed and paid to the sew
cral assessors ard assistant assessors, for
their services under this act-to each as
SCISSOR two dollars per day for every day
employed in making the necessary arrange
mcnts and giving the necessary instruc-
tionS to the assistant assessors for the
valuation. and three dollars per day for
every day employed in hearing appeals, re-
vSng valuations, and making out lists
agrerably To the provisions of this act, and
one dollar for every hundred taxable per-
sous contained in the tax list, as delivered
by him to said board of assessors; to each
asSistan assessor two dollars for every day
actually employed in collecting lists and
making Valuations, the number of days
necessary for that purpose to be certified
by the assessor and approved by the COM
missioner of taxes, and one dollar for
every hundred taxable persons contained
in the tax lists, us completed and delivered
by him to the assessor; to eaC n of the asses
sors constituting the board of assessors, as
aforesaid, for every dhv's actual attendance
at said board, the sum of three dollars,
aud for travelling to and from the place de-
siEmutcd by the Secretary of the Treasury,
ter cents for each mile by the most direct
and usual route; and to each of the clerks
of said board two dollars for every days
actual attendance thereon. And the said
board of assessors, and said assessors, re-
spectively, shall be allowed their necessary
and reasonable charges for stationery and
blank books used in the execution of their
hulleS hUN luc pcuSWllOu ItlStu SpcCl-
fed shall be in full for all expenses not
otherwise particularly authorized, and
shall be paid at the Treasury, and such
amount as shall he required for such pay
mcut is hereby appropriated.
Sec. 81. And be it further enacted, That
each collector, on receiving list, ms
aforesaid, from the said assessors, respec-
lively, shall subscribe three receipts one
of which shall be given on IL full and cor
rect copy of such list, which list shall be
delivered by him to, and shall remain
with the assessor of his collection district,
aud shall lie open to the inspection of any
person who may apply to inspect the same;
aud the other two receipts shall be given
on aggregate statements of the lists afore-
said, exhibiting the gross amount of taxes
to be collected in each county or State dis
trict contained in the collection district;
one of which aggregate statements and re-
ceipts shall be transmitted to the Sccre-
tary, and the other to the First Comptrol-
Ter of the Treasury.
SEC. 80. And be it further enacted, That
each collector before receiving any list, as
aforesaid, for collection, shall give bond,
with one or more good and sufficient sure
ties, to be approved by the Solicitor ofthe
Treasury, in the amount of the taxes as
sessed in the collection district for which
he has been or may be appointed; which
bond shall be payable to the United States,
with condition for the true and faithful
discharge of the duties of his office accord
ing to law; and particularly for the due
collection and payment of all moneys as
scsscd upon such district; and the said
bond shall be transmitted to the Solicitor
of the Treasury, and, after approval by
him, shall be deposited in the Office of the
First Comptroller OF the Treasury: Provi-
ded at,cays, That nothing herein contained
shall be deemed to aunul or in any wise
impair the obligation of the bond hereto
fore given by any collector. hnt the snma