Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1862-02-22

hereby declared to b~ . lien upua the lands
and real e>...r cf snrh collector and hi- sar--
ties. until the same shall be- discharged &C.
eortling to Law. And ior want ot gvSds and
elaiisls. or other personal effects or such coi-
lecfor or his sureiisz. sufficient to satisfy any
warrant Of dis,r>~, i~sued pursuant to the
ps,crd;ng ss-c,isa q this act, she lanas snd
rcal estate If such collector and his sGsrsics.
or 80 much thrrrcf n NAV b- n-r.~<ary foT
satisfying the said warrant. after b~ing sd
vcrsisssi f< n least ihrec WEEKS in nos lrss
than ,l,re public places in the collection dis
trict, and in one newspaper printed in the
county or district. ii any there b.. prior 10
the proposed time Of sale. may and shall be
sold by the marshal or his deputy; and for
all lands and real estate sold in pursuance
Of the authority aforesaid, the convcyances
Of the marshals or their deputies. executed
in due form Of law. shall give a valid title
against all persons claiming under delinquent
collectors or their sureties aforesaid. And
all moneys that may remain of the proceeds
Of such sale, after satisfying the said war
rant Of distress, and paying the reasonable
costs and charges of sale, shall be returned
to the proprietor of the lands or real estate
sold as aforesaid.
SEC. 43. And be It, further enacted, That
each aud every collector, his deputy, who shall
exercise or be guilty Of any cxtortion or oppres-
sion under color OF this act, or shall demand 9TH
er or greater sums than shall be authorized by
this act, shall be liable to pay sum not exceed
ing two thousand dollars, to be recovered by and
for the of the party injured, with costs of suit,
in any court having competent jurisdiction and
each and every collector and, his deputies, shall
give receipts for all sums by them collected and
retained in pursuance Of this act.
SEC. a. Amd be it further enacted, That separate
accounts shall be kept at the Treasury Of all mo-
neys received from the direct tax, and from the in
tcrnal duties, income tax, in each Of the respec
tive States, Territories, and District Of Columbia,
and collection districts; and that separate ac-
counts shall be kept Of the amount of each species
| of duty that shall acc"ue, with the moneys paid
to the collectors assessors, and assistant assessors,
and to the other officers employed in each Of the
respective States, Territories, and collection dis
tricts which accounts it shall be the duty Of the
Secretary of the Treasury, annually, in the month
Of December, to lay before Congress.
Sec. As. And be it further enacted, That the as
SCISSORS, respectively, shall yearly and in every
year, after the expiration OF one year from the Sec
ond Tuesday of February next, inquire and asccr-
| toin, in the manner by the fourteenth section Of
| this act provided, what transfers and changes Of
property in lands, lots of ground, buildings and
| dwelling houses have been made and effected in
|
preceding valuation, assessment and apportiOn-
ment of the direct tax by this act laid and within
| twenty days thereafter they shall make out three
lists of such transfers and changes, and transmit
one list to the Secretary cf the Treasury another
| list to the commissioner Of taxes, and the third
shall be delivered the collector of the collection
district. And it shall yearly, and every year, af-
ter the said year one thousand eight hundred and
| sixty-two, be the duty Of the Secretary of the
Treasury to notify the collectors Of the several
collection districts the day on which 1t shall tc
the duty of the said collectors to commence laying
| and collecting the annual direct tax by this act
laid and imposed, according to the assessment of
the tax lists to them dclv cred by the said asses
sors as aforesaid, subject only to such alterations
therein as shall be just and proper, in the opinion
of the Secretary of the Treasury, to conform to
the transfers and changes aforesaid and the said
collectors SHALL annually, in all respects, proceed
in and include the collection Of the said direct tax
| in the same manner and in the time hercnbctorc
provided and prescribed.
SEC. 46. Axd be 1t further enacted, That
in case any State, Territory, or the District OF
Columbia, after notice given ofts intention to as
sumo and pay, or to levy, collect, and pay said di-
rect tax herein provided for and apportioncd to
said State Territory, or District, shall, in any
year after the taking effect Of this act, fail to pay
the amount of said direct tax or any part thereof,
as nroyided in this act, ia such cases il shall be
lawful for the Secretary Of tie Treasury OF the
United States to appoint United states assessors,
assistant assessors, and collectors as in this act
provided, whose duty 1t shall be to proceed 'or'n-
with under such regulations as the said Secretary
Of the Treasury shall prescribe, to collect all or
any mart Of said direct tax the same though said
state. Territory or District had not given notice
nor assumed 10 levy, collect, and pay said taxes,
| or any part thereof
SEC, ~. lad he IT. further enacted. That.
any parson who shalt be convited Of w'iia'iy TAX
ing false oath or affirmation in any of The cases
in which an oath or affirmation is required - be
taken bv this act, shall be liable TO the pains and
penalties to which persons arc liable for wilfal aud
corrupt perjury. and shall, moreover, iorfsit the
SUM Of Eve hundred dollars.
Ssc. 4s. AsS L< a Jsssser esscssd, That there
shall be allowed u the collectors appointed under
,h. act, in fall compc asation fos their services
and thai of their depases a carrying this ses INTO
eG-rt a eounis>ioa of four per eessuu upon the
/ 6r,, hundred shossasd dollars. ose pr eenfnm
...,, the .rc,aa oae hundred taoasasd dollars
ana one-hA.f of sse per eensnn uPoe all sssns
atese two thou sand dollars such commissions 10
be computed sPcs the anozats hy them respect
i,s,- r4,d over ssi sccosasrd 5os usder the ia
..rus,ioE. Of the Treasury DePars@rat: Pses.dsd.
Tha, In no ease shall saeh cozmiss;oas cxceci the
.r, of sur shsa and dollars Cor principal osArcr
| and ,go ahoussad dollars for sa assistant. Asa
thrrx shall &c further sllcxed 10 each collector
their necessary and reasonable charges sss st.son.
,hs;, osir;al duties which, aiter b-iag du.y exam
med and certified hy the comnisstsaer Ut taxes,
shan BE- paid out Of the Treasury.
SEc. o. Asd 6e IL further ssosssf, That.
from and after the first day Of january next.
there shall be levied. collected. and paid.
upou the annual income Of every P~rson rssid.
inc in the United States. whsshrr snch in
come Is derived from any kind Of property. a.
FROM any profession. trade. snP!oyu'rnt. o.
vocation carried on in the United States o.
| L--k..-. -. G-o,n .nv o:lar nnurpe vbofevvf.