Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1862-07-11

1 tloe IN every case IN which shall act as asses
sor" And a certificate Of such oath OF afIir
/ nation shall be delivered TO the collector o
the district for which such assessor OF assistant
assessor shall be appointed. And every assos
sor or assistant assessor acting In the saic
office without having taken the said oath OF
affirmation shall forfeit and pay 800, one
moiety thereof to the use of the United States
and tho other moicty thereof to him who
shall first sue for the same, with costs of suit
SEC. 4. And be II further enacted, That be
fore any such collector shall enter upon the
duties of his Office, he shall execute bond fol
| such amount as shall be prescribed by the
Commissioner Of Internal Revenue, under the
direction of the Secretary of the Treasury
| with not less than five sureties 20 be approved
as sufficient by the Solicitor of the Treasury
containing the condition that said collector
shall faithfully perform the duties of his office
according to law, and shall justly and faith
fully account for and pay over to the United
| States, in compliance with the order or regu-
lations of the Secretary of the Treasury, all
public moneys which may come into his hands
or possession; which bond shall be filed in
| the office of the First Controller of the Treas
ury. And such Collectors shall, from time to
time, renew, strengthen and increase their Off
cial bonds, rs the Secretary of the Treasury
may direct.
SEC. 8. And be 1t farther enacted, That each
Collector shall be authorized to appoint, by an
| instrument of writing under his hand, rs many
deputies as he may think proper, to be by him
compensated for their services, and also to re-
woke any such appointment giving such no.
tice thereof as the Commissioner of Internal
Revenue shall prescribe; and may require
bonds OF other securities and accept the same
from such deputy; and each such deputy shall
have the like authority, in every respect, to
collect the duties and taxes levied or assessed
within the portion of the district assigned to
him which is by this act vested in the Collect
or himself; but each Collector SHALL i'm every
respect, be responsible both to the United
States and to individuals, as the case may be-
for all moneys collected, and for every act
done as Deputy Collector by any of his depu-
ties while acting as such, and for every omis-
sion of duty: Provided, That nothing herein
contained shall prevent any Collector from
collecting himself the whole or any part of
the duties and taxes so assessed and payable
in his district
Sec. 6. And be it further enacted, That It
shall be the duty Of any person or persons,
partnerships, firms, associations, or corpora
tlons, made liable to any duty, license stamp.
or tax imposed by this act, when net otherwise
nor differently provided for, on or before the
1st day of August, 1862, and on or before the
first Monday of May in each year thereafter,
and in all other cases before the day of levy,
W q iiob Vi W lllG dSSlSldlJ asses
sor of the district where located of the
amount of annual income the articles
or objects charged with special duty or tax,
the quantity of goods, wares, and merchandise
made or sold, and charged with a specific or
ad valorem duty or tax, the several rates and
aggregate amount according to the respective
provisions of this act and according to the
forms and regulations to be prescribed by the
Commissioner of Internal Revenue, under the
direction of the Secretary of the Treasury, for
which such person or persons, partnerships
firms, associations, or corporations are liable
to be assessed under and by virtue of the pro-
visions of this act
Sec. Z. And be it further enacted, That the
regulations and directions as
hereinbefore mentioned, shall be binding on
each assessor and his assistants, and on each
Collector and his deputies, in the performance
of the duties enjoined by or under this act
pursuant to which instructions the said asses
sors shall, on the first day of August 1862
and on the first Monday of May in each sue
ceeding year, and from time to time there
after, in accordance with this act direct and
cause the several assistant assessors to proceed
through every part of their respective districts,
and inquire after and concerning all persons
being within the assessment districts where
they respectively reside, owning, possessing
or having the care or management of any
property, goods wares, merchandise, articles
or objects liable to pay any duty, stamp or tax,
all persons liable to pay license
duty, under the provisions of this act, (by ref
erence as well to any lists of assessment or col
lections taken under the laws ofthe respective
States, as to any other records or documents,
and by all other lawful ways and means, es-
pecally to the written list, schedule, or return
required to be made out and delivered to the
assistant assessor by all persons owning, pos
sessing or having the care or management of
any property, as aforesaid liable to duty or
taxation,) and to value and enumerate the said
objects of taxation, respectively in the man
ner prescribed by this act and in conformity
with the regulations and instructions before
mentioned.
SEC. 8. And be 1t further enacted, That il
any person owning, possessing, or having the
care OF management ofproperty, goods, wares,
and merchandise, articles or objects liable to
pay any duty, tax or license; shall fail to make
and exhibit written list when required, as
aforesaid, and shall consent to disclose the par
ticulars Of any and all property, goods, wares,
and merchandise, articles and objects liable to
pay any duty or tax, or any business or occu-
patton liable to pay any license, as aforesaid,
then andin that case it shall be the duty of the
officer to make such list, which, being distinct
ly read, consented to and signed, by the per
son 30 owning, possessing, or having the care
and management as aforesaid.
y.
any such person shall deliver or disclose to any
assessor or assistant assessor appointed in pur-
suance of this act, and requiring list or lists,
aforesaid any false or fraudulent list or state
ment with intent to defeat or evade the valu-
alton or enumeration hereby intended to be
made, such person so offending and being there
Of convicted on indictment found therefor in
any circuit or district court ofthe United States
held in the district in which such offense may
be committed shall be fined in sum not ex-
ceeding $500, at the discretion of the court,
and shall pay all costs and charges of prose
cution; and the valuation and enumeration re-
quired by this act SHALL in all such cases, and
in all cases of under valuation or under state
ment in such lists or statements be made, as
upon lists, according to the form pre-
scribed, to be made out by the assessors and
assistant assessors respectively which lists
the said assessors and assistant assessors are
hereby authorized and required to make ac-
cording to the best information they can OBJ
tain, and for the purpose of making which they
are hereby authorized to enter into and upon
all and singular the premises, respectively
and from the valuation and enumeration so
made there shall be no appeal
Sec. 10. And be it further enacted, That in
case any person shall be absent from his or her
place of residence at the time an assistant as
SCISSOR shall call to receive the list of such per-
son, it shall be the duty of such assistant as