The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1862-08-19

(coSuNuFD Fnoz first rAoEl
nor, by and through It's own officers, u4s5ssors aud
coloct1r that II shall be lawful . uso for THIS pur.
pose the last or any subsequent va u"ton LIST Or Rp
pragal made by State Territorial authority Cor the
purpose OF State Territorial taxation therein, next
preceding tho date when this act take eject TO make
any laws regulations for these pnrposos, to GX %
change the comp nston 20 ohccrs a'scssors aud coll
iectors and any such state, Territory District,
which shall give notice by the Governor or other
proper onCer thereof 10 the Secretary Of tho Treas.
nry of tie United States, before the second
Tuesday Of February next and 10 each succeeding
year thereafter, Of IFS intention 10 assume and pay
or 10 assess, collect, and pay into the Treasury Of tie
United States the direct tax Imposed by this act
shall DO entitled, in lieu Of Compensation, pay per
diem and percentage herein prescribed and allowed TO
assossors, assistant assessoIs and collectors Of the
Untei states, to a deduction Of hfteon rer C ntum
rtory or the District Of Columbia levied aud collected
by said state Territory, ami District Of C9lumbia
through s said officers Pr0ridei, hopover. That the
deduction shall only be made 70 apply such part or
parts Of the ZANE as shal have been actually paid
into the Treasury OF the United states or before The
Last day Of june IN the year 10 which such payment
relates, and deduction Of ten per centum 20 such
part or parts Of the shall have been actually
paid into the Treasury Of the United on or be
fore the last day Of September in the year to which
such payment relates, such being regarded
mencing the lrst day Of AprIl Aud pr0ridei, ty-
he, That whenever notice Of lho intention TO make
such payment by the State Territory, and the Dis
trict Of Columbia, sh1ll have been given the Sec
going provisions, assessors, sistant assessors,
collectors, in any State Territory or District, Civ
ing notice shall be appointed, unless said ate, Ter
ritory District shall be IN default dud pr3riisd
further, That the amount Of direct tax apportionel
, State, IcrrirOry, or the lEtrCt o. Columbia
shall be liable 70 be paid and satisfied 10 whole or IN
part, by the release Of such state, Territory bis
trict, duly executed, to the Unod States Of any d.
qudaod and determined claim Of such Slate, Terri.
tory District, Of equal amount against the United
States Prorided, That 10 case Of such release, such
state, Tert0 ur District shall be allowed tha same
abatement Of the amount Of snch tax would be
allowed 10 case Of the payment Of the same Ia
Soc 81. Aaibs q further enacted, That 10 shall be
the duty Of the collectors Aforesaid n their respect
districts, and they are hereby authorized to col.
the duties imposed ny this act, and to prosecute
thar yUFtb rnHnn luIf Tho .
any sums which may b, forfeited by virtue
Of THIS act aud all ines, penalties and foro.tures
ind may be sued for and recovered In the name Of
the United States Of the cOio3tOr within whose
district any such ano penalty or forfeit ire, -htl
ono 1noisy thereof To the Use Of The UntoI statcs
and the other moety thereof 10 the use Of such col
SIC. Co. And be- il further eauce3 That tho amount
Of all debts due to the United States by any col cc
tor, under this act, whether secured by bond or 9th
erwisc, shall aud are hereby decIa ed to be ,ior
upon the lands and real estate su IN collector and
Of his suretcs, IT be shall have given bond from tn,
time when suit shall be instituted for recovering h,
same and, flr want Of goods aud Chatlcs and other
personal effects Of such collector his surctcs .,
satisfy any judgment which shall or may be rocovcrc.
against them, respectively, such lands and real cs
tate may be sold at public aution, alter being ayor
tsed Tor at least tnree weeks ia not less Than brc'
public papers within tho collection district, ana IL
one newspaper printed in the county, II thoTe be, at
least six weeks prior to the time Of sale and for al
lands or real estate sold in 5uanoo of The authority
aforesaid, the couveyauccs Of the marshls or thou
deputies, executed in due form Of law, shall give
title against all persons claiming under such collector
or ms kuletleFl itHpitll' tlF.
Soc. %. And be u further enacted, That for super
intending the collection OF the direct tax aud INTERIM
duties or income laid by this act, au officer d
hereby authorized In the Treasury Department, to b
called 50 Commissioner OF Taxes who shan be charg
ed, under tbs direction Of the Secretary, with pre-
pairing all the forms necusslry for the ant
collection OF the tax and duties aforesaid, with pre-
pairing, signing, and distributing all such Licences OF
required, and with the general superintendent "a
all the officers employed In assessing and collecting
said tax and duties said commissioner shall be ap
pointed by the President, upon the nomination Of tU
Secretary Of the Treasury, and he shall receive al
annual salary Of three thousand dollars Tho Score
ctary of the Treasury may ASST n the ucccsBlr
clerks TO the officer Of said commissioner, whose Ug
gregate salaries shall not exceed thousand dollar
per auuum and the amount required to pay the sala
Of said commissioner and clerks hereby apprC
pratcd,
SIC. 81. Aad be q further enacted, That in case q
the sickness temporary disability OF a collector
discharge such Of his duties cannot, under cxstm
lows be di charged by deputy, they cannot be q,
vOlVod by him upon deputy PrOriisi lnfjrmatio
thereof be immediately communicated 10 the Sccrr
tHTy Of the Treasury, and shall nOtbe dsapprOvcd b
him iHd pr0riied, That the responsibility Of tn
collector his surecs To the United States shall D..
be IA rreby affected or impaired.
SrC U.s. Aud BE- further enacted, That IN
collector shall die, resign or be removed tho dCput
or such collector longest IN the service at the
Immediately preceding, who shall have been longe.
cmplHyol by him, may aud shall, until a success
shal be appointed discharge all the duties Of sa
collector, and for whose conduct, In Of the
Of the collector, his estate shall be responsible Oh
Iui'ct States.
Approved August 8, 1861