The Portland daily press., 1862-10-17
O F F CT A L.
ASSESSORS, Notice.

NOTICE is hereby given that | have been appoint
ed Assessor OF Taxes for the First Congressional
District OF the State OF Maine, under the Act of Con-
gress, approved July l. A. ID. 1862 entitled IAN Act
TO PROVIDE internal revenue TO support the Govern
ment and to pay interest on the pubic debt"
In compliance with the provisions of said Act and
instructions of the COMMISSIONER OF INTERNAL
REVENUE, have divided said District into eleven
DIVISIONS, and appoint an Assistant Assessor in EACH
as follows:
The lst division comprises the towns of York,
Wells kennebunk kennebunkport and the city of
Biddeiord; JosEPHsBRAGDoN, Jr., of York, Assist
ant.
I'd division, the towns of kittery, Eliot, South
Berwick, Berwick nd North Berwick; THEODORE
A: ROLLINS, of South Berwick, Assistant.
3D. division, the towns of Lebanon, Sanford, AL
fred, Acton, Shaplegh and Newfeld; JOHN s. PAR
KER of Lebanon, Assistant
Attn division, the towns of Saco, Dayton, LYMAN
and Waterborough JOHN GAINS of Saco, Assist
5th division, the towns of Buxton, Hollis, Lining
ton, Limerick, Cornish and Parsonsfeld; CHARLES
H. W ED, of Buxton, Assistant.
9th division. Wards /, 2, and of the city of
Portland; SAMUEL SMALL, of Ward in said city,
Assistant.
18th division, Wards 5, and of said city of Port.
land, AUGUSTUS +. GEIRIsH, of Waid6, in said city,
Assistant.
Gorham. Scarborough and Cape Elizabeth; DAVID
ToRREY, of Westbrook, Assistant
9th division, the towns of Bridgton Sebaeo Bald
win, Standish Naples, Harrison and Otisfield LOT
{. NELSON of Bridgton. Assistant
10th division. the towns of New Gloucester, Gray
North Yarmouth. Cumberland, Windham, Casco and
Raymond; SEwALL n. GROSS, of New Gloucester,
Assistant.
1lth division, the towns of Freeport Brunswick.
Ilarpswell, Pownal and Yarmouth; HEzEKIAH b.
MEANS, of Freeport, Assistant
The act under which these assistants are appointed
took effect on the LIST day of September instant.
Citizens residing in the large business centres of
this district have doubtless read it, and can hence
form Their own conclusions in relation TO its provis
ions; but as there many in the agricultural Sec
tons who may have been unable TO obtain copy for
examination, wish TO call their attention to some of
its principles.
Soon after the rebellion broke out, Congress found
II necessary TO assess small direct tax the
al States TO maintain the credit of the country The
States being authorized to the payment of the
sum demanded of them, had the power to assess ii
upon all the property within their limits.
Farms and ether real estate being, from their ma
ture, moro exposed than other objects of TAXATION
would suffer severely from the constant draft for
money, created in sustaining the government during
this war and thev could not long endure the burden
direct tax would impose upon them.
Names proportion that tax has been liquidated
and paid In order TO provide in part for the future
expenses of the war, Congress wisely determined to
raise money from the people without State interyen-
non ard without taxing the producing c asses. To
effect this object, ard TO make the tax equal in every
State. they have passed what has been termed EN-
else Act. Passing BY the farmer, the mechanic the
fisherman, the iumberman, ard many other pursuits
so essential 10 our prosperity as people, this act
levies It's light contributions upon the It'll, the
Injuries, the pleasures ard business of the country
IT confines It's operations chiefly to the cities, towns
and lllges, and gathers its from the chan
neIs IL which floats the money of the country.
II does not tax real estate of any description nor
with very few excentions narsonal nronertv Tho
excess owe. 40 ounces of silver spoons plate and
riding carriages of all descriptions, valued with the
harness al SO and upwards must be assessed. With
the exception of these two items there is prob
ably farmer nor mechanic in this district within
the act: These are taxed at iuconsiderable
that il is TO be hoped every citizen who desires the
perpctuitv of his government WILL in this terrible cri-
sis of ifs affairs assume cheerfully his proportion of
It's necessary burdens and if he is fortunately the
owner of an article liable TO be assessed, put aue
upon il which shall bring il within the act II may
be the only opportunity he will ever have 10 contri-
al in of his uany
The professional man = the retail trader ose
sale; exceed ore thousand dollars per year-the
ufac'urer of any article the sales of which exceed
six hundred dollars per year-the hotel kceper-the
man whose yearly income exceeds six hundi ed dol
lars and several other empoyments are to be assessed.
II Is presumed all such are conycrsant with the pro-
visions OF this act
would call their attention sections from six to
eleven, inclusive, and section fifty-eight.
These sections impose the duty upon every person
liable TO be assessed for tax or license 10 call imme-
diacy upon the assistant assessor and make up and
sign their several assessments. If they neglect TO
do lac required to increase their ffty per cent
and no discretionary authority is vested in the assis-
iani or the assessor TO make any abatement of this
amount. See section IL.
II will be perceived by a careful examination OF
these sections that Congress- rel. ing upon the pari
oiism OF the business of the country, proceeded
upon the hypothesis that every liable be taxed
would substantially himself ard sign the bills
fixing the amount he TO paw If the act, there
fore is complied with, the assistant is but a
recording of Ger, who receives and properly enters
the lists delivered him by the citizen and his duty in
relation TO fixing valuation upon objects liable TO
taxation is rather adv sory than absolute. In order
however TO prevent the selfish the indifferent the
traiorons from escaping their proper proportions OF
the public burden, Congress has fixed the penalties
for their neglect prescribed in section IL.
Having been intrusted by the President with the
duty OF seeing that these tax las properly pre-
pared, and seasonably delivered to the collector OF
this district respectfully request all good citizens
within it TO call Immediately upon the assistant
sor of the assessment district where they reside and
deliver him lists required in the sixth section OF
the act. lie will give all persons the necessary in
formation 10 enable them TO comply with its provis-
ions, and furnish blanks therefor
NATH'L G. MARSHALL
Assessors Office. City buildings,
Portland, Sept. l. 1862.
sept10eod3w