The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1862-09-16
O F F CT A l..



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. d. 1862 entitled 'sAn Act
10 provide internal revenue to support the Govern.
ment and to pay interest on the public debt"
In compliance with the provisions OF said Act and
REVENUE, have divided said District into eleven
divisions and appoint an Assistant Assessor in each,
as follows:
The LIST division comprises the towns of York,
Wells, kcnnebunk, kennebunkport and the city of
Biddeford; JOSEPH BRAGDoN, Jr., of York, Assist
ant.
I'd division, the towns of Kittery, Eliot, South
Berwick Berwick and North Berwick THEODORE
A. ROLLINS, of South Berwick, Assistant.
ID division, the towns of Lebanon, Sanford, Al
fred, Acton, Shapleigh and Newfeld; JOHN s. PAR
KER, Of Lebanon, Assistant.
4th division, the towns of Saco DAYTON, Lyman
and Marlborough; JOHN GAINS, Of Saco, Assist.
ant.
9th division. the towns of Buxton. Hollis Lining.
ton, Limerick, Cornish and Parsonsfield CHARLES
4. WELD, of Buxton, Assistant
9Th division. Wards l, 2. 8 and of the city of
Portland; SAMUEL SMALL, of Ward in said city,
Assistant.
9TH division, Wards 5, and of said city of Port.
land, AUGUSTUS GERRIsH, of Ward in said city,
9Th division, the towns of westbrook, Falmouth,
Gorham, Scarborough and Cape Elizabeth; DAVID
ToRREY, of Westbrook, Assistant.
9th division, the towns of Bridgton, Sebago Bald
win, Standish, Naples, Harrison and Otisfied; LOT
C. NELSON. of Bridgton, Assistant.
10th division, the towns of New Gloucester, GRAY
North Yarmouth, Cumberland, Windbam, Casco and
Raymond; SEwALL n. GROSS of New Gloucester
Assistant.
18th division, the towns of Freeport Brunswick
Harpswell, Powna and Yarmouth; HEzEKIAH b.
MEANS, of Freeport Assistant.
The act under which these assistants appointed
took effect on the LIST day of September instant
Citizens residing in the large business of
form their own conclusions in relation to its proyis
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 of
| its principles.
Soon after the rebellion broke out, Congress found
necessary to assess small direct tax on the sever
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 it
upon all the property within their limits.
Farms and other real estate being from their ma
ture, more exposed than other objects of taxation
would suffer severely from the constant draft for
this war and they could not long endure the burden
direct tax would impose upon them.
Names proportion of that tax has been liqudated
and paid In order provide in part for the future
expenses of the war, Congress wisely determined to
raise money from the people without State ntervcn-
ton, and without taxing the producing asses. To
effect this object, and to make the tax equal in every
state they have passed what has been termed an Ex
else Act Passing by the farmer, the mechanic, the
fisherman, the lumberman, and many other pursuits
so essential TO our prosperity a people, this act
levies its light contributions upon the we,lth, the
Injuries the pleasures and business of the country.
Ii conhnes Its operations chiefly to the cities, towns
and villages, and gathers its from the chan
nels IN which floats the money of the country.
IL does not tax real estate of any description,
Win very lew exceptions, personal property. The
excess owe. 40 ounces Of silver spoons plate, and
riding carriages of all descriptions valued with the
harness at s55 and upwards, must be assessed With
the exception of these two items there Is not prob
ably farmer nor mechanic in this district within
the act. These are taxed at sum inconsiderabe
that II to be hoped every citizen who desires the
perpetuity of his government WILL in this terrible cri
sis of its affairs cheerfully his proportion of
its necessary burdens and IL he IL fortunately the
owner of an article liable be assessed put a value
upon it which shall bring it within the act 1t may
/ bat tnn h. -,
butte dollar for the preserya fion of his government
The professional man - the retail trader whose
sales exceed thousand dollars per year-the
ufacturcr of any article the sales of which exceed
six hundred dollars per year-the hotel keeper-the
man whose yearly income exceeds six hundred dol
lars and several other employments to be assessed
IL Is presumed all such with the pro-
visions of this act
would call their attention to sections from six to
| eleven, inclusive, and section fny-eight.
These sections impose the duty upon every person
liable TO be assessed for tax license, TO call imme
diaely upon the assistant and make up aud
sign their several assessments If they neglect so to
do he required to increase their tax fifty per cent
and no discretionary authority Is vested in the assis-
tant or the assessor TO make any abatement of this
amount. See section H.
1t will be perceived by q careful examination OF
these sections that Congress relying upon the patr
otism of the business of the country, proceeded
upon the hypothesis that every liable to be taxed
would substantially himself and sign the bills
fore is complied with the assistant assessor is but
recording officer, who receives and properly enters
the lists delivered him by the citizen and his duty in
relation to fixing a valuation upon objects liable to
taxation is rather advisory than absolute. In order
however to prevent the Selfish the indifferent or the
traorous from escaping their proper proportions OF
the public burden, Congress has fixed the penalties
for their neglect prescribed In section ii.
Having been intrusted by the President with the
duty of seeing that these tax ias are properly pre-
pared and seasonably delivered to the collector OF
this district respectfully request all good citizens
within IL to call immediately upon the assistant
of the district where they reside. and
deliver him lists as required in the sixth section OF
the act. He will give all persons the necessary in
formation TO enable them to comply with its proyis-
ions, and furnish blanks therefor.
NATH'L G. MARSHALL
Assessors Office, City Buildings,
Portland, Sept. !. 1862.
sept10eod3w