The Portland daily press., 1862-09-30
O f f CT A l..
Assessors Notice.

SSSSOAS INVuSCs
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 apPr2sed y July l, A. d. 1852, entitled AN 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
INSTRUCTIONS OIL the COMMISSIONER OF INTERNAL
KEvENUE, have divided said District into eleven
divisions, and appoint an Assistant Assessor in each
follows:
The lst division comprises the towns of York.
Wells, kenDebunk, 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.
% division, the towns of Lebanon, Sanford, AL
1fed Acton, Shapeigh and Newfield; JOHN s. PAR
KER, OF Lebanon, Assistant.
4th division, the towns of Saco. Dayton. Lyman
ana "aterborough; JOHN GAINS, of Saco, Assist
ant.
9TH division, the towns of Buxton, Hollis, Lining
ton, limerick Cornish and Parsonsfied; CHARLES
+. WELD, of Buxton. Assistant
- 9th division. Wards |. g. and of the city of
Portland; SAMUEL SMALL, of Ward in said city,
7th division, Wards g. 6 and of said city of Port.
land, AUGUSTUS F. GERRIsH, of Ward g. in said city,
Assistant.
Sth division, the towns of Westbrook Falmouth.
Gorham Scarborough and Cape Elizabeth; DAVID
1oRREY, of Westbrook, Assistant.
9Th division, the towns of Bridgton, Sebaro Bald
win. Standsh, Naples, Harrison and Otisfeld: Lor
G. NELSON. of Bridgton. Assistant.
, ioth division the towns of New Gloucester, Gray,
Raymond; SEwALL n. GROSS of New Gloucester,
Assistant.
11th division, the towns of Freeport Brunswick.
Iiarpswel Pownal and Yarmouth; HEzEKIAH b.
MEANS, of Freeport Assistant.
The act under which these assistants are appointed
took effect ON the lst 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 provs-
IONS; but as there are many in the agricultural Sec
tiohs VINO may have been unable TO obtain a copy for
examination wish to call their attention to some of
its principles.
Soon after the rebellion broke out Congress found
II necessary to small direct tax on the sever.
al States to maintain the credit of the country The
States being authorized assume 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, 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 they could not long endure the burden
direct tax would impose upon them.
Names proportion of 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-
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 En-
else Act Passing by the farmer, the mechanic, the
fisherman. the lumberman, and many other pursuits
50 essential to our prosperity as people, this act
ev1es us llght contributions upon the wealth, the
Injuries the pleasures. and business of the country
II confines its operations chiefly 10 the cities towns
and villages, and gathers its revenues from the chan
nels in which floats the money of the country.
II does not tax real estate Of any description,
with very few exceptions. personal property. The
excess ove 40 ounces of silver spoons plate. and
riding carriages of all descriptions valued with the
harness at S15 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 a inconsiderable
that II Is TO be hoped every citizen who desires the
perpeuty OF his government will in this terrible cri-
sis of its affairs, cheerfully his proportion of
its necessary burdens. and if he is fortunately the
of article liable TO be assessed put a value
hrp ttff 1t,,f fIn ef II
be the only opportunity he win have contri-
bnte dollar for the preservation of his
The professional man - the retail trader whose
sales exceed thousand dollars per year-the man
ufacturer 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 empoymens 10 be assessed.
II presumed all such are conyersant with the pro-
visions of this act.
would call their attention TO sections from six to
eleven, inclusive. and section ny-eght
These sections impose the duty upon every person
liable TO be assessed for tax license TO call imme-
diaiey upon the assistant and make up and
sign their several assessments If they neglect to
do, he required to increase their tax fifty per
and no discretionary authority vested in the ass-
tant 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 relying upon the pari-
otism of the business men of the country proceeded
upon the hypothesis that every liable TO be taxed
would substantially assess himself, and sign the bills
fixing the amount he to paw. If the act there
fore Is complied with, the assistant is but
recording officer who receives and properly enters
the Isis delivered him by the Citizen and his duty in
relation TO fixing valuation upon objects liable TO
taxation, is rather advisory than absolute In order
however to prevent the selfish the Indifferent or the
traorous IRON 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 liats properly pre-
pared and seasonaby delivered TO the collector of
.,, ,S dsitiet' respeety request all good citizens
of the assessment district where they reside and
deliver him lists required in the sixth section of
the act He will give all persons the necessary in
formation TO enable them 10 comply with its provis-
ions, and furnish blanks therefor.
NATH'L &. MARSHALL.
Assessors Office City Buildings /
Portland, Sept l, 1862.
stptl0eod3w