The Portland daily press., 1862-09-29
O f F ICI A l..
Assessors, Notice.

NOTICE is hereby given that have been appoint
~ cd Assessor OF Taxes for the First Congressional
District OF the State OF Maine, under the Act of Con-
grcss, approved July |, A. ID. 1862, entitled "An Act
to provide internal revenue TO support the Govern
menf and to pay interest on the public debt"
In compliance with the provisions of said Act and
instructions of the COMMISSIONER OF INTERNAL
REVENUE, have divided said District into eleven
as follows:
The 1st division comprises the towns of York,
Wells, kennebunk, kennebunkport, and the city of
Biddeford; JOSEPH BRAGDoN, Jr of York, Assist
ant.
ID division, the towns of Kittcry, Eliot, South
Berwick, Berwick and North Berwick; THEODORE
A: ROLLINS, of South Berwick, Assistant.
I'd division, the towns of Lebanon, Sanford, Al
fred Acton, Shapleigh and Newfeld; JOHN S. PAR
kER, ol Lebanon. Assistant.
4th division, the towns of Saco, DAYTON LYMAN
and Marlborough; JOHN GAINS, of Saco, Assist
ant.
9Th division, the towns of Bnxton Hollis Lining
ton, Limerick, Cornish and Iarsonsfeld; CHARLES
b. WELD, of Buxton, Assistant
9TH division, Wards l. 2, and of the city of
Assistant.
7th division. Wards 5, and of said city of Port.
land, AUGUSTUS L. GERRIsn. of Ward 6, in said city,
Assistant.
sth division, the towns of westbrook, Falmouth.
6orham, Scarborough and Cape Elizabeth DAVID
ToRREy of Westbrook Assistant.
9Th division, the towns of Bridgton, Sebago Bald
win, Standish, Naples, Harrison and Otisfcd; LOT
e. 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.
llth division the towns of Freeport, Brunswick,
iiarpsweii, Pownal and Yarmouth; HEzEKIAH B.
MEANS. of Frceport, 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 conclusions in relation its provis-
ions; but as there are many in the agricultural
tions 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
il necessary to assess small direct tax the sever
al States TO maintain the credit the country The
States being authorized to the payment of the
sum demanded of them, had the power to assess il
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
money, created in sustaining the government during
this war, and they could not long endure the burden
a direct tax would impose upon them
Maincs proportion IF 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 equal in every
State. they have passed what has been termed Ex
else Act. Passing by the farmer the mechanic the
fisherman, the lumberman. and many other pursuits
so essential 70 our prosperity as people, this act
Injuries the pleasures. and business of the country
1t confines its operations chiefly to the cities.
and villages and gathers IFS from the chan
nels in which floats the money of the country.
II does not tax real estate Of any description
with a very few exceptions personal property. The
excess oye AZ ounces of silver spoons plate, and
riding carriages of all descriptions valued with the
harness at sI5 and upwards must be assessed. With
the exception Of these two items there is not prob
ably a farmer nor mechanic in this district, within
the act. These are taxed at so inconsiderable
that 1t Is TO be hoped every citizen who desires the
perpcuy of his government will in this terrible cri-
sis of its Affairs assume checrfuy his proportion of
its necessary burdens. and if he is fortunately the
owner of an article liable to be assessed put value
upon II which shall bring il within the act. Ii
be the only opportunity he will ever have TO contri
butte dollar for the preservation of his
The professional man - the retail trader whose
sales exceed one thousand dollars per year--the
ufacurer of any article the sales of which exceed
six hundred dollars per year-the hotel keeper-the
man whose yearly income exceeds six hundi ed dol
lars and several other employ to be assessed
II Is presumed all such are conyersant with the pro-
iisions of this act.
would call their attention TO sections from six to
eleven, inclusive, and section fifty-cighf.
These sections impose the duty upon every person
liable 10 be assessed for or license TO call mme
diatcy upon the assistant assessor and make up and
sign their several assessments II they neglect to
do, he required TO increase their tax fifty per cent
and no discretionary authority is vested in the asss
anf or the assessor TO make any abatement of this
amount See section IL.
1t will be perceived by a careful examination of
these sections. that Congress, relying upon the patr
oiism of the business men of the country, proceeded
upon the hypothesis that every liable TO be taxed
would substantially assess himself aud sign the bills
fixing the amount he was to pay. If the act there
fore is complied WITH the assistant is but
recording officer who receives and properly enters
the lists delivered him by the citizen and his duty in
relation 10 fixing valuation upon objects liable to
taxation, is rather advisory than absolute In order
however prevent the selfish, the indifferent the
raitorous from escaping their proper proportions of
the public burden, Congress has fixed the penalties
for their neglect, prescribed in section H.
Having been intrusted by the President with tho
duty OF seeing that these tax iats 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
of the district where they reside and
deliver him lists as required in the sixth section of
the act lie viii give all persons the necessary i-
formation to enable them to comply with its proys-
ions and furnish blanks therefor
NATH,L G. MARSHALL.
Assessors Office, City Buildings
Portland, Sept. 1, 1862
septl0eod3w