The weekly Ottumwa courier. [volume] (Ottumwa, Iowa) 1857-1872, 1862-07-19
IOWA. SATURDAY, JULY s19. 1862.
s.a. The Tax Bill.
Passed ~ Congress, June ga, 1898
CONTINUED.

| HaaAe7s IA xu0 Lax Dill. aa. q,
Passed N Congress, June ga, 1899
CONTINUED.
| Sec II. And be 1t further enacted, Tha
there shall be allowed and paid to the sever
al assessors and assistant assessors, for thei
services under this act-to each assessor
three dollars per day for every day employ
ed in making the necessary arrangement.
and giving the necessary instructions to tn,
assistant assessors for the valuation ant
Ave dollars per day for everv day employed
in hearing appeals, revising valuations, ani
making out lists agrseablv to the provisions
Of this act, and one dollar for every hundred
taxable persons contained in the tax list, as
delivered by him to said collector, and for
warded to the Commissioner of Internal
Revenue to each assistant assessor three
dollars for every day actually employed in
collecting lists and making valuations, the
number Of days necessary for that purpose
to be certified by the assessor and approved
by the Commissionioner Of Internal Rexen-
ue and one dollar for every hundred taxa
BILE persons contained in the tax list, as com.
pleted and delivered by him to the assessor.
And the said assessors and assistant asses.
sors, respectively, shall also be allow ed their
necessary reasonable charges for stationery
and blank books used in, the execution of
their duties, and the compensation herein
specified shall be in full for all expenses not
otherwise particularly authorized : Provid.
ed, the Secretary Of the Treasury shall be,
and he is hereby, authorized to fix such ad-
ditional rates of compensation to be made to
assessors and assistant assessors in the
States Of California and Oregon and Terri
tories, as may appear to him to be just and
equitable in consequence Of the great cost of
living and travelling in those States and Ter
tories, and as may in. his judgment be nee.
essary to secure the services Of competent
and efficient men, provided the rates of CON-
pensation thus allowed shall not extend the
rates paid to similar officers In such States
and Territories respectively. In cases
where collection district embraces more
than one Congressional district, the Secre-
tary of the Treasury may allow the assessor
such compensation Us he may deem neces-
sary. ~ mol S.a .yaia5 tsass s6
Sec. 1s. And be at further enacted. That
each collector, on receiving a list, as aforc-
said, and from time to time as such lists
may be received from the said assessors,
respectively, shall subscribe three receipts,
one of which shall be given on a full and
correct copy of such Est, which list shall be
delivered by him to, and shall remain with.
the assessor of bis collection district, and
shall be open to the inspection of any per.
son who may apply to inspect the same
and the other two receipts shall be given on
aggregate statements of the lists aforesaid,
exhibiting the gEoss amount Of taxes to be
collected in his collection district, one o.
which aggregate, statements and receipts
shall he transmitted to the Commissioner of
Internal Revenue, aud the other to the First
Comptroller of the Treasury; and all lists
received from time to time. as aforesaid,
shall be in like forp and manner transmit
ted as aforesaid. A al re.st ~. a.lF
Sec. 10. And be It further enacted, That
each of said collectors shall. within ton davs
after receiy,ng his annual collection list from
the assessors, respectively, as aforesaid. give
notice, advertisement published in, each
county in his collection district, in one
newspaper printed in. such county, if any.
there be, and by notifications to be posted
up in at least four public places in each
county in his collection district. that the
said duties have become due. and payable.
and state the time and place within said
county at which ne viii atteDd to receive
the same. which time shall not be less than
ten days after. such notification; and all
persons who shall neglect to pay the dutins
and taxes so as aforesaid assessed, upon
them to the collector within the time speci-
fed, shall be liable to pay ten per centum
additional upon the amount thereof. the fact
9fwhich liability shall be stated in the ad.
yertisement and notifications aforesaid. -
And with regard to all persons who. shall
neglect to pay as aforesaid, it shall be the
duty Of the collector. in person or by depu-
". within twenty days after such neglect,
to make demand personally. or at the
dwelling or usual places Of business of such
persons, if any they have, for payment Of
said duties or taxes, with the ten per cent
um additional aforesaid. And with respect
to all such duties or taxes as are not includ-
ed in the annual lists aforesaid, and all taxes
and duties the collection of which is not
otherwise provided for by deputy, to de-
mand payment thereof in manner aforesaid
within ten days from and after receiving the
list thereof from the assessor and if the
annual and other duties shall not be paid
within ten days from and after such demand
therefore, It shall be lawful for such collec-
tor or his deputies to proceed to collect the
said duties or taxes, with ten per centum
additional thereto, as aforesaid by distraint
and sale of the goods, chattels. or effects of
the persons delinquent as aforesaid. And
in case Of such a distraint, it shall be the
duty Of the officer charged which the col
ection 10 make. or cause to be made. an ac-
count Of the goods or chaste,s which may
be distrained, shall be left with the owner
oy p9ssesser of such goods, chattels or