, 1862-06-27

SIC. 16. Ind Be IS further enacted, That the
said assessors of each collection district, res
pective1y, shall, Immediately after the expiru-
lion Of The time for hearing appeals, and from
time to time, as duties, taxes or licenses be-
cdme liable to be assessed, make out lists con-
tanning the Sims payable according to the pro-
Visions Of this act upon every object Of duty
or taxation in and for each collection district,
which lists shall contain in the name OF each
person residing within the said district Vi
ing CT having the care or superintendent Of
property lying wtkhtn the said district which
is liable to the said tax, or engaged In any bust
nese or purEult requiring q license, when such
person OF pers, rs art 73nown, together with
the eums payable by each and where there is
any properly within any collection district liz
bic to the payment OF the said duty or tax,
not owned oroccnpied By OF under the super
there shall be q separate list Of such
Sic, aid lie 6 nn@es tD of The The rsppse- ppse-
tive proprietors, where known. Aud the as
Eistant assessor making out any such separate
LIT and transmit theref1om to the assistant
assessor, where the persons liable to pay such
TAX reside or shall have their principal place
OF business. copies Of the list Of property held
By persons go liable to pay such tar, to the
end that the taxes assessed under the provfs-
ions Of this act may be paid within the collec-
1lon district where the persons liable to pay
the same reside or may have their principal
place Of business And Ia all other cases Ihe
said assessor shall furnish to the collectors of
tie several collection districts, respectively,
within ten days after the time Of hearing ap-
Quired, certified copy Of such list or lists for
tt cir proper collection districts; and in de-
fault Of performance OF the duties enioined
upon assess0rs by this section they shall
strera1ly and individually forfeit and pag thu
sum of $500 to the use Of the United States;
4 ~ e. e. A.
tion as assessors: Provided, that it shall be
in the po#er OF the Commissioner Of Internal
Revenue, to exontrate any assessor as Nore-
said from, such forfeitures, in whole or in part
as to him shall appear Just and equitable,
SEC. II. A4,d 6e II further enacted, That
there stall be allowed and paid to the several
assessors and assistant assessors, for their
strriees under this uct-to each assessor three
dollars per DAY tor every day employed in
making the necessary arrangements and civ
ing the necessary instructions to the assistant
assessofE for the valuation; and five dollars
per day for every day employed in hearing ap-
peals, revising valuations, und making CUT
lists agrceably to the provisions Of this act,
and cne dollar for every hundred taxable
persons contained in the TAX list, as delivered
By him tn said collector, and Forwarded to the
Commissioner Of Internal Revenue; to each
assistant assessor three dollars Tor every day
actually employed in collecting lists and max
ing yaluatloDs, the number Of days necessary
fer that purpose to be certified by the assessor
AID approved ty theConmissioue- oi Internal
Revenue; and one dollaFs. s.lor every hundred
taxable persons contained in the tax list, as
completed aud delivered by him to the assess-
or. And the said assessors and assistant as.
s:6soIs, respectively, shall also be allowed
their necessary reasonable charges fer station
cry aud blank books used in the eyevu ion Of
their duties, and the eompens a1ion herein
specified shall be III full for all expenses not
otherwise particularly authorized: Provided,
the Secretary of the Treasury shall BIZ, and 1e
is hereby, authorized to fix sucu additional
rates Of compensation to BIZ mllr to sssessors
AID assistant assessors in the Stat-s Of Eaii-
torpig aud Oregon and Territories, AS ll:ly ap-
pear to him to be just and equitable in conse-
qutnce Of the great cost Of living and trlYel-
z i'll those Elate6 aru Territories, aud US
MAY iu lis Judgment be necessary to se.ura
tie services OF competent and efficient meu,
provided the rates Of compensation thus al
lowed thall not exceed the rates paid to siuai-
1ar otfictis in such States and Territories
respectively. 7: In ea5es where q collection dis
trlcI embraces more than one Congressional
district, the Secretary Of the Treasury may
nilow the asstseor such compensation IS he
may deem necessary.
SEC. IS And Be it further enacted, That each
collector, Oh receiving list as aforesaid, and
from time to time as suea lists may be recriv-
I'd iiom the said assessors, respectively, stt4ll
suuseIlht tulee Ieccipls, one OF WHICH 6lalt
b. given or full and correct COPY Of such
list, which list shall be delivered b. him to,
ard stall remain with, tue assessor OF his col,
lection district, and shall be open to tie in.
| sptctlon OF any person who may apply to in
, spect the same; aud the other two receiets
! shall be given on aggregate statements Of the
! lists aforesaid, exhibiting the gross amount o
taxes to be collected i'll his collection district
one of which aggregate statements and re
| ctipts shall be transmitted to the Commis
siuner of internal Revenue, and tho other te
thu First COMPTROLLER Of the Treasury; ant
| all lists receired from time to time, as :aforc
faid, shall be in Ike form and manner trans
mitted lib aforesaid.
SEC. 10. lind be it further enacted, That eact
Of ea,i collectors snail, within ten days afte
receiving his annual collection list from :la'
| sssessors, respectively, rs aforesaid, give no
lice, by advertisement published in each couu
II in his collection district, in one newspape
printed IN snch county, ii any there be
| ard by notifications to be posted up in 8
| 1east TOUR public places in each county in hi
collection district, that the said duties hav'
become due md payable, and state the tim
aid place within said county at which he vii
attend to receive the same, which tiule shal
| not he less tnAn ten days after such notifc co
tion; and all persons who SHALL neg1ect t,
Vay the duties and taxes SO as aforesaid as
stssed upon them to the collector within tn
time specified, shall be liable to pay ten pc
ccntun1 additional upon tie emoauI thcrcoi
the tact of which liability shall be stated L
the advertisement anl notifications aforesaid
and with regard To all persons who shal
neglect to pay as Aforesaid, it shall be tue dut
Of the collector, in person or by deputy, With
tVen'y days after such neglect, to make
demand personally, or at the dwellings Q
usual places Of business Of such persons,
taxes, with the ten per Centunl additions
Aforesaid. And with respect to all such DIT
tits OF taxes as not Included i'll tile anlus
| Lists afuresaid, and all taxes aud duties I'll
collection Of which is not otherwise provide
for by deputy, to demand payment thereo
after receiving the list thereof from the a:
SCISSOR; and if the annunl and other du1is
shall not be paid Within ten days from an
after such demand therefore, It shall be lwt1
for such collector OF his deputies to procec
to collect the said duties or taxes, wit
ten per centum additional thereto, :
aforesaid By dlstralnt and sale of the good
cbattels, OR effects of the persons dclii
quent as aforesaid. Aud in case Of such di
trsint, it shall be the duty Of the officer char.
ed wich tie collection to make, or cause to t
made, an account Of the goods or cha.te
which may be distraincd, shall be lcfs wit
| The owner or Po6seSsOr OF such goods, cha
| tells or effects, or at his or her dwelling, wit
some person Of suitable age and discretion
with note Of the sum demanded. and tt
Line and place Of sale; and the said otllct
shall forthwith causea notification to be put
lished in some newspaper within the count
Wherein said district is made, if there is
newspaper published in said county, or to
. publicly posted up at the pos1o11iee, if thel
be one within five miles, nearest to the res
deEcc Of the person whose property shli
distraiued. and in not less than two 9TH
: public places, which notice shall specify Il
: articles distrained, and the, time au
| not be less than ten 1or more than t~en1
days ffom the date Of such notification, aE
the place proposed for sale not more than fl
miles distant from the place Of making sue
.. trsiut for the payment Of the duties or tax
aforesaid the goods, chattels or efcc
. | SO distraiued shall and may be Testo
ed TO the owner or possessor, If prior
. | the sale, payment Of the amount due, or tel
dex thereof, shall be made to the proper ot1ic
, demanded, together with such fee for 1evylu
! and such sum for the necessary and reasonab
| expense Of removing, advertising and keepi1
the goods, chattels or effects so distraiucd
may be prescribed by the Commissioner o.
ternI Revenue; but in case Of nen-payme
; proceed to sell the said goods, chattels
| Elects at public auction, and shall and III
retain from the proceeds Of such sale t!
| amount demandable for the use of the Unit'
: States, with the necessary and reasonable e
penses Of distraint and sale, and commissit
Of five per centun thereon for his own u=
!, rendering the overp1us, If any there be, to t
| person whose goods, chatte15 or effects sh,
, | have en- distrained; Provided, That the
: ahall be exempt from distraint the tools
: implements Of trade OF profession, one CO
: arms. and provisions, aud household furl
; ture kept for use, and apparel necessary foE
family.
l SEC. 70. And be It further enacted, That in
: cases where the property liable to distral