The daily Evansville journal. (Evansville, Ind.) 1862-1863, 1862-08-06
EVANSVILLE, IND. WEDNES DAY MORNING

ing TO the provisions OF this upon every o. ject
of du or taxation in and for each collection dis-
trict, which lsts shall couta IN the name of each
person residing within tbs said district, owning,
or having the care or superintendence of property
lying within the said dist irt which is liable TO the
said tax, or engaged in any business or pursuit
quiriug license, when sn h person or persons are
Anown together with tn sums PAYABLE by each |;
and where there IS any prop. rty within any collec
tioD district liable to the payment Of the sad nty
or tax, nat owned or occupied by or under the L.
perintend. nee of any person re-ident therein,
there shall be separate list OF such property,
specifying the sum Yayahle, and the names of tn
re- pective Froprie!ors, where known And the as
sistant assessor making out a such separate list
shall transmit there from to the staut assessor,
where the persons liable to pay such tax reside
shall have their principal place Of business copies
Of the list of property held by persons able to
pay such tax, to the end that the taxes assessed
under the provisions of this act may be paid within
the collection district whsro the persons lisb to
ply the same reside or may hive their principal
place of busne's. And in all cases the sail
shall furnish to the Collectors of the several col
lection districts, respectively, within ten days af
ter the time of hearing appeals, and from me to
tine thereafter as required, certified copy of such
list or lists Tor the proper objection districts and
In default of performance of the duties eujoiBed
upon assessors by this section they shall Feyeraly
aud individually forfeit and paw the sum of $500
to the of the United S stes; and, moreover,
shall foi felt their compensation assessors: Pro-
vided, That 1t shall be in the power of the Com
missioner of Internal Revenue to exonerate any
whole or in part, as to him shall appear just aud
equitable. 81 $50
Sec. II. And be it further enacted, That there
shall be allowed aue paid to the several assessors
and assist mt assessors, for their services under
this act-each assessor So per day every day en-
poyed in making the neces airy arrangements and
wing the necessary Instruction. to the assistant
assessors for the vau1ti0n aud IS per day for
cry day emp Dyed in hearing appeals, revising
valuations aud making out lists agreeably to the
provisions of tbs act aud ST for every 100 taxa
~.
by Tim to raid G Electors, and forwarded to the
Commissioner of Internal Revenue; to each As
sistaDt Assessor So for every day actually employ
e1 In collecting lists and making valuations, the
number OF days necessary for that purpose to be
certified by the Assessor and approved by the
Commis sioner of internal Revenue; and 81 for
every 100 taxable persons contained in the tax list,
as completed and 6eivt red by him to the Assess
or. And the said Assess lrs and Assistaat Assess-
OTs respectively, shall also be allowed their nee-
essaTy and reasonable charges for stationery and
blank books used in the execution of their duties,
aud tie compensation herein specified shall be in
full for all expenses not otherwise particularly
thor zsd: Provided, The Secretary of the Treasu-
ry shall be, and he is hereby, authorized TO FIX
such additional rates ct compensation to be mad ;
to Assessors AID Assistant in the States
of California and Oregol AMI the Territories as
may appear to him t. be jut and equitable in on
sequence OF the greater cost Of living asd travelling
in those States and Territ ,ries q. may in his
judgment be necessary to secure the services of
competent and efficient men, proviIsd the rates
Of com enssti0n thus allowed shall not exceed the
rates paid to similar officers in such States and
Territories respective y. In whe Q a collec-
ton district embraces more than one Congress-
ionsl dist ;ct, the Secretary Of Treasury may
al W the Assesso. such compensation as he may
deem necessary. ...- e. ct a. fa~.r-a "a
Sec. 1s Aud be It further enacted, That each
Collector, on recsiy ng list, as aforesaid, and
from time to time as such lists may be received
from the said Assessors, respectively, shall sub
scribe three receipts; Of which shall bs given
on full and CO rect copy of such list, which list
shall be delivered by him TO, and shall remain with
the Assessor of bis collection district, and shall bs
open to ths insps ctjon of any person who may ap-
ply to inspect the same and the other two receipts
shall be given onaggregate statements of the lists
Aforesaid exhibiting the gross amount of taxes to
b. collected in his collection district, enc of which
aggregate statements and receipts shall be trans.
m tied to the Commiss oner CT Internal Reve aue,
and the otherto the first Comptroller of the Treas
ury and all Ii is received I. ON time to time, as
aforesaid, shall be in like form and manner trans
mitt ID as aforesaid. ase
fec. 10. And be it further enacted, That each of
said Collectors shall, within ten days after receiy-
ing his annual collection list from the assessors
respectively, aforesaid, give notice, by adver.
tissment Published in each county in his collec-
tion disrickA in efs- andu hoiIncatiobs
to be posted up in at least four public places in
each coun ia his collection dstric that the said
dut es have become due payable, and state the
time and place within said county at whi h he will
at end to and receive the same, VIII ch time shall
not be less than ten days after such notification
a all persons who sha NJ glsct to pay the duttt
SO US a lid assess upon hen to the Collt ctol
within the time spe lied, shall be liable to pe J
ten per centum additional upon the amount there
of, the fact of which liability shall lie stated II
the advertisement and notifications aforesaid. And
with regard ali persons who shall neglect TO pay
aforesaid, it shall be the duty of the Collect
in per son or by deputy, within twe' ty days afte
such neglect, TO make demand perso >aiiy, or a
the dwellings or usual places of bus ness Of sucl
ties taxes, with ten per tentum additional afore
said. And with respect to all such u les or take
as are not included in the annual lists aforesaid
and all taxes and duties he collect n of which il
not oiherw So provided for in this act, it shall b
the duty Of each Collector, in rerson or by deput
to demand pay ment thereof, in ma ner aforesaid
within ten days from and after receivi g the lis
thereof from the Assessor: and If tho annual ant
other dutie shall not be paid within ten days fron
and afte- such demand thereof, it shall te lawfl
for such Collector or his deputies to proceed to O.
lect the said duties or taxes with n Fer entur
additional thereto, as aforesaid, by distraint au
sale of the goo6s cha tells, effects of persons dc
lnquent aforesaid. And in case of such distrain
it shall be the duty Of the officer charged with th
cole sction to make, or cause to be made, accoun
Of the goods or cha'tels, which may be distraineC
a copy of which, signed by tha officer making snc
dist ant, shall be left with the owner pos &C
of such goods, chattels, effects, at his or be
dwelling, with some person of suit+be age an
discretion, with note of the sum demsnde /, an
the time and place of salo; aud tbs lid offc.
shall forthwith cause notification to be publishe
in scme newspaper within the county whereI
said distraiDt is ade, if there a newspaper pul
| lished in said county, to be publicly posted u
at the post-ofice, If there be within five mite
st to the residence Of the person whose prol
ersy shall be oistrained and in not less than tV
other public places, which notice shall specify Il
articles distrainei and the time and place for Il
sale the eof, which time shall not be less than
| nor more than 20 days from the date of such not
| fication, and the place proposed for sale mo
| than FIVE miles distant from the place of makir
| distraiut Provided. That in casc ofauy distral
| ( the payment of the duties or taxes sforesai
| the goods, chatte's, effects SO distrained sha
| and may be restored to the owner or posse3sor
prior to the sale, payment Of the amou ut due
| tender thereof shall Re made to the oper othc
charged with the collection Of the full amount d
/ manded, together with such fee for leyying, al
81 ch sum for the necessary ard reasonable expcn
ef remov Dg, advertising, and keeping the g sot
chattels effects distrained as may be prescri
ed by the Commi .sioDer of Internal Revenue (; b
in case of non-pay yment or tender, Aforesaid, I
II said officer shall proceed to cell ths said goot
1 chattels, or ehects, at auction, aud shall and m
retain from the proceeds Of such sale the amou
/ demandabIe for the Of the United States, wi
the necessary and reasonable expenses Cf distra,
and sale, a com mission of five per ceutum thereC
for its own use, rendering the oyerplus, If any ths
be, to the person whose goods, chatteis, or effe
shall have been distrained Provided, That tn,
shall be exempt f. ON distraint the tools or imp
| ments of . trade OF profession, one COW, arms, q
provisions, aud household furniture kept for u
and apparel necessary for q family.
sec. 20. Aud be 1t further enacted, That in
cases, where the property liable to dist amt
duties or taxes under this act may not be deyi
be, so as to enable the Collector by sale of d
thereof to raise the whols amount Of tie tax, W
t all costs, charges, and commi7 sions, the whole
such property shall be sold, a.d the surplus of
proceeds of the sale, after satisfying the duty
tax, costs, and charges, shall be paid to the owl
x of the property, or his, her, their legal reI