Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1862-08-25

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lists shAu eouIiin the name Of each pefs5t
reading within the said district, oWaiag OF
having the cafe OF superiatr1dcnee ol
property lying within the said district
which Is liable TO the said tax, or eag aged
IN any business or pursuit requiring a Ii.
cense, when such person aud petsous are
Known together with the ,ums payable by
each; and where there Is any property with
n any collection dis,tic, liable TO the pas
msnt Of the sal l duty or tAI, not owned or
occupied by or undrr the supelint ,udtuce
OF any person resident therein, there shall
be separate list Of such property, specify.
ing the sum payable, and the names Of the
respective propuetors, where kn0Wn. Aud
The Assistant Assessor making out any
such separate list shall trlnsmi, iherrtr5m
70 tue Assistant Assessor, where the per.
sons liable TO pay such tax reside or sbsll
have their principal place Of business, cop.
les OF the list OF properly held BY perions
50 liable to pay such tax, TO the end that
the taxes assessed under the provisions of
this act may be paid within the collection
district where the persons liable to pay the
same reside, or may have their principal
place OF business Aud 10 all cases the
said Assessor shall furnish to the Collectors
OF the several collection districts, respect.
,vely, within ten DAYS after the tune cf
hearing appeals, and from time to time
thereafter AS required, certified copy Of,
such list or LETS for their proper collection
Districts aud in default Of performance Of
the duties enjoiued upon Assessors by this
section they shall severally aui iuiividu.
ally forfeit aud pay the sum OF $500 to the
use Of the Uuiled States; aud, moreover.
shall forfeit their compensation as Asses
sors Provided, That il shall be in the
power Of the Commissioner o! Internal
Revenue to exonerate any assessoras atore,
said from such torfeiturrs, IN whole OF in
part as to him shall appear just aud equit.
able.
Z IL Aud be it further enacted, That
there shall be allowed and paid 10 the seve
raj Assessors aud Assistant Assessors, for
their services under this act, to each As
SCISSOR - per day Tor every day employed
IN making the necessary arrangements aud
giving the necessary instructions to the
Assistant Assessors for the valuation; and
So per day for every day employed 10 bear.
lag appeals, revising valuations, aud max
ing out lists agrceably to the provisions of
this act. and 81 for every 100 taxable per.
sons contained in the tax list, as delivered
by him TO said Collectors, and forwarded
to the Commissioner of Internal Revenue;
to each Assistant Assessor 50 for every day
actually employed in collecting lists and
making yaluau)Hs, the number OF days
necessary for that purpose to be certified
ey the Assessor and approved by the Com
missioner Of Internal Revenue; and ) Tor
every 100 taxable persons contained IN the
tax list, as completed and delivered by him
to the Assessor. And the said Assessors
and Assistant Assessors, respectively, shall
also be allowed their necessary and reason.
able charges for stationery and blank books
used in the execution Of their duties, and
the compensation herein specified shall he
IN full for all expenses hot otherwise par.
ticuldrly authorized; Provided, The See
retaty Of the Treasury shall be, and he Is
hereby authorized to fix such additional
rates Of compensation TO be made to Asses.
sors and Assistant Assessors in the States
Of California and Oregon aud the Terrific.
ries rs may appear TO him to be just aud
equitable in consequence Of the greater
cost Of living aGd travelling in those States
aud Territories, and aS may in his judgment
be necessary 10 secure the services of com.
peIent and efficient men, provided the rates
Of compensation thus allowed shall not ex.
coed the rates paid to similar officers 10
such States aud Territories respectively
10 cases where a collection district en-
braces more than single Congressional
district the Secretary Of the Treasury may
allow the Assessor such compensation as
be may deem necessary.
Is. And be II further enacted, That
each Collector, on reeeiyinga list us atore.
said, and from time to time as such lists
may be received from the said Assessors.
respectively, shall subscribe three receipts;
Que OF which shall be given on full and
correct copy OF such list, which list shall
be delivered by him, to aud shall remain
with, the Assessor of his collection dis.
LEict, and shall be open 10 the inspection OF
any person who may apply 10 inspect the
same and the other two receipts shall be
given on aggregate statements of the lists
Aforesaid, exhibiting the gross amount oil
taxes TO be collected in bis collection dis.
trict, lone Of which aggregate statements
and receipts shall be transmitted 10 the
Commissioner Of Internal Revenue, and the
other to the first Comptroller Of the Treas.
| ury; and all lists received trom time 10
time, as aforesaid, shall be in like form and
manner transmitted as aforesaid.
Z 10. Aud be it further enacted, That
each of said Collectors shall within ten
days after receiving his annual collection
lists from the assessors, respectively, a.
aforesaid, give notice by advertisement
published in each county iu his collection
district, in one newspaper pIinted in such
couaty, II any such there be, aud by no.
tifcarions to be posted up in at least four
public places 10 each county in his colec.
lion district, that the said duties have be-
come doe aud payable, aud state the time
and place within said county at which he
will attend 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 duties and taxes
SO as aforesaid assessed upon them TO the
Collector within the time specified, shall
be liable to pay ten per centum additional
upon the amount thereof, the fact Of
which liability shall be stated in the adver.
tisement and notifications aforesaid. And
with regard TO all persons who shall neg.
Iect to pay as Aforesaid, il shall be the
duty Of the Collector in person or by dep.
uty, within twenty days after such neglect
to make a demand personally or at the