Nebraska advertiser., 1862-10-25

Provided, That Is EnAl Oeln the power OF tue OoW-
missioner Of Internal Revenue to exOnerste any as
SCISSOR as aforesaid from such forfeitures, in whole or
in part, as to him shall appear just and equitable.
Sec. IL. And be Il further enacted, That there
shall be allowed and paid to the several assessors and
assistant assessors, for their services under this act,
to each assessor three dollars per day for every day
employed In making the necessary arrangements And
giving the necessary instructions to the assistanG
assessors for the V~allEtiOn and FIVE dollars per day
for every day employed in hearing appeals, revising
valuations, and making out lists sgreesbly 10 the
provisions Of this act and one dollar for every hun
dred taxable persons contained in the tax list, as
delivered by him to said c., lleciors, and forwarded
to the Commissioner Of Internal Revenue to each
assistant assessor three dollars for every day actual
ly employed in collecting lists and making yslua-
tioRs, the number Of dRysneeessary for that purpose
to be certified by the assessor and approved by the
Commissioner Of Internal Revenue and one dollar
for every hundred taxable persons contained in the
tax list. as completed and delivered by him to the
assessor. And the said assessor sand assistant asses
sors, respectively, shall also be allowed their neces-
s9ry and reasonable charges for sta tionery and blank
books used in the execution of their duties, and the
compensation herein specified shall be in fnlI for all
expenses not otherwise particularly authorized
Provided, The Secretary of the Treasury shall be,
and be is hereby authorized to FIX such additional
rates Of compensation ~ be made to assessors and
assistant a assessors in the States of California, and
Oregon and the Territories as may appear to him to
be just and equitable in consequences of the greater
cost Of living and travelling in those States and
Territories, and as may in his Judgment be necessary
to secure the services of competent and efficient
men, provided the rates Of compensation thus allow
ed shall not exceed the rates paid to similar officers
in such States and Territories respectively. In
cases where a collection district embraces more than
asingle congressional district the Secretary Of the
Tressuary may allow the assessor such compensation
as he may deem necessary.
Sec. Is. And be st turtker enacted, That each
oolloofnr On raaonuipra 1scS . . .foraaafH and fr.rn
time to time as such lists may be received from the
said assessors, respectively, shall subscribe three re-
eeipts; one Of which shall be given on q iull and
correct Copy of such lis:, which list shall be deliver
ed by him to, and shall remain with, the assessor Of
his collection district, and shall be open to the in
spectiOn of any person who may apply to inspect the
same and the other two receipts shall be given on
aggregate statements of the lists afore said, exhibit
ing the gross amouRg Of taxes to be collected in his
collection district, one Of which aggregate state
ments and receipts shall be transmitted TO the Com
missioner OF Internal Revenue, and the other to the
First Comptroller OF the Treasury and all lists re-
ceiVed from time &c time, as aforesaid, shall be In
like form aud manner transmitted as aforesaid.
Sec. 10 And be it further enacted, That each
Of said collectors shall, within ten days alter reeeiV-
ing his annual collection list from III aSse sOr5, re-
spectively, as aforesaid, give notice, by advertise
ment published in each county in his collection dis
trict, in one newspaper printed in such county, if
any such tkere be, and by notifications to be posted
up in at least four public places in county each in
his collection district, thst the said duties have be-
come due and payable, and state the time and place
within said county at which be 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 addi-
tional upon the amount thereof, the fact Of which
| ability shall be stated in the advertisement and
notifications aforesaid. And with regard TO all per-
sons who shall neglect to pay as aforesaid, it shall
be the duty OF the collector, in person or by deputy,
within twenty days after such neglect, to make q
demand personally, or at the dwellings or usual
places of business Of such persons, If any they have
for payment Of said duties or taxes, With the ten
per centum additional aforesaid. And with respect
to all such duties or taxes as are not included in the
annual lists aforesaid, and all taxes and duties the
collection of which is not otherwise provided for in
this act, it shall be the duty of each collector, in
person or by deputy, 70 demand 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 therefor, il
shall be lawful for such collector or his deputies to
proceed to collect the said duties or taxes, with ten
per centum additional thereto, as aforesaid, by dis
tTaint aud sale Of the goods, chattels, or effects Of
the persons delinquent as aforesaid. And in case of
such distraint it shall be the duty Cf the officer
charged with The collection to make, or cause to be
49, 1880 "-ANA
may be diStrained, q copy of which, signed by the
officer making such distraint, shall be left with the
owner or possessOr Of such goods, chattels, or at his
or her DIV slling, with some person of suitable age and
discretion, WITH a note of the sum demanded, and
the time and lace Of sale and the said officer shall
forthwith cause u notification to be published in some
newspaper within the county wherein said diStraint
is made, If there Is a newspaper published in said
county, or to be publicly posted up at the post-ofi: e,
if there be one within FIVE miles, nearest to the
raai2apoa Of tho ruhOsa 1870 eAon - A. !
trained, and in not less than two other public places.
which notice shall specify the articles d strained,
and the time and place for the sale thereof, which
time shall not be less than ten nor more than twenty
days from the date Of such notification and the
place proposed for sale not more than FIVE miles dis
tant from the place of making such distraint Pro-
yIded, That in any case of distIsint for the pay
ment Of the duties OF taxes aforesaid the goods,
~ehaCtles, or effects 81 distrained shall aud may he
restored to the owner Or posses o., if prior to the sac
payment Of the amount due or tender thereof shall
be made to the proper officer charged with the col
lection Of the full amount demanded, together with
such fee for levying, and such sum for the Necessary
ami reasonable expense of removing, advertising,
and keeping the eOJd5, ~Ohattels, or effects, 50 dis
trained as may be prescribed by tho COmmi siOner Of
Internal Revenue but in case u nom ayment or
tender, as aforesaid, the said officers shall proceed to
sell the said goods, ehaLtels, or effects at public auc-
ton, and shall and may retain from the proceeds Of
such sale the -nOunt demandable for the use Of the
Q nlteQ OLaLeS, Win unnecessary ana ro3SOnaole eX
penses Of distraint and sale, and q commission of +
live per centum thereon for his own use, rendering
the Overplus, If there be, to the person whose goods,
or effects shall Aave been distrained Pro-
vIded: That there shall be exempt from distTaint the
tools or implements Of a trade OF profession, one
COW, arms, and provisions, and household furniture
Kept for use, and apparel necessary for a family.
Sec. 20. And be it further enacted, That in al
cases where the property liable to distraint for du-
nes or taxes under this at, may not be d~iVlsible, 50
rs enable the collector by a sale of part thereof to
raise the whole amount Of the tax, with all costs,
charges, and commissions, the whole Of such proper
shall be sold, and the surplus Of the proceeds of
the sale, after satisfying the duty or tax, costs and
charges, shall be paid 10 the owner of the property,
Or his, or their legal representatives; OF if he, she,
Or they cannot be found, or refuse to receive the
sam , then such surplus shall be deposited in the
treasury Of the United States, to be there held for
the use of the owner, or his, her, or their legal rep
resentatives, until he, she, or they shall make appli-
cation therefor to the Seereta y Of the Treasury,
who, upon such application, shall, by warrant on the
cause the same to be paid to the applicant.
And If the property advertised for sale as aforesaid
cannot be sOld for the amount of the duty or tax due
thereon, with the costs and charges, the collector
hail purchase the same in behalf Of the United
States for an amount not exceeding the said tax or
iuty, with the costs and charges thereon. And all
SO purchased may be sold by said collector
lnder such regulations as may be prescribed by the
Commissioner of Internal Revenue. And the col
ector shall render = distinct account Of all charges
incurred IN the sale of such property, and snail pay
INTO the treasury the surplus, if any there be, after
the charges, I