Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1862-07-11

there shall be allowed and paid 10 ihe seyera
Assessors and Assistant Asscssors for tbei,
services under this act-each Assessor Al, pei
day Tor every day employed In making Inc
necessary arrangements and giving the neces
snry instructions to the Assistant Assessors fol
the valuation and S5 per day for every day
employed in hearing appeals, revising yalua.
tions, and making out lists agreeably 10 the
provisions of this act; and + for every i0C
taxable persons contained in the tax list. as
delivered by him TO said Collectors. and for.
warded to the Commissioner of Internal Rev.
enue; to each Assistant Assessor s3 for everv
day actually employed in collecting lists and
making valuations, the number of days neces.
sary Tor that purpose TO be certified by the
Assessor and approved by the Commissioner
OF internal Revenue; and 81 for every 100
taxable persons contained in the tax fist ms
completed and delivered by him TO the Asses
sor And the said Assessors and Assistant
Assessors, respectively, shall also be allowed
their necessary and reasonable charges for sta
tlonery 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 Provided.
The Secretary of the Treasury shall be. and he
is hereby, authorized to fix such additional
rates OF compensation to be made to Assessors
and Assistant Assessors in the States of Cali
fornia and Oregon and the Territories as NAV
appear to him to be just and equitable in con-
sequence of the greater cost of living and trav-
cling in those States and Territories, as NAV in
his judgment be necessary to secure the servi-
ces of competent and efficient men, provided
the rates of compensation thus allowed shall
not exceed the rates paid to similar officers in
such States and Territories respectively In
cases where a collection district embraces more
than single Congressional district the Secre-
oil thn
such compensation as he may deem necessary.
SEC. Is. And be it further enacted, That
each Collector, on receiving list as aforesaid,
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 full and correct copy of
such list, which list shall be delivered 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 in
spect the same; and the other two receipts
shall be given on aggregate statements of the
lists aforesaid, exhibiting the gross amount of
taxes to he collected in his collection district,
one of which aggregate statements and re-
ceipts shall be transmitted to the Commission
er of Internal Revenue, and the other to the
First Controller of the Treasury and all lists
received from time to time as aforesaid, shall
be in like form and manner transmitted as
SEC. 10. And be it further enacted, That
each of said Collectors shall, within ten DAYS
after receiving his annual collection list from
the assessors, respectively, as aforesaid, give
notice, by advertisement published in each
county in his collection district, in one news
paper printed in such county, if any such
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 he will
attend to receive the same which time shall
not be less than ten days after such notifica-
ton; 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-
tlsement 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 deputy within
twenty days after such neglect to make de-
mand 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
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
be the duty of each Collector, in person or by
deputy, to demand payment thereof, in man
ner 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 de-
mand thereof it shall be lawful for such Col
lector or his deputies to proceed to collect
the said duties or taxes with ten per centum
additional thereto, as aforesaid by dis
traint and sale of the goods, chattels, or
effects of the persons delinquent us aforesaid
And in case of such distraint it shall be the
duty of the officer charged with the collection
to make, or couse to be made, an account of
the goods or chattels which may be distrained
a copy of which, signed by the officer making
such d!straint, shall be left with the owner or
possessor Of such goods, chattels, or effects, or
at his or her dwelling, with some person of
suitable age and discretion, with note of the
sum demanded, and the time and place of
sale; and the said officer shall forthwith cause
a notification to be published in some news
paper within the county wherein said distrant
Is made, II there is newspaper published in
said county, or to be publicly posted up at the
post office, if there be one within five miles,
nearest to the residence of the person whose
property shall be distrrined, and ia not less
than two other public places, which notice
shall specify the articles distroined, and the
tiAiS anu IltlCG llC SdlC bntIGOi, WHICH llllC
shall not be less than 10 nor more than 20
days from the date of such notification, and
the place proposed for sale not more than five
miles distant from the place of making such
distraint, Provided That in any case of dis
tlaint for the payment of the duties or taxes
the goods, chattels, or effects so dis
trained shall and may be restored to the owner
or possessor if, prior to the sale, payment of
the amount due or tender thereof shall be
made to the proper officer charged with the
of the full amount demanded,
together with such fee for levying and such
sum for the necessary and reasonable expense
Of removing, advertising, and keeping the
goods, chattels or effects so distrained as may
b9 prescribed by the Commissioner of Inter
nal Revenue; but in case of non-payment or
tender, rs aforesaid, the said officer shall pro-
ceed to sell the said goods, chattels, or effects
nt public auction. and shall and NAV retain
from the proceeds of such sale the amount
for the use of the United States
wife the necessary and reasonable expenses of
distraint and SALE and commission of five
per centum chereOn for his own use rendering
the overplus, if any there be, to the person
whose goods, chattels, or effeces shall have
been distrained; Provided, That there shall
be exempt from distraint the tools or imple-
ments of trade or profession, one cow, arms
and provisions, and household furniture kept
for use, and apparel necessary for family
SEC. 20. And be il further enacted, That in
all cases where the property liable to distraint