Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1862-07-19

Vi uuIleS, licenses,
imposed by this act, or which be hereaermposed
and of assessing the same office is hereby created in
commissioner of internal revenues the president of
the United states hereby authorized to nominate and
commissioner ofinternal revenue, with salary
0four thousand dollars, who shall be charged and
by is charged under the direction secretary ofthe
treasury, with preparing all the Instructions regula.
tons directions forms, blanks stamps and licenses
and distributing the same, part thereof and ali
other matters pertaining to the assessment and collect
ion OF the Duties stamp duties, licenses and taxes
which may be necessary this effect and
said and shall authority and hereby is aat6crized
and required to provide proper and stamps or
ties the amount thereof in the case of per centaee
duties imposed by this act and to alter and
requires and the secretary of the treasury assign
the office Of the commissioner of internal revenue such
number OF clerks he may deem necessary or the ext
gencies OF the public service require and the prvi
iege of ranking all letters and documents pertanin
the duties of his office, and of receiving free postage
all such letters and documents, is hereby extended
Sect Q And be it further enacted that for the purpose
hereinafter prescribed by this act the president of the
United States be and he is hereby authorized to divide
States and the District Columbia convenient col
lection districts and to nominate, and, by and with the
advice and of the appoint an assessor
and collector for each such district who shall be resi-
and territories and the District Of Columbia may if the
president may deem it proper be erected into and in
districts in state shall exceed the number rep
S9in @ a are pc "a an the
creased reorganization in the thirty congress in
number of representatives to which such state may
DC entitled ana iura9er that IN the state Of
tricIs exceeding the number of and repre-
sentatves to which said entitled in the present
Sect ). And be it further enacted that each of the
assessors shall divide his district into convenient
num0er of assessment districts subject to such regu&
tons and limitations as may be imposed by the commits,
sioner ofGterna revenue within each Of which he shall
appoint assistant who shall be resident
therein; and each assessor and assistant
appointed, and accepting the appointment shall before
he enters on the duties OF his appointments lake and
collector to be appointed by virtue of this act (who is
hereby empowered to administer the same the follow
tng oath affirmation to wit ~ Il, do swear, af
dm as the case nay 6e9 that will bear true faith and
port the constitution thereof and that will to the bOst
OF my knowledge skill and judgment, diligently and
(namg the assessment district without favor par
TALLY and that VIII do equal right and justice in every
of such oath affirmation shall be delivered to the col
hector of the district for which such assistant
assessor shall be appointed And every
sisant acting in the said office without having
hundred dollats moity thereof the of
United States, and the other moy thereof to him who
shall first sue for the same, with costs of suit
And be it further enacted, that before any such
collector shall enter upon the duties of his office,
shall execute for such amount as shall be pre-
scribed by the commissioner of internal revenue under
the direction Of the secretary OF the treasury with not
less than FIVE sureies to be approved as sufficiently the
SAID collector shall faithfully perform the duties oths
Office according to law, and shall justly and faithfully
piace with the order regulations secretary
the treasury, all public moneys which may come into
S'eiA ~
Office OF the first comptroller of the treasury And such
cOleC0rsJ snail from time 10 tlne renew strengthen,
and increase their official bonds the secretary OF the
treasury may direct.
Sect be further enacted that each collector
shall he authorized appoint by instrument Of writ
ing under his hand, many deputies as he may think
proper to be by him compensated for their services and
also oTevoke any such appointment giving such notice
prescb and may require bonds or other securities and
accept the same from such deputy and each such depu
ty shall have the like authority, in respect TO col
lect the duties and levied assessed within the
portion of the district assigned TO him which is by this
SHALL in every respect be responsible both to the Unit
ed states and to individuals as the case may be- for all
Hector by of his DEPUTIES whilst acting as SUCH and
for every omission of duty Provided, that nothing
herein contained shall prevent any collector from col
lectng himself the whole any part Of the duties aid
Sect be it further enacted that shall be the
caon % Of dSrporafoR made a5e to any duty
cense stamp, imposed by this act, when not 9th
day of August eighteen hundred and sixty two, and
before the first Monday Of May in each year therea-
ter and all other before the day of levy, to
make list return to the assistant assessor OF the dis
the articles objects charged with special duty or
tax, the quantity OF goods wares, and merchandise
made sold, and chai ged with specific or ad vaorem
duty tax the several rates and aggregate amount
according to the respective provisions Of this act and
according to the forms and 10 De prescribed
by the commissioned of internal revenue under the di
recton OF the secretary of the treasury for which such
person persons, partnerships, firms associations, or
Corporations liable TO he assessed under and by viz
Sect. And be it further enacted, That the insruc
tons regulations and directions as herenGei9re men
ants and on each collector and his deputies in the per
of the duties enjoned by or under this acts
pursuant which instructions the said assessors shall
on the first day OF august eehteen hundred and sixty
two Oh the first Monday eff May in each succeeding
year and from time TO time thereafter i'll accordance
with this act direct and cause the several assistant
to proceed through every part of their respect
districts and inquire after and concerning al persons
specrely reside owning possessing OF having the
Of management Of any properly goods wares, and mer
stamp, or tax, including all persons liable to pay Ii
duty under the provisions of this act (by refer
well to lists of assessment or collection
under the laws OF the respective states, as to
WAYS and means especially the written list schedule
assistant by all persons owning possessing,
having the care or management Of any property, as
aforesaid liable to duty taxaon and to value and
enumeate the said objects OF taxation respectively, in
the pr scrbed by this act, and in conformity
Sect And be it further enacted, that if any person
owning possessing OF having the care or management
of property, goods wares, and merchandise articles
objects liable to pay any duty tax or license shall fail
aforesaid and shall disclose the particulars of
any and all the property goods, wares and merchandise
business or occupation liable to pay any license as
aforesaid then and in that shall be the duty of
the officer to make such list, which, beng distinctly
read consented and signed by the person so owning
said shall be rec, lived the list of suc6 person
Sect. 8 And be It further enacted, that if any such
persOn liver disclose to assessor
appointed npursuance of this act and requiring
list lists. aforesaid any false fraudulent list Of
Statements with intent defeat evade the valuation
or hereby intended to be made such person
so offending and being thereof convicted Indictment
found therefor in any circuit court or district of
tho United held in the district w which such
fence NAV be committed shall be fined in a ex-
ceeding hundred dollars, at the discretion OF the
court shall pay all costs and charges OF eution
and the valuation and enumeration required by this act
shall in all such and in all cases OF under valua
ton under statement in such lists or statements be
made US aforesaid upon lists according TO the form pre-
sebed 10 be made out BY the assessors aHd assistant
hereby authorized and required to make according
to the best information they obtain and FOR the Pur-
pose Of making which they are hereby authorized te
enter into and upon all and singular the premises re-
spectvey; and from the valuation and enumeration so
made thefe snall De no appeal. -
Sect. 10. And be it further enacted, that In case
dence at the time an assistant assessor shal ca TO re-
ceive list such person IL shall be the duty such
assistant assessors to leave at the place Of residence Of
Creton such be present otherwise deposit in the
nearest post office written note or memorandum, adj
dressed to such person. requiring him or her TO present
the list lists required by this with
in ten DAYS ON the date OF such note memorandum.
Sect H. Aud be further enacted that If any person.
on beine notified required aforesaid shall refuse
give such list lists within the time required,
Az aoresaid it shall be the duty of assessor Or the
reside and lie is hereby authorized and required TO
enter into and upon the premises, If 1t be necessary,
according 10 the best information which he can OBJ
TAIN and his own view and information, such lists
OF property. goods wares, and merchandise and all
articles objects liable to duty taxation owned or
possessed, under the MANAGEMENT Of
huvn, puisvilt ~ iSquHuu W ths uct, lnclud
ing the amount If any, due for license; and in
refusal neglect to make such lists except in cases Of
Sickness the shall thereupOn add fifty per cen
tum the amount of the items thereof; the lists 80
made and subscribed by such assessor, shall be taken
and reputed good and sufficient lists Of the persons
and property for which such person Is to be taxed f,r
Inc purposes of this aet and the persons SO failing or
ncglecting unless in Of sickness failure to re-
ccve the notice, shall moreover forfeit and pay tho
sum Of one hundred dollars, except where Otherwise
provided for to be recovered for the Of the United
states, with costs Of suit.
Sect 70. And be It further enacted that whenever
there shall be in any assessment district any property
goods, wares merchandise. articles or objects. not