The Portland daily press., 1862-10-02

@ F f CT A L.
Assessors, Notice.

ASSCSSOhS ISUaiICs
NOTICE is hereby given that ] have been appoint
~ cd Assessor of Taxes for the First Congressional
District of the State of Maine under the Act of Con-
gress, approved July l. A. ID. 1862 entitled "An Act
to provide internal revenue TO support the Govern
ment and TO pay interest on the public debt"
In compliance with the provisions OF said Act and
REVENUE, have divided said District into eleven
divisions and appoint an Assistant Assessor in each,
follows:
The lst division comprises the towns of York
Wells, kennebunk. kennebunkport and the city of
Biddeford; JOSEPH BRAGDoN, Jr., of York Assist
ant
Berwick, Berwick and North Berwick THEODORE
A; ROLLINS, Of South Berwick, Assistant
3d division, the towns of Lebanon, Sanford, AL
fred, Acton Shapleigh and Newfeld; JOHN S. PAR
KER, OF Lebanon, Assistant
4th division, the towns of Saco, Dayton. Lyman
and marlborough; JOHN GAINS, of Saco, Assist
9Th division, the towns of Buxton, Hollis Lining
ton Limerick, Cornish and Parsonsfeld CHARLES
II. WELD, of Buxton, Assistant.
9Th division Wards /, 2. and of the city of
Portland; SAMUEL SMALL, of Ward in said city,
Assistant.
7th DIVISION Wards 5, and of said city of Port
land, AUGUSTUS +. GERRIsn, of Ward6, in said city,
Assistant.
sth DIVISION the towns of westbrook. Falmoutb
Gorham, Scarborough and Cape Elizabeth; DAVID
ToRREY, of Westbrook, Assistant
9th division, the towns of Bridgton, Sebago Bald
win. Standish, Naples, Harrison and Otisiied; Lor
G. NELSON, of Bridgton, Assistant
10th division, the towns of New Gloucester, GRAY
North Yarmouth, Cumberland Windham, Casco and
Raymond; SEwALL n. GROSS, of New Gloucester
Assistant.
l1th division, the towns of Freeport Brunswick
Harpswell, Pownal and Yarmouth; HEzEKIAu II
MEANS, of Freeport, Assistant.
The act under which these assistants are appointed
took effect ON the lst day of September instant
Citizens residing in the large business centres of
this district have doubtless read it, aud can hence
form their own conclusions in relation TO its provis
ions; but as there are many in the agricultural
tions who may have been unable to obtain copy for
examination, wish to call their attention 10 some of
its principles.
Soon after the rebellion broke out Congress found
it necessary to assess small direct tax the sever
al States, to maintain the credit of the country The
States being authorized to assume the payment of the
sum demanded of them. had the power TO assess it
upon all the property within their limits.
Farms and other real estate being, from their ma
ture, moro exposed than other objects of taxation
would suffer severely from the constant draft for
money created in sustaining the government during
this war, and they could not long endure the burden
direct tax would impose upon them
Names proportion of that tax has been liqudated
and paid In order TO provide in part for the future
expenses of the war, Congress wisely determined TO
raise money roIn the people without State interven
ton and without taxing the producing To
effect this object and TO make the tax equal in every
state they have passed what has been termed En-
else Act. Passing by the farmer the mechanic the
fisherman, the lumberman and many other pursuits
so essential TO our prosperity people, this act
leyies its light contributions upon the wealth. the
Injuries, the pleasures and business of the country
II confines its operations chiefly the cities towns
and villages, and gathers its from the chan
nels N which floats the money of the country.
IL docs not tax real estate of any description, nor
WIN a very lew exceptions, personal property. The
excess owe: 20 ounces of silver spoons plate. and
riding carriages of all descriptions valued with the
harness at SO and upwards. must be assessed. With
the exception of these two items there is not prob
ably farmer nor mechanic in this district, within
the act. These are taxed at a inconsiderable
that il is TO be hoped every citizen who desires the
perpetuity of his government will in this terrible cri-
sis OF ITS Affairs assume cheerfuy his proportion of
It's necessary burdens, and If he is fortunately the
of an article liable to be assessed put value
upon il which shall bring it within the act II NAV
be the only opportunity he viii ever have 10 contri-
butte dollar for the preservation of his government.
The professional man - the retail trader whose
sales exceed one thousand dollars per year-the man
ufacturer of any article the sales of which exceed
six hundred dollars per year-the hotel keeper-the
man whose yearly income exceeds six hundi ed dol
lars and several other empoyments to be assessed
IL is presumed all such conyersant with the pro-
visions of this act.
would call their attention to sections from six to
eleven, inclusive, and section fIiiy-eight
These sections impose the duty upon every person
liable TO be assessed Tor tax or license, TO call imme-
diaely upon the assistant and make up and
sign their several assessments If they neglect TO
do he Is required TO increase their tax fifty per cent,
and discretionary authority is vested in the asss-
tani or the assessor 10 make any abatement of this
amount. See section IL.
1t will be perceived by a careful examination OF
these sections, that Congress, relying upon the pari-
otisin OF the business men of the country proceeded
upon the hypothesis that every one liable to be taxed
would substantially himself and sign the bills
fixing the amount he TO pay. II the act, there
lore s comPied with, the ASSISTANT assessor u but
recording officer, who receives and properly enters
the lists delivered him by the citizen and his duty in
relation TO fixing valuation upon objects liable TO
taxation is rather advisory than absolute. In order
however to prevent the selfish the indifferent the
tratorous from escaping their proper proportions OF
the public burden, Congress has liked the penalties
for their neglect, prescribed in section II.
Having been intrusted by the President with the
duty of seeing that these talk lats properly pre-
pared and seasonably delivered to the collector Of
this district, respectfully request all good citizens
within il to call Immediately upon the assistant
of the assessment district where they reside and
deliver him lists required in the sixth section OF
the act He will give all persons the necessary in.
formation TO enable them to comply with its proyis-
ions. and furnish blanks therefor
NATH'L G. MARSHALL
Assessors office, City Buildings,
Portland, Sept. l, 1862.
a septl0eod3w