The Union and journal. [volume] (Biddeford, Me.) 1858-1882, 1862-09-26
@@iss.IlaHtons.
assessors, Notice.

u "
~ appointed Assessor Of Taxes for the First
| Congressional District Of the State OF Maine,
under the Act Of Congress, approved July !,
A. ID. 1862, entitled "An Act 20 provide Inter
nal revenue TO support the Government and to
pay the interest on the public debt"
In compliance with the provisions Of rad Act
and instructions OF the ComminioHsr Of Ia
fsrnai Rersnus, I have divided said District In
to eleven divisions, aud appoint m Assistant
Assessor In each, as follows:
The Isi division comprises the towns OF York.
Wells, Kennebunk. Kennebunkport, and the
city Of Biddeford-JosEru BRAopos, Jr., OF
York, Assistant.
Berwick. Berwick and North Berwick -TBEo-
poRg A. ROLLINS, Of South Berwick, Assistant.
81 division, the towns Of Lebanon, Sanford,
Alfred, Acton, Sfhpleigh and Newheld-JouS
IS. PARKER Of Lebanon, Assistant.
4th division, the towns Of Saco, Dayton, Ly-
man and Neutrality-suspicious. GAINS OF saeo,
Assistant.
9Th division, the towns Of Buxton, Hollis,
Iimington, Limerick, Cornish and Parsons
feld-CnAnIrs I Weld OF Buxton. assistant ISIS ant,
9th division, Wards !, 2, and OF the city
Of Portland-SAnrEL SMALL OF Ward 4, In said
city, Assistant. >,
fih division, Wards s, O and 7 OF said city OF
Portland-ArGusrus =. GERRIsn Of Ward D, in
said city. Assistant.
sth division, the towns Of Westbrook. Fall
mouth, GorhaIn. Scarborough and Cape bliia-
beth-D.yip ToRREY Of wes,brook, Assistant
9th division, the towns OF Bridcton, setago,
Baldwin. Standish. Naples. Harrison and Otis
Gell-LnT c. NELSON Of Bridgton, Assistant.
10th division the towns Of New Gloucester,
Gray, North Yarmouth. Cumberland, Wind
ham, Casco and RaymoDl-.SEwALL ". Gross,
of New Gloucester, Assistant.
18th division. the towns Of Frteport. Drums
wick, Ilarpswell. POwnal snd YhrmOuth-lIEz-
EKnH ID. MEANS Of fr,eport, Assistant.
The act under which these assistants are ap-
pointed took effect on the ist day Of September
| instant.
/ Citizens residing in the large business centres
of this district have doubtless read IL, and can
hence form their own conclusions In relation
Ia MS provisions; hut ne there are many In the
horticultural sections who may have been una.
be 10 obtain copy for examination, wish TO
call their attention 10 some Of It's principles,
Soon after the rebellion broke out, Congress
found Il necessary to asses, small direct tax
on the several States. TO maintain the credit OF
the country. The States being authorized to
assume the payment Of the sum demanded ot
them. h,d the power tO assess II upon all the
property within their limits.
Farms and other real estate being, from their
nature, more exposed than other objects of tax
alton, would suffer severely from The constant
draft for money, created In sustaining the uoV-
eminent during the war and they could not long
endure the burden direct tax would impose
upon them. .,
Names proportion OF that tax has been IL
louidated and paid. In order to provide in part
for the future expenses OF the war, Congress
wisely determined to raise money from the peo-
ple without State intervention, and without tax
ing the producing classes. To effect this object
and to mako the tax equal In every State, they
Ia H. Laa haat. rttaaH al.l
Act, Passing by the farmer, the mechanic. the
fisherman, the lumberman, and many other
pursuits so essential TO our prosperity as n peo-
ple. this act leyies its light contributions upon
The wealth, the luxuriss. the pleasures, and bu-
sine,s of the country. II confines It, operations
chiefly 10 the cities, towns and villages, AMI
gathers It's revenues from the channels In which
floats the money Of the country.
II does not tax real estate Of any description,
nor, with very few exceptions, personal proper
lty. The excess over 40 ounces OF silver spoons
or plate, and riding carriages OF all deserip-
ltions. valued with the harness at SIS AMI up
wards. must be assessed. With the exception
Of these two items, there Is not probably
n farmer or mechanic III this district within
the act These are taxed n q sum so lnconsid-
cradle that II Is to be hoped every Citizen who
desires the perpetuity Of his Government will,
In this terrible crisis Of its aars, assume cheer
fully his proportion Of its necessary burdens,
and IL he Is fortunately the owner OF an article
liable 10 be assessed, put u value upon 1t which
shall bring Il within the act II may be tho
only opportunity he will ever have to contrib
ute dollar for the preservation Of his Govern
ment.
The professional man the retail trader whose
sales exceel one thousand dollars per year
the manufacturer OF any article the sales OF
which exceed six hundred dollars per year-the
hotel keeper-the man whose yearly income ex-
ceeds six hundred dollars, and several other
environments are 10 be assessed II presumed
all such are conyersant with the provisions OF
this act.
| would call their attention TO sections from
six TO eleven, inclusive, and section hfty-eight.
Those sections impose the duty upon every
person liable 10 he assessed for tar or license,
10 call Immediately upon the assistant assessor
and make up and sign their several assessments.
III they neglect so 10 do, he II required TO IN
crease their tax ffty per cent, and no discre-
tionary authority is vested In the assistant or
the assessor TO make any abatement Oh 'his
amount. See section IL.
Il will be perceived by careful examination
of these sections, that Congress, relying upon
the patriotism of the business men Of the coun-
try, proceeded upon the hypothesis that every
one liable to be faxed would substantially as
sess himself, and sign the bills fixing the amount
he was TO pay. II the act, therefore, Is COM
piled WITH the assistant assessor Is but recOru-
ing officer, who receives snl properly enters
the lists delivered him by the citizen, and his
lJuty In relation "a fixing q valuation upon OBJ
jects liable to taxation. Is rather advisory than
absolute. In order, however, Ia prevent the
selfish, the indifferent. Or the irai'Orous, RON
escaping their proper proportions OF The pub
lie bur,len, Congress hes liked the penalties FOR
their neglect, prescribe In section H..
Having been intrusted by the President With
the duty of seeing that these tax lists are prop
erly prepared, and seasonably delivered to the
collector of this district. respectfully request
all good citizens within u to call inmsfioitfy
npon the assistant assessor OF the assessment
district where they reside, and deliver him lists
as required IN the sixth section Of the act. lie
will give MI persons the necessary information
to enable them To comply with Its provisions,
and furnish blan therefor.
NATH'L @. MARSHALL.
Assessors Office, City Buil,lings,(
| Portland. Sept. 4, 1862. 3w3S