Charles City Republican intelligencer. [volume] (Charles City, Iowa) 1861-1864, 1862-07-31

. may DO 30 entitled and Provided
, further, That in the State Of Califor
, MIA tho President may establish O
number Of districts, not exceeding the
number of Senators and Representa-
to which said State is entitled in the
present Congress.
Sec. 3. And DO it further enacted,
That each Of the assessors shall di.
vide his district into II convenient
number of assessment districts, sub.
Iiect to such regulations and limitations
as may be imposed by the Commits
sioner of Internal Revenue, within
each of which he shall appoint one
assistant assessor, who shall be resi-
dent therein and each assessor and
assistant assessor so appointed, and
accepting the appointment, shall, be-
fore he enters on the duties of his ap-
pointmcnt, take and subscribe, before
some competent magistrate, or some
collector, to be appointed by virtuc of
this act (who is hereby empowered to
administer tho samc), the following
oath or affirmation, to wit: IL, A B,
DO swear or affirm, (as the case may
be), thai | will bear true faith and al
lcgiance to the United States of Am
erica, and will support the Constitu-
tion thereof. and that l will, to the
best Of my knowledge, skill, and judg-
ment, diligently and faithfully exc
cnte the Office and duties Of assessor
for - (naming the assessment
district), without favor or partiality,
and that I will do equal right and
justice in every case in which shall
act as assessor" And certificate of
such oath or affirmation shall be de-
livered to the collector of the district
for which such assessor or assistant
assessor shall be appointed. And
every assessor and assistant assessor
acting in the said Office without
having taken the said oath or
affirmation shall forfeit and pay 500,
one moicty thereof to the use of the
United States, and the other moiety
thereof to him who shall first sue for
the same, with costs of suit
| DSS- hUu UC ~ tHCE euuSttu.
That before any such collector shall
enter upon the duties of his Office, he
shall execute o bond for such amount
as shall be prescribed by the COM
missioner Of Internal Revenue, under
the direction Of the Secretary of the
Treasury. with not less than five
surcties to be approved as sufficient
by the Solicitor of the Treasury, con-
tanning the condition that said collcc-
tor shall faithfully perform the duties
of his Office according to law, and
shall justly and faithfully account
for and pay over TO the United States,
in compliance with the order or rcgu-
lations Of the Secretary of the Trea-
sury, all public moneys which may
come into his hands or possession
which bond shall be fled in the Office
of the First Controller Of the Treasu-
~. And such collectors shall, from
time TO time, renew, strengthen and
increase their official bonds, as the
Sccsctary Of the Treasury may direct.
Sec. s. And be it further enacted,
That each collector shall be author
lied to appoint, by on instrument of
writing under his hand, as many dep
mites as he may think proper. to be
by him compensated for their services,
and also to revoke any such appoint.
ment, giving such notice thereof as
the Commissioner Of Internal Revenue
shall prescribe /; and may require
bonds or other securities and accept
the same FROM such deputy and each
such deputy shall have the like au-
thority, in every respect, to collect the
dnties and taxes levied or assessed
within the portion Of the district as
signed to him which is by this act
vested i'm the collector himself; but
each collector shall, in every respect,
he responsible both to the United
States and to individuals, as the case
may be. for all moneys collected, and
for every act done as deputy collector
by any of his deputies while acting as
such, and for every omission Of duty:
Provided. that nothing herein contain
cd shall prevent any collector from
collecting himself the whole or any
part Of the duties aud taxes SO as
sesscd and payable in his district.
Sec. 6. And be il further enacted.
That it shall be the duty of any per-
son or persons, partnerships, firms,
associations, or corporations, made
liable to any duty, license. stamp, or
tax imposed by this act, when not
otherwise and differently provided for,
on or before the first day of August,
1862, and on or before the first Mon
day in May in each year thereafter,
and in all other cases before the day
of levy, to make list or return to the
assistant assessor Of the district
where located. Of the amount of an
nual income. the articles or objects
charged with special duty or tax,
the quality of goods, wares and mer-
chandise made or sold, and charged
with specific or ad volorem duty or
tax, the several rates and aggregate
amount according to the respective
provisions of this act. and according
to the provisions and regulations to be
prescribed by the commissioner Of In
tcrnal Revenue, under the direction Of
the Secretary Of the Treasury, for
which such persons, partnerships,
firms, associations, or corporations are
liable to be assessed under and by
virtue Of the provisions Of this act.
| Sec. I. And be it further enacted,
That the instructions, regulations, and
directions as hereinbcforo mentioned,
shall be binding on each assessor and
his assistants, and or each collector
and his deputies, in the performance
of tho duties cnjoined by or under this
act pursuant to which instructions
} the said assessors shall. on tho frst
!. day Of August, 1862, and on the first
Monday of May in each succeeding
year, and from time to time thereafter,
! in accordance with this act, direct aud
cause tho several assistant assessors
to proceed through every part Of their