The Ottawa free trader. [volume] (Ottawa, Ill.) 1843-1916, 1862-07-12

idea Of the machinery required to put
and keep the thing in motion. 1t will be
observed that 1t makes provision for a
large number of new oficers,-so many,
indeed that it would be worth the while
of congress seriously to consider the sug-
gestion that has been made, to give these
Offices instead of pensions to soldiers that
have, by wounds or other causalties in
active service, been rendered unit for
manual labor.
Section one Of the Tax Bill authorizes
the appointment of Commissioner OF In
terror Revenue, at salary of four thou
sand dollars
SEC 2 Authorizes the division of the
States and Territories into convenient col
lection districts, and the appointment of
an Assessor and Collector of each. The
number of districts is not to exceed the
number of representatives in Congress.
Sec. 3 Provides that each Of the Assess
ors shall divide his district into a con-
convenient number ofassessment districts,
in each of which he shall appoint an
assistant.
Sec 4 Orders that the Collectors shall
execute bonds with no less than five
sureties for such amounts as may be pre-
scribed by Commissioners.
SEC Authorizes each Collector to ap-
point Deputies.
Sec And be it further enacted That it
shall be the duty ofany person or persons,
partnerships, firms, associations or corpo
rations, made liable to any duty, license,
stamp or tax imposed by this act, annually,
when not otherwise and differently pro-
vided for, on or before the first day Of
August, eighteen hundred and sixty-two,
and on or before the first Monday Of May
| in each year thereafter, and in all other
cases before the day of levy, to make a
list or return to the assistant assessor Of
| the district where located, OF the amount
of annual income, the articles or objects
charged with a special duty or tax, the
quantity of goods, wares and merchandise
made or sold, and charged with n specific
or ad valorem duty or tax, the severa! rates
and aggregate amount according to the
respective provisions Of this act, and ac-
cording to the forms and regulations to be
prescribed by the Commissioner of Inter-
nal Revenue, under the direction of the
Secretary of the Treasury, for which such
person or persons, partnerships, firms, as
sociations or corporations are liable to be
| assessed under and by virtue of the pro-
visions of this act.
(Several sections here relate to the
duties Of Assessors
SEC. II. And be n.tsrther enacted, That if
any person, on being notified or required
as aforesaid, shall neglect or refuse to g i've
such list or lists within the time requir
ed as aforesaid, it shall be the duty of the
assessor for the assessment district within
which such person shall reside, and he is
thereby authorized and required to enter
in and upon the premise, if It be necessary,
Of such persons refusing or ne:lectins,
and to make, according to the best infor
nation which he can obtain and his own
view and information, such lists of property,
goods. wares, and merchandise, and all
articles or objects liable to duty or taxation,
owned or possessed, or under the care or
management Of such person, as are requir
ed by this act, including the amount, if
any, due for license and in case of refusal
or neglect to make such lists except In
case of sickness, the assessor shall there.
upon add fifty per ccntum to the amount
! of the items thereof and the lists so made
and subscribed by such assessor, shall be
taken and rcputed as good and sufficient
lists OF the persons and property for " hich
! such person to be taxed for the purpose
| of this act; and the person failing or
neSlecting. unless in case of sickness or
failure to receive the notice, shall, more
| over, forfeit and pay the sum Of one hun
dred dollars except when otherwise pro
| vidcd for, to be recovered for the use of
| the United States with co Is Of suit
SEC. Is Provides for the assessment of
property held by such persons who do not
reside in the district where it is situated
SEC. IA Prescribes, in detail, duties of
assessors. and for their discharge in case
of the failure to perform those duties
! The assessor must make out al phabeticaily
! list of all the names of all persons taxed.
and of the sums due from them and
what for.
! SEC ID Provides for the advertisement
Of those lists, til; all interested NAV see
them, and for the disposal of appeals
from the accuracy Of the amount of tax
levied
Sec. l6. Treats further of the rectifca.
tic n of the tax lists.
| CONVERSATION OF ASSESSORS.
SEC. Il And be Il further enacted, That
there shall be allowed and paid to the
several assessors, and assistant assessors,
| for their services under that act to each
assessor three dollars per day for every day
employed in making the necessary ar
engagements and giving the necessary
instructions TO the assistant assessors for
the valuation and five dollars per day
for every day employed in hearing appeals,
revising valuations and making out lists
agreeably othe provisions of this act; and
one dollar for every hundred taxable
! person contained in the tax list as deliver
| ed by HIM to said collectors, and forward
cd to the Commissioner of Internal Reve
nue. to each assistant assessor three dol
lars for every day employed in collecting
lists and making valuations, the number
Of days necessary for the purpose to be
certified by the assessor and approved by
the Commissioner of Internal Revenue;
and one dollar for every hundred taxable
person contained in the tax list, as COM
pleted and delivered by him to the assessor.
And the said assessors and assistant asses
sors, respectively, shall also be allowed
their necessary and reasonable charges
for stationery and blank books used in the
execution Of their duties. and the COM
pensation herein specified shall be in full
i for all expenses not otherwise authorized {:
! Provided, the Secretary of the Treasury
shall be- and lie is hereby, authorized to
! fix such additional rates of compensation
| to be made to assessors and assistant as
SCISSORS in the States of California and
Oregon and the Territories, as may appear
to him to be just and equitable in conse-
| quence of the greater cost of living and
| travelling in those States and Territories,
and as may in his judgment be necessary
to secure the services Of competent and
efficient men. provided the rates of com
pensation 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 one Congressional district, the
Secretary of the Treasury may allow the
assessor such compensation as he may
deem necessary.
In SEC ~ it is provided that collectors
shall. alter the work of the assessor is
complete, advertise the time and place
shan o,,<l ,,horo bo III roooivn tovo,