Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1862-08-14

hundred dollars 10 the use OF the United stussi |
and moreover thsll q rleit the compensation az as
.sors; Ptsyised That Il shall be 10 the power OF
the Conn issoner Of Internal Revenue 10 eIoser'
ate any assessor ~ Aforesaid from suoh fofiehuree, |
10 whole or in part, 10 him shall appear jas and
See N A.dB. 1t hrths enacted, That there shall
be allowed and paid TO the several aud assistant a.
SCISSORS for their services under this aet-'to each
assessor three dollars per day for every daV EN-,
ployed In making the necessary arrangements ana
giving the necessary instructions 20 the sisabt as
Sc so r. for the valuations AID i've dollars per day
Tor every day Employed IN hearing appeals, revising
valuations, and making out LETS agreesoy to the |
provisions OF this att and one dollar Tor every nun
dTed ,Xsbls persons contained In the tax list, as
dsl cred by him 10 said collectors and forwarded
TO tie conn is'ioner Of Internal Revenue 20 each
s,sn' assessor three dollars tor every day actually
employed In collecting lis's and making eAusiions,
The number of days for that purpose TO BE-
certified by the assessor, aud approved by the com
mis- ner of Internal Revenue; and one dollar for
every hundred taxable persons contained in the tax
list completed and delivered by him TO the as'ess
or And the said assessors and a sistant assessors
respectively, shah also be allowed their necessary
aud reasonable charges for stationery nd blank
books used the execution OF tn ir dutiss, nd the
compensation herein specified shall be IN iui for all
expense not Otherwise particularly authorized:
0pidsd The Secretary Ofthe Treasury shall be and
he l. hereby au hOrized 10 Tx such additional rates
ofosn pensa ion 10 be made 10 Gsssssors ane as's'.
ant assessors the States OF California and Oregon
and the Territories as may appear TO him 10 be just
aud Iitabe in contq 'enoe oil the greAer cost OF
v and ira, cling IN those States aad Territories
and as may in his Judgment be necessary 10 secure
the services of COMPETENT aat Efficient men, provided
the rates of cooperation thu, allowed shall not
exceed the rate paid 10 similar icersin such states
and lerr TORIES respectively. In cases VIII col
lection district embraces more than a single Con-
gressiona dtr CT the Secretary of the Treasury may
allow the assessor such compeL sation as he may
deem necessary.
Sec IS. And be IL further enacted That each col.
lector, on ceyng list, as aforesaid, end from
time to time such lists ay he received from the
said assessors, respec'ivey all subscribe three re-
ce pts; OF OF which shall be given on q full aud
correctc ply of such list, which list shall be deliv,
cred by him to- and shall remsin with, the asses
of his collection district and shall lie open TO the
inspection OF any person who may apply 20 inspect
the same and the other two receipts shall he given
on aggregate statements Of the lists aforesait,
hibiting the gross amount OftaXes 10 be collected in
his collection district of hich aggregate state
ments and receipts shall be transmitted to the Com
missioner of Internal Revenue, and the other to
the First Comptroller of the Ire asury and all l,ss
received from time to time, as aforesaid, shall be
in like form and manner transmit ted aforesaid.
Sec. -. And Be IL further snactsd, That each of
ssid collector shall, within ten days utter receiving
his annual collection list from the respect
lively as aforesaid, giye notice, by advertisement
published in each county in his collection district,
On one newspaper printed in such county, If any
such there be, and by otfcations to be posted uD
in at Least four public place in each county in his
collection di trct that the said duties hBvs become
due and pay able, aud state the time aud place within
said county at which he will attend to reserve the
which time shsll not be less than ten days at
ter such notification; and all psrsons who shall ne
gect to pay the duties and tsxea so Aforesaid as
se.sed upon them to the collector within the time
specified, shall be liable to pay ten per centum ad
di iona upon the amount thereof The fact OF which
i'biity shall be stated in the advertisement and
notifications aforesaid. And with regard to all per-
sons who shall neglect to pay as aforesaid, itsbal
be the duty ofthe co lectOr in person or by deputy
within twenty days after such neglect, to male de-
maud personally or at the dwellings or usual places
OF business of such persons, if anv they have, for
payment of said duties taxes, with the ten per
centum additional aforesaid. And with respect to
all such duties or taxes as are not included in
the annual lists Aforesaid and all duties and taxes
the collection of which isnot otherwise provided
for in this act it shall be the duty of each collector
in person or by deputy, TO demand payment thereof
in manner aforesaid, within ten days from aud after
receiving the list thereof from the assessor; and If
the annual and other duties shall no. be paid within
ten days from and after such demand therefor, it
shall b. lswfu for such collector his deputies 10
proceed to collect the said duties or taxes with ten
per centum additional thereto, aforesaid by dis
traint and sale of the goods, chstels or effects of
the pers ons delinquent as aforesaid And in of
such strant ii shall be duty of the officer charged
with the collection to make, or cause to be made
an account of the goods or chattels which be
dsirained, copy OF which, signed by the officer
making such distraiHt shall be left with the owner
or possessor OF such goods ehatsls effects, at
ms or her dwelling, With some person OF suitable
age and discTs ion, with note of the sum demand.
ed, and the time and place of sale; and the said Of
heer shaH fortb with cause notification to hs pub
lished in some newspaper within the county wherein
said dstraint is made, if there is newspaper pub.
Gshed in said county, to be publicly posted up at
the post Office, ifthefe be one within five miles near
est TO the residence OF the person whose proper y
shall be distrsned and in not less than two other
public p aces which notice shall specify the articles
distraned and the time and place for the sale there
Of which time shall not be les, than ten nor more
than twenty daJs from the date OF such notification
aud the ace proposed for sale not more than fvs
| miles distant from the plsee Of making such dis
trant; Pyouidsd, That in any case of straint ier
the payment of the duties taxes aforesaid the goods
chattsls, or eff ct so distraued shall may be
stored to the owner possesor if prior to the ,ale
payment of the amount due or tender thereef hall
be made to the proper officer charged withth col
lection of the full amount demanded, together with
such Zee for eFyng and such sum for the necessary
and reasonable expense OF adve tisins and
keeping the goods, chatels effects distraned
may be prescribed by the Comuissisnsr OF Internal
Revenues but in case of non payment or tender as
aforesaid the said officers shall proceed to sell the
said goods, chat els effects at public auction and
snal and may retain from the proceeds Of such sale
| the amount demandable for the of the United
States with the necessary and enable expenses Of
distraint and sale, and commission at five per cent
tum thereon for his own use, rendering the overpus
If any there be- to the person whose goods, chatte
effects shall have bstn distrained: Prorided Tha
there shall be exempt from distraint the tools or i'm
plsments ola trade profession, COW arms, and
| provisions, and household furniture kept Tor l.
and apparel necessary for afsmy.
SEC. 20. And IL further enaettd That in all easel
where the pre- pcrty liable to di5trant for duties
taxes under this act may not be divisible so as to
enable the collector by sale of part thereof to rsist
the whole amount O. the tax, with all costs, charges
and commissions the whole of such properly sh al
be sold and the surplus OF the proceeds of the sale
after satisfying the duty or tax, costs and charges
| snaI DE PAID TO tine owner OF the property, or his
her, or their legal representatives, if he she,
they cannot be found, reuse to receive the
then such surplus shall be deposited in the treasury
ofthe United tates, to be there held for he
the wner his her their legal rspresen tativss
until he, she or they shall make application therefor
to the Secretary OF the Treasury, who, upon such
application, shall by warrant the ury cause
the same to be paid by the applicant And il the
| property advertised for sale aforesaid cannot BIZ
SOLD for the amount of the duty tax due thereon
with the costs and CHANCES the collector shall pur
chase the same in beham OF the United States for
amount not exceeding the said tax duty with the
costs and charges thereon. And all property so
purchased may be sold by said olector under such
regulations as may be prescribed by the commission
| er.Qf Internal Revenue. And the collector shall
refd-r a distinct count OF ali charges incurred in
the sale of such property, and shall pay into the
Treasury the surplus if any there be, after defray
| ing the charges.
Sec 81. And belt further enacted, That in any case
where goods, cbattels effects sufficient satisfy
the duties imposed by this act upon any person LA
| bic to pay the same shall not be found by the col
lector or deputy collector whose duty it may be to
collect the came, he IL hereby authorized to collect
the BY seizure and sale of real estate and the
officer making such seizure and sale shall give o.
tice to the person whose estate Ia prop osed to be