New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-03-08

.n.cttnv which decision is requested; end thsii,
oreover state the ground or principle OF ne4naii'y
o. error complained of. And The assessor shai nave
nower 10 re-examine and egualize the vaiaslons as
hsu anpear lust aud equitsble; hut no valuation or
enumeration shall be increased without a previous
o,ce of at least five days, to the party interested,
IN appear and object 10 the same If he Judge roper
Which notice shall be given by note III writing, TO
be left OF the dwellng-house, Office or place Of bus-
ness of the party, by such or all assistant
assessor.
ASSESSORS TO REPORT TO COLLECTORS.
SEC. IG. And be 1t further enacted, That the faid
assessors of each collection district respectively,
shall Immediately after the expiration Of the time
for hearing appeals and from time to time, as duties
taxes or licenses become liable TO be assessed, make
out list. contslDing thei sums payable according TO
the provisons of this act upon every object OF dot;
or taxation in and for each collection district vi len
lists shall contain the name OF each person reslding
within the said district, owning or having the care
or superintendence of property lying within the SAID
dstrct which is lisbe to the said tax or engaged IN
any business or pur.uit requiring License, when
such person persons arc Known together Win the
sums payable BY escb and where there 10 any prop
erty within aDy collection district liable 10 the pay
ment Of the said duty or tax, not owned OF occu-
pied by or under the superiutendeDce Of any person
resident therein there shall be separate list OF such
property specifying the payable, and the names
Of the respective proprietors, where known. AId
the said assessor shall furnish 10 the collectors or
deputy collectors Of the several collection d.trctr
respectively within ten days after the time OF hear
ing appeas and from time 10 time thereafter as re-
CURED certified copy of such list OF lists Tor their
PROPER collection DISTRICTS and in default OF performs
apce Of the duties eDolned upon assessors oy tbis
section, they shall severaly and Individually forfeit
and nav the sln of five hundred dollars 10 the use OK
the United S.s.es TO be recovered by any court bsv-
ing competent jurisdiction; and, moreover shnl Tor
felt their compensation assessors: Prorided, That
shall be in the power of Commissioner OF Internal
Revenue 10 exonerate any As1essor "a AFORESAID from
such forfeures, in whole or In part ss 10 nm snS
appear Just and equitable.
pay M ASSESSORS AND ASSISTANTS.
SIC. IL. And be II further enacted, That there
sbsll be allowed and paid TO the several assessors
and assistant asse.sos for their services under this
sct-o each assessor two dollars per day Tor every
dsy employed in making the necessary arrangements
ard giving the necessary Instructions TO the assistant
for the valuation and three dollars per day
for every day employed IN hearing appeals, revising
vaua. ions and making out lists agreeally to the
provisions Of this act and one dollar Tor every hun
bred taxable penoDs contained in the tax hist, M e'
liveed by him 10 sad collectors, and forwarded 10
the Commits oner Of Internal Revenne TO ca. h as
assrssor two dollars for every day actually
EMPLOYED in collecting lists and making valuations,
tho humber Of DAYS necessary for that purpose TO be
certified by the assessor aud approved by the C0ni-
missioner of internal Revenue; and one dollar for
list, rs completed and delivered by him TO the Asses
sor And the raid sssessors and assistant assessorr
respeclively shall also lie allowed their necessary
and reasonable charges for stationery and blsnk
books used IN the execution Of their dntiee, and ten
cents per mile for each and every mile travelled
and tie compensation herein specified shall be in
full FOR all expenses not otherwise particularly su-
thorzcd.
COLLECTORS TO RECEIPT AND fORW ARD LISTS.
SIC. 49, Ind b. u further enacted, That each
collector. on receiving list as aforesaid, and from
time 10 time such lists may be received from the
said assessors resJectivey slnl subscribe three re-
cepis; one Of which shall be given d full aud
correct copy Of such list which list shall be delivered
by him to, and shall remain itb, the assessor OF Lis
collection district and shall be open to the inspection
of any person who may apply 70 inspect the ZANE;
and the other two receipts shall be gwen sggre-
gate statements Of tho lists Aforesaid exhibiting the
gross amount OF 10 be 20 ected ia each collec
ton district, one OF which aggregate statements aud
receipts shall be transmitted 10 the Commissioner OF
Internal Revenue, and the other 10 the First Con-
troller Of the Treasury; and all lists received from
time time Aforesaid shull be IN like form ana
manner transmitted ~ aforesaid.
COLLECTORS 10 GIVE BONDS.
SEC. 49, And be further enacted, That each
collector before receiving any lst as aforesaid, for
collection slall give an additional bond II required
by the Secretary of the Treasury, in euch sum or
sus rs the Secretary oil the Tresury may prescribe
ana Judge efficient, with ole or more good AID sui-
cent rureies, 10 be approved by tho Solicitor OF the
Treasury which bond shall be payable 70 the tntdd
States with condition for the true and faithful dis
charge Of the duties Of lilo Office according 10 law,
and particularly for the due collection and payment
Of hll moneys assessed upon any person or persons
within such district, and raid bond shall be trans
mlied To the Solicitor Of the Treasury, and, after
approval by him. shall be deposted in the Office o!
the First Controller Of the Treasury: ProriGed
olravs that nothing herein contained shall be
deemed 10 annul OF in anywise to impair the obliga-
ton VI the bond heretofore given by any collector:
but the same shall be and remain III iull force and
virtue ANYTHING in this act 10 the contrary notwith-
standing.
COLLECTORS TO NOTIFY TIE PEOPLE WHERE
TO PAY.
SIC. 90. And be II further enacted, That each 81
the said collectors deputy collectors SHALL within
ten DAYS after receiving his collection list from the
aseesors respectively, ns aforesaid annually, and
whenever lie chs lbs 20 required by the Columns
sioner OF Internal Revenue advertise in one news-
paper printed in his collection district, if any there
be- and by notifications Ia he posted up IN vt least
four public places in his collection district that the
raid duties and taxes have become due aud payable,
and state the times and places ut which he or they
will attend TO receive the same, which shall be
within ten days after sucb notification; ana with
RESPECT TO persons who shall not attend according 10
such notifications and such liable to pay dti-
ties taxes at any other time or times, IL shall be
A Personal DEusND TO m MADE.
the duty Of each collector, ia pereon by deputy,
10 apply once at their renpectiye dwellings within
such district, and there demand the duties taxes
payable by such persons, which application shall be
made WITHIN twenty days after the receipt Of the
collection lists IN aiorcrad after the receipt OF
any other additional lists, from time 10 time, 40
aforesaid; and if the said duties taxes shall not
be then paid or within ten days thereafter, it shall
be lawful for such collector his deputies IN pro-
coed collect the said duties taxes by distraint
and sale Of TIE goods chmtes, effects Of the per
DIsTRAINT FOR DELINQUENCY.
sons delinquent III aforesaid And in case Of such
dsirnnt il shall be the duty Of the officer charged
with the collection 10 make or cause To be made