The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1862-06-25

time Of hearing appeals from time 10 time there
after required certified copy OF such list lists 10
performance Of the duties enoined by
section they shall severay and individually forfeit
pay the Of Ave hundred dollars to tbs use Of th
United States and moreover shall forfeit conn en-
sation assessors Provided, that it shall be in tn
power OF the Commissioner Of Internal Revenue 10 ex
0nerate assessor aforesaid such orfeitures
IN whole or in part, as TO him shall appear just ans
Sec. II AnF be IL further enactel That there shall b
allowed and paid 80 tho several and assisan
SCISSOR three dollars day for every day employed il
making the necessary arrangements givn the
sary instructions 70 the assistant assessors for tn,
valuation; and hve dollars per day for every day en-
poyed IN hearing appeals revising vaua ions and
tng out lists agreeably 70 the provisions of this act
one dollar FOR every hundred taxable persons
In the tax list as delivered by him said collectors and
forwarded % the Commissioner OF Internal Revenue to
zach assistant three dollars for eyory day &C.
tusiy employed in collecting lists and making yalua.
TONS the number OF days necessary for that purpose
o. certified BY the assessor and approved by the
commissioner Of Internal Revenue; and ono dollar
LOT every hundred taxse persons contained in the
ss, as completed and delivered By him to the assessor
lively, shall also be allowed necessary reason
able charges for stationery and blank books used in
execution OF their duties, and tho compensation herein
specified shall be in full for all expenses no, othor wise
particularly authorized: Provided the Secretary Of the
Treasury shall be, and no is hereby authorized to fix
sucn additional rates OF compensation TO be made t.
SCISSORS and assistant In the Sta California
ana oregon ana the territories as may appear to HIM TO
be just and equitable in OF the greater
OF living and travelling in those States and Territories
and as may In his Judgment be necessary to the
services OF competent and efficient men, provided the
rates Of compensation thus allowed shall the
rates paid to similar officers in such States Terri
tories respectively IN cases where collection district
embraces more than one Congressional district, the
Secretary Of the Treasury may allow the assessor such
compensation as he may deem necessary.
sec. Is. And be u Jusier ea1cted That each cosctor
on receiving list, aforesaid aud from time to time
such lists may be- roceiye from tie said
respectively shall subscribe three receipts one Of which
Shall be given full and copy such list
which list shall be delivered by him to- and shall remain
n q ia actio dictrc delaI
open 70 the inspection OF any who may apply
inspect the same and the other receipts shall DO
given on aggregate statements OF the lists aforesaid
exhibiting the gross amount OF taxes TO be collected
his collection district, ono of which aggregate state
soner OF Internal Revenue and tho other the First
Comptroller OF the Treasury and all lists received from
time to time, Aforesaid, shall be in like form and
. manner transmitted as aforesaid.
Sec 10. Ana Be IL further enacted, That each Of said
annual collection list from the assessors respectively
aforesaid, give notice. by advertisement published in
sachounty in his collection district in one newspaper
printed in such county, any such DO, and by
notifications be posted at least four public places
in each county in his collection district that the said
duties have become due and and state
place within said county which he will attend to
receive the same which time shall be less than
days star such notification; and all persons who shall
neg lcct pay the dues and aforesaid
sessed upon them to the collector within the time
specified shall liable pay ton per centum additional
Spon the thereof the fact OF liability shall
bs stated in the Advertisement and notifications afore
said. And with regard 70 all persons who shah neglect
pay aforesaid it shall be the duty Of the collector
in person by deputy within twenty days after such
neglect, to mako demand personally, at the dwell.
they have, payment said duties taxes with
per centum additional aforesaid And with respect
all such duties taxes as are not Included in the annual
lists aforesaid and all and duties the collection
which otherwise provided for in this shall be
the duty Of each collector II by deputy TO 10
mand payment thereof, in manner aforesaid, within
days from aud after receiving tho list thereof from the
and the annual and other duties shall lot DO
paid within days and after such demand therefor
It shall DO lawful for such col ector or his deputies
proceed TO collect tho said duties taxes with ten per
centum add tonal thereto Aforesaid by dstraint
sas OF the goods ckass or eees OF the persons deln
quept aforesaid And in OF such dstraln II snail
be duty the ocsr charged with collection TO
mako, cause be made, Of the goods or
which may be dsrained copy OF which, signed
by tho officer making such distra.nt, shall be let with
ths owner posssssor such goods chatsls eets
at his her dwelling, with some person Of suitable
age and discretion with note q me sum densndsd
forthwith cause notification 70 be published in some
newspaper within the county wherein said district
Il made, II there Ia q newspaper published IN
Post Once Il there be one within Ave miles nearest
be dssrained and in not less than two ether public
places which notice shall specify the articles dsransd
shall not be less than ten more than twenty days
from the such notification and the place proposed
OF making such dstrant Provided That in any case Of
the payment OF the duties taxes afore
said the goods chaites or elects 90 disraed shall and
tho SALE pay nen Of the amount due or tender thereof
shan be the proper Officer charged with the col
Of the full amount demanded together with such
Zee evying and such for the necessary and
senablc expense Of removing, advertising and keeping
the goods chaites effects dsirained may pre-
scr6ed by Commissioner Internal Revenue; but
cuse Of p yment aorssad, the said
fcers shall proceed TO sell the said goods chattes or
elects at public auction shall and may retain from
che OF such sale the amount dsmandabe for
the Of the United states with the necessary and
sonabs expenses OF disrant and sale and commission
OF per thereon for his own rendering The
ovsrplus, any there be, 70 the person whose goods
chateIs effects shall have been dsraDed Provided,
TINT there shall be exempt from dstraint the
implements OF trade or profession, one COW, arms, and
DIVISIONS and household furniture kept for use, and
Sec 90 And BE- Il further enacted, Tina. ia all cases
where The property Liable to dsiran for duties or taxes
under this may be divisibe to enable the
cosctor by sae Of part thereof 10 raise the whole
amount Of the tax with all css, charges, and commits
sons the whole Of such property shall be sold and the
duty or tax costs shall be paido the owner
tyss or ne She or they cannot Be- fousd or refuse
receive the same then such surplus shall be deposited
the US. OF Die owner, his hsr, thsT legal repre-
senatives until he she, they shall make application
therefor @ the Secretary % the Treasury, who upon
such application, shall, by warrant the Treasury
the ~ be paid &c the apple int 1ADdf the
property advertised for sale as aforesaid cannot pc sold
FOR OF ths duty tax due thereon, wit the
costs and charges the collector shall purchase the same
IL behalf q The uaed states Cor anoet not exceed
ing the said tax duty, with the costs and charges
thereon And all property purchased may be sold by
said collector under such regulations as may be pre-
rCrbed By he Commits OF Internal kevenu3 Ant
collector shall render distinct account Of AL charges
incurred in the sale OF such property land shall into
the Treasury the surplus any there De- after defray
the charges
Sec II And De further enacted That in all cases OF
dsraint upon estate for the nonpsyment Of duties
imposed By this net the ocof making such dstra mt shat
gyc the person whose estate is proposed 20 be
dstrained by giving him in hand or leaving at his last
and usual place abode he has any such within ths
collection district whore such Is situated notice
m writing stating what particular estate Is proposed &
DO dstrsaei describing tho same with reasonable Ger
fta han md N lalsa kar 4all
proposes to sell the same which time shall not be lest
th0n ten nor more than twenty days from the time
sail notice. and said officer shall also cause notca
tion to effect 10 be published in some ne 5
paper within the county who're such distrant made,
any such there be, and shah also cause ike nosce
be posted at hs post Oco nearest 70 the place OF resi-
dcnce o. the person whose estate shall be dstrained
and 10 tw0 other public places within the county %
the place a said sale shall DO than Eve miie
distant rom the estate dIsrained. AZ the time anc