The Portland daily press., 1862-09-26
O f f ICI A L.
Assessors Notice.

NOTICE is hereby given that have been appoint
ed Assessor of Taxes for the First Congressional
gress, approved July l. A. ID. 1862 entitled "An Act
TO provide internal revenue TO support the Govern
ment and to pay interest on the public debt"
In compliance with the provisions of said Act and
instructions of the COMMISSIONER OF INTERNAL
REVENUE, have divided said District into eleven
divisions, and appoint an Assistant Assessor in each
follows:
The lst division comprises the towns of York,
Wells. Kennebunk Kennebunkport and the city of
Biddeiord; JOSEPH BRAGDoN, Jr., of York, Assist
ant.
I'd division, the towns of Kittery, Eliot, South
Berwick, Berwick and North Berwick; THEODORE
A. ROLLINS, of South Berwick, Assistant.
90 division, the towns of Lebanon, Sanford, AL
fred, Acton, Shapleigh and Newield; JOHN s. PAR
KER of Lebanon, Assistant
4th division, the towns of Saco, Dayton, Lyman
and Waterborough JOHN GAINS of Saco, Assist
ant.
5th division, the towns of Buxton, Hollis, Lining
ton, Limerick, Cornish and Parsonsfeld; CHARLES
f. WELD, of Buxton, Assistant.
9th division. Wards l, 2, and of the city of
Portland; SAMUEL SMALL, of Ward in said city,
Assistant.
land, AUGUSTUS F. GERRIsH, of Ward6, in said city,
Assistant.
sth division, the towns of westbrook Falmouth
Gorham, Scarborough and Cape Elizabeth; DAVID
ToRREY of Westbrook Assistant
9th division, the towns of Bridgton, Sebago, Bald
win, Standish, Naples, Harrison and Otisfield LOT
c. NELSON of Bridgton, Assistant
10th division, the towns of New Gloucester, Gray,
North Yarmouth, Cumberland, Windham, Casco and
Assistant.
l1th division the towns of Freeport Brunswick,
Iarpswell, Pownal and Yarmouth; HEzEKIAH b.
MEANS, of Freeport, Assistant
The act under which these assistants are appointed
took effect ON the LIST day of September instant.
Citizens residing in the large business centres of
tins district have doubtless read it, and hence
form their own conclusions in relation to its provis-
ions; but as there many in the agricultural Sec
tions who may have been unable TO obtain copy for
examination, wish to call their attention to some of
its principles.
Soon after tho rehellion broke ont Conoross fo,nd
IT necessary TO small direct tax on the sever
al States to maintain the credit of the country The
States being authorized to the payment of the
sum demanded of them, had the power to assess il
upon all the property within their limits.
Farms and other real estate being, from their
ture more exposed than other objects of taxation
would suffer severely from the constant draft for
money, created in sustaining the government during
this war and they could not long endure the burden
direct tax would impose upon them
Names proportion of that tax has been liquidated
and paid In order to provide in part for the future
expenses OF the war, Congress wisely determined to
raise money from the people without State interven-
tion, and without taxing the producing asses. To
effect tins object and to make the tax equal in every
State they have passed what has been termed Ex-
else Act. Passing by the farmer, the mechanic the
fisherman, the lumberman, and many other pursuits
so essential 10 our prosperity people, this act
levies its light contributions upon the wealth the
Injuries the pleasures. and business of the country
1t confines its operations chiefly TO the cities towns
and villages, and gathers its revenues from the chan
nels in which floats the money of the country.
II does not tax real estate of any description
excess ove 40 ounces of silver spoons plate, and
riding carriages of all descriptions, valued with the
the exception of these two items there is not prob
ably farmer nor mechanic in this district, within
the act These are taxed at a sum inconsiderable
that II Is 10 be hoped every citizen who desires the
perpetuity of his government WILL in this terrible cr
sis of IFS affairs assume cheerfuly his proportion of
its necessary burdens and if he is fortunately the
owner of an article liable to be assessed put n value
upon IT which shall bring il within the act. II may
be the only opportunity he will have contr-
butte dollar for the preservation of his government
The professional man - the retail trader whose
sales exceed one thousand dollars per yearthe man
ufacturer of any article the sales of which exceed
six hundred dollars per year-the hotel keepcr-the
man whose yearly income exceeds six hundi ed dol
lars and several other empoyments TO be assessed
Ii Is presumed all such with the pro-
visions of this act.
would call their attention to sections from six to
eleven, inclusive, and section ffty-eght.
These sections impose the duty upon every person
liable TO be assessed for tax license to call limme-
dately upon the assistant assessor and make up and
sign their several assessments IL they neglect to
do he is required to increase their fifty per cent
and discretionary authority is vested in the asss-
tant or the assessor TO make any abatement of this
amount. section IL.
II will be perceived by careful examination of
these sections, that Congress, relying upon the patri-
oism of the business men of the country proceeded
upon the hypothesis that every liable to be taxed
would substantially assess himself. and sign the bills
fixing the amount he was TO pay. If the act there
fore is complied WITH the assistant assessor is but
recording officer, who receives and properly enters
the lists delivered him by the citizen and his duty in
relation 10 liking valuation upon objects liable to
taxation, is rather advisory than absolute. In order
however to prevent the selfish the indifferent the
tratorons from escaping their proper proportions of
the public burden Congress has fixed the penalties
for their neglect, prescribed in section IL.
Having been intrusted by the President with the
duty of seeing that these tax ats properly pre-
pared, and scasonaby delivered to the collector of
this district respectfully request all good citizens
within II TO call Immediately upon the assistant
of the assessment district where they reside and
deliver him lists required in the sixth section of
the act: He Will give all persons the necessary in
formation 10 enable them comply with its provis-
ions, and furnish blanks therefor.
NATHL q. MARSHALL.
Assessors office, City Buildings,
Portland, Sept. l. 1862.
sept10eod3w