The weekly Ottumwa courier. [volume] (Ottumwa, Iowa) 1857-1872, 1862-07-05

GOLD SERIES, VOL. II, NO. n
,So,ir Advance.
pay over to ths United States, in compliance
with the order or regulations of the Secre-
tary Of the Treasury, al pubic moneys
which may come into his hands or possess
sion which bond shall be fled in the Office
of the First Comptroller Of the Treasury
And such collectors shall, from TINE TO
time, renew, strengthen and increase their
official bonds, as the Secretary Of the Treas
ury may direct.
SEC. 5. And Be 1t further enacted, That
each collector shall be authorized to appoint,
by an instrument of writing under his hand,
as many deputies as he may think proper,
to be by him compensated for their services,
and also to revoke any such appointment,
giving such notice thereof Is the Commits.
sioner of the Internal Revenue shall pres
scribe; and may require bonds or other Sc
curities and accept the same from such der-
utv; and each such deputy shall have the
like authority, in every respect, to collect
the duties and taxes levied or assessed with.
IN the portion Of the district assigned to him
which is by this act vested in the collectors
himself; but each collector shall. in every re-
spect, be responsible both to the United
States and TO individuals, as the case may
be, for all moneys collected, and for every
act done As deputy collector by any Of his
deputies whilst acting as such, and for every
omission Of duty: Provided, that nothing
herein contained shall prevent any collector
from collecting himself the whole or any part
Of the duties and taxes so assessed and pay,
able in his district.
$50. 6. And be it further enacted, That
1t shall be the duty Of any person or per-
sons, partnerships, firms, associations or cor.
porations, made liable to any duty, license,
stamp Or tax imposed bv this act, annually,
when not otherwise and life rently provided
for, on or before the first day of August.
eighteen hundred and sixty-two, and after,
and on or before the first Monday Of May In
each year thereafter, and in all other eases
before the day Of levy, to make q list or re.
turn to the assistant assessor Of the district
where located, of the amount of annual IN
come, tie articles or objects charged with q
special duty or tax, the quantity of goods,
wares and merchandise made or sold, and
charged with a specific or ad valorem du'y
or tax, the several rates and aggregate
amount according to the respective provi,
sions Of this act, AMI according to the forms
and regulations to be prescribe BY the Com.
missioner Of Internal Revennr. under the
direction of the Secretary of the Treasury,
for which such person or persons, partner.
ships, firms, associations or corporations are
liable to be assessed under and by virtue Of
the provisions of this act
SEC. z. Aad be It further enacted, That
the instructions, regulations and directions,
IS hereinbefore mentioned, shall be binding
on each assessor and his assistants, and on
each collector and his deputies, in the per-
Formance Of the duties enjoined by or urder
this act pursuant to which instructions the
said assessors shall, on the lst day of Au-
gust, 1852, and on the first Monday of Nav
m each succeeding year, and from time to
lime thereafter, in accordance with this act,
1irect and cause the several assistant asses
'ors to proceed through every part Of their
districts, and enquire after and
all persons being within the as.
'essment districts where they respectively
'eside, owning possessing. or having the care
'r management Of any property. goods,
wares or merchandise, articles or objects LA
Die to pay any duty. stamp or tax, includin.
III persons liable to pay license duty, un-
Ter the provisions Of this act (hy reference
IS well to any list Of assessment or colleo-
ion taken under the laws of the respective
States, as to any other records or documents,
md by all other lawful ways and means, es.
,eciaily to the written list, schedule, or re-
urn required to be msae out and delivered
o the assistant s-sessor by all persons own.
ng, posse-~"s or having the care or man.
.ser.~.t Of any property, as aforesaid l;ablo
sduty or taxatioi,) and to value and enn.
'erate the said objects of taxation, respec,
ve'y' IN the manner prescribed by this act
nd in conformity with the regulations and
'structions before mentioned.
SEC. 8. And Be it further enacted, Tt.t
any person owning, possessing or having
'e care or management Of property. Goods
ares or merchandise, articles or objects li,.
e to pay any duty, tax or license, shall fail
make and exhibit written list hen rc.
'ired, as aforesaid, and shall consent -
sciose the particulars Of any and all a.
opcrty, goods, wares, and ms.ukk y
Sc, articles and objects liable to y
ty or tax, or any business or Occur y
ble to pay any license, as afores.;3
d in that case, it shall be the dutv y
icer to make such list, which, 49,
city read, consented to, and signed
rson so owning. possessing, or haviG
e and management as aforesaid.
elved as the list of such person.
SEC 9. And be 1t further en0e<
my such person shall deliver a.
any assessor or assistant assessoe
IN pursuance Of this act, and
or lists. as aforesaid, any o.
nj list or statement, with in
evade the valuations or en-
a. i'll A.