The Burlington weekly hawk-eye. [volume] (Burlington [Iowa]) 1860-1876, 1862-07-19

prlnclpai place OF business copies of the list al
property held by persons 90 liable to pay such
tax, to the end that the taxes assessed under tbe
provisions Of this act may be paid within the
collection district where the persons liable to
pay the same reside or may have their principal
place Of business. And in oil cases the said ls.
SCISSOR shall funish to the Collectors of the sew.
eral collection districts, respectively, within ten
Gays after the time of hearing appeals, and from
time to time thereafter as required. ! certified
copy of such list or lists for their proper collec.
tion districts and in default Of performance Of
the duties enjoined upon Assessors BY this sec.
ton they shall severally and individually forfeit
and pay the sum Of $500 to the use of the United
States and, moreover, shall forfeit their COM
pensation as Assessors: Provided, That It shall
oe 10 the power of the Commissioner of Inter.
nal Revenue to e1onerate any Assessor as atore.
SAID from such forfeitures, in whole or in part,
az to him shsll appear just and equitable. -
. seco IL. And be it further enacted. Thst
there shall be allowed and paid to :he several
assessors and Assistant Assessors. for their
services under this act-each Assessor AZ ner
day for every day employed in making the ne.
cesssry arrangements and giving tho secessarv
instructions to the Assistant Assessors for the
valuation; and 30 per day for every day EN-.
pIoyed in hearing appeals, revising Valuations.
and making out lists agreeably to the provisions
OF this aot;i and, 81 for every 100 taxable per
sons contained in the tax list, a. delivered by
him to said Collectors, and forwarded to the
Commissioner of Internal Revenue; to each As.
sistant Assessor IS for every day actually EN-.
ployed in collecting lists and making valuations.
the number of days necessary for that purpose
to be certified by the Assessor and approved by
the Commissioner of Internal Revenue; and 81
for every 100 taxable persons contained in the
tax list, as completed and delivered BY him TO
the Assessor. And the said Assessors and As.
sistant Assessors, respectively, shall also be sl.
lowed their necessary and reasonable charges
for stationery and blank books used in the exc.
cution of their duties, and the compensation
herein specified shall be in full for all expenses
not otherwise particularly authorized: Provided.
Tht Secretary Of the Treasury shall be, and he
is hereby, authorized to fix such additional
ra'ss OF compensation to be made to Assessors
ana Assistant Assessors in the States of Califor.
MIA and Oregon snd the Territories as NAV an.
pear to him to be just and equitable in conse
quence OF the greater cost of living and travel.
ing in those States and Territories, and as may
IN his Judgment be necessary to secure the ser.
vices OF competent and efficient men, provided
the rates Of compensation thus allowed shall
not exceed the rates paid to similar officers in
such States and Territories respectively. In
cases where collection district embraces more
than single Congressional district the Secreta,
~ OF the Treasury may allow the Assessor such
compensation as he may deem necessary
Sec. Is. And be it further enacted, That
each Collector, on receiving list, as aforesaid,
and from time to time as such lists may be re.
ceived from the said Assessors, respectively.
shall subscribe three receipts; one Of which shall
be given on = full and correct copy of such list.
which list shall be delivered by him to, and shall
'remain with, the Assessor Of bis collection dis
trict, and shall be open to the inspection of any
person who may apply to inspect the same; and
the other two receipts shall be given on aggre
gate statements of the lists aforesaid, exhibiting
the gross amount of taxes to be collected in bis
collection district; one Of which aggregate state
ments and receipts shall be transmitted to the
Commissioner of Internal Revenue, and the
other to the First Controller of the Treasury;
and all lists received from time to time, Is
aforesaid, shall be in like form and manner
Transmitted as aforesaid. las.4sl.s I'd
rn Sec l9. And be it further enacted, That
each Of said Collectors shall, within ten days
after receiving his annual collection list from
the assessors, respectively, ss aforesaid, give
notice, by advertisement published in each coun.
ty in his collection district, in one Newspaper
printed in .such county, If any such there be,
and by notifications to be posted up in at lesst
four public places in each, county in his collec.
ton district, that the said duties have become
due and payable, and state the time and place
within said county at which he will attend to
receive the same, which time shall not be lees
than ten days after such notification; and al
persons who shall neglect to pay the duties and
taxes 90 as aforesaid assessed upon them to the
Collector within the time specified, shall be liz
- IA .II
amount thereof, the fact Of which liability shall
be stated in the advertisement and notifications
aforesaid. And with regard to an persons who
shall neglect to pay as Aforesaid, it shall be the
duty of the Collector, in person or by deputy,
within twenty days after such neglect, to make
. demand personally, or At the dwellings or
usual places of business of such persons, If any
they heve, for payment Of said duties or taxes,
with ten per centum additional aforesaid. And
with respect to all such duties or taxes a. are
not included in the annual lists Aforesaid, and
all taxes and duties the collection Of which is
not otherwise provided for in this act, it shall be
the duty Of each Collector, in person or by dep.
uty, to demand payment thereof, ia manner
aforesaid, within ten days from and after receiv.
Ing the list thereof from the Assessor; and if
the annual and other duties snail not be paid
within ten days from and after such demand
thereof, II snail Oe lawful IOr euco COllecCOr or
bis deputies to proceed to collect the said duties
or taxes with ten per centum additional thereto,
as aforesaid, by distrains and sale Of the goods,
cha..els, or effects Of the persons delinquent ss
aforesaid. And in case Of such dis.raint it shall
be the duty of the officer charged with the COL
lection to make, or cause to be made, an ac
count of the goods or-chattels which may be
aist'ained, copy of which, signed by the off,
Ger making such distraint, shall be left with the
owner or possessor Of such goods, chattels, or
effects, or ut his or her dwelling, with some per.
son with suitable age and discretion, With note
of the sum demanded, and the time and place
of s,e; aud the said officer shall forthwith cause
notification to be published in some newspaper
within the county wherein such distraint is
mace, if there is newspaper published in said
county. or to be publicly posted up At the poss'
ofie, if there be one within Ave miles, nearest
| to tie residence Of the person whose property
shall be distrained, and in not less than two
other public places, which notice shall specify
the articles distrained, and the time and place
for he sale thereof, (which time shall not be less
thar 10 nor more than 20 days from the date