The Portland daily press., 1862-09-18
O f + CT A l..
AsscSsOrN' Notice.


NOTICE is hereby given that l have been appoint
ed Assessor OF Taxes for the First Congressional
District OF the state of Maine under the Act of Con-
tiess, approved July l, ~ ID. lse2, entitled AN Act
TO provide internal revenue 10 support the Govern
mont and 10 pay interest on the public debt"
In compliance with the provisions OF said Act and
INSTRUCTIONS OF the toMNiseIoNER oF INTERNAL
kEvKSUE, have divided said District into eleven
divisions and appoint am Assistant Assessor in each,
as follows:
The lst division comprises the towns of York
Wells, kennebunk, kennehunkport, and the city of
Biddeiordi JOSEPH BRAGDoS, Jr, of York, Assist
ant.
2d division, the towns Of Kiftery, Eliot, south
Berwick, Berwick End North Berwick; THEODORE
A; ROLLINS, OF south Berwick, Assistant
3d division, the towns of Lebanon, Sanford. Al
yired, Acton, shapleigh aud Newfeld; JoHS ). PAR
KtR of Lebanon, Assistant.
9TH division, the towns of Saco Dayton. Lyman
and Waterboroughi JoHs GAINS, OF saeo, Assist
ant.
9Th division. the towns of Buxton. Hollis Lining
ton, Limerick, Cornish and Parsonsfield CHARLES
f. WELD, of Buxton, Assistant.
9Th division. Wards |, 2, and of the city of
Portland; SAMUEL SMALL, of Ward in said city,
eth division. Wards 8, and of said city of Port
land AUGUSTUS =. GERRIsH, of ward6 in said city,
Assistant
sth division, the towns of westbrook, Falmouth,
Gorham, Scarborough and Cape Elizabeth; DAVID
IoRREY, of Westbrook, Assistant.
9TH division, the towns of Bridgton, Sebago Bald
win, Standish, Naples, Harrison and otisfied; LoT
Z. NELSON, of Bridgton, Assistant
10th division. the towns of New Gloucester, Gray
North Yarmouth, Cumberland, Windham, Casco and
Raymond; SEwALL N. GROSS, of New Gloucester
Assistant.
Harpswell, Pownal and Yarmouth; HEzEKIAH b.
MEANS, of Freeport, Assistant
The act under which these assistants are appointed
took effect on the lsi day of September instant.
Citizens residing in the large business centres of
this district have doubtless read it, and hence
form their conclusions in relation to its proyis
ions but as there many in the agricultural sec
-ons who may have been unable TO obtain copy for
examination, wish to call their attention TO Of
its principles.
Soon after the rebellion broke out Congress found
it necessary to assess small direct tax the
o,aies, 10 MAINTAIN The credit OF the country. The
States being authorized to assume the payment of the
sum demanded of them, had the power TO assess it
upon all the property within their limits.
Farms and other real estate being, from their ma
ture, more exposed than other objects of taxation
would suffer severely from the constant draft for
money, created in sustaining the government during
tins war, aud they could not long endure the burden
direct tax would impose upon them.
Names proportion Of that tax has been liquidatcd
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
ton. and without taxing the producing asses. To
elect TINS object and TO make the tax equal in every
State they have passed what has been termed an En-
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 we ltl, the
Injuries, the pleasures and business of the country
IL confines its operations chiefly TO the cities, towns
ana villages and gathers its revenues from the cham
nes IN which floats the money of the country.
IL does not tax real estate of any description
with very few exceptions personal property. The
40 ounces of silver spoons or paie. and
riding carriages of all descriptions valued with the
harness at SO and upwards, must be assessed. With
tne excepfion OF these two ifems there is not prob
ably farmer nor mechanic in this district, within
the act. These taxed at a sum so inconsiderable
that = to be hoped every citizen who desires the
perpetulty of his government WILL in this terrible cr
sis of its affairs. chcerfuy his proportion of
its necessary burdens and If he is fortunately the
of an article liable TO be assessed put value
upon IL which shall hiring il within the 1t
be the only opportunity he will ever have to contri-
butte dollar for the preservation of his government.
The professional man - the retail trader whose
sales exceed one thousand dollars per year-tbe man
ufacturer of any article the sales of which exceed
man whose yearly income exceeds six hundred dol
lars and several other empoyments to be assessed
II is presumed all such conyersant with the pro-
visions OF this act.
would call their attention 10 sections from six to
eleven, inclusive, and section fIfiy-eight.
These sections impose the duty upon every person
liable TO be assessed for tax license to call imme
diaely upon the assistant and make up and
sign their several assessments If they neglect TO
and no discretionary authority is vested in the asss
tant or the assessor TO make any abatement OF this
amount. See section IL.
II will be perceived by a careful examination of
these sections that Congress- relying upon the patri-
otism of the business of the country. proceeded
upon the hypothesis that every liable TO be taxed
would substantially himself and sign the bills
fixing the amount he TO pay. If the act, there
fore complied with, the assistant Is hut
recording officer, who receives and properly enters
the lists delivered him by the citizen and his duty in
relation 10 fixing valuation upon objects liable to
taxation is rather advisory than absolute In order
however TO prevent the selfish. the indifferent, or the
tratorous 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 lats properly pre-
pared. and scasonably delivered 10 the collector of
this district respectfully request all good citizens
within il to call Immediately upon the assistant
of the 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 enable them TO comply with its proyis-
ions, and furnish blanks therefor.
NATH'L G. MARSHALL.
Assessors office, City Buildings, |
Portland, sept. ], 1862.
septl0eod3w