Nebraska advertiser., 1862-10-18
PRnvIsInks

pNEpoSt OF aSSeSSlnrs lcfyl0g ana C0liecIlE2 LAe
duties or taxes hereinafter prescribed by this act,
the President Of the United States DO, ana be i here
by, authorized to divide. respectively, the States and
Territories IF the United States and the district Of
Columbia into Convenient collection districts, and
to nominate, and, by and with the advice and con-
sent Of the Senate. 10 appoint an assessor aud a col
leetOr for each such district, who shall be residents
within the same That any Of said ) ates and Ter
~ritories, and the District of Columbia, may, if the
President shall deem it proper, be erected into and
included in one district Provided, That the num-
Der Of districts 10 any State shall not exceed the
number Of representatives, to which auch State shall
be entitled in the present Congress, except in such
States as are entitled to an increased representation
In the Thirty-Eighth Congress, in which States the
number Of districts shall not exceed the number Of
representatives to which any such State may be so
entitled And provided further, That in the State
Of California the President may establish n number
OF districts not exceeding the number of Senators
and Representatives to which said State is entitled
in the present Congress.
Sec. 3. And be it further enacted, That each Of
the assessors shall divide his district into a cOnven-
lent assessment districts, subject to snch regulations
and limitations as may be imposed BY the Commits
siOner OF Internal Revenue, within each of which
he shall appoint one ass slant assessor. who shall be
resident therein; and each asse sor and assistant as
SCISSOR so appointed, and accepting the appointment,
shall, before he enters on the duties of his appoint
ment, take and subscribe. before some competent
magistrate, or some collector, TO DO appointed by
virtue of this act who is hereby empowered to ad-
minister the same, the follawing oath or affirmation,
tO-wit: 81, A b, 90 sWear or affirm as the case may
be, that / will bear true faith and allegiance to the
United States Of America, and will support the Con-
stitOtion thereof, and that | will, to the best of my
knowledge, skill, and judgment, diligently and
faithfully execute the office and duties of assessor
for, naming the assessment district. without favor
or partiAlity, and that will do equal right and JUS
tice IN every case in which l shall act as assessor"
And a certificate of such oath or affirmation shall be
delivered to the collector of the district for whi;h
such assessor or assistant assessor shall be appointed.
And every assessor or assistant assessor acting in the
said Office without having taken the said oath or
affirmation shall forfeit and pay one hundred dollars
one mOiety thereof TO the use Of the United States,
and the other moiety thereof to him who shall FIRST
cue for the same, with costs Of suit.
Sec. 4. And be it further enacted, That before
any such collector shall eater upon tue duties Of his
office, he shall execute u bond for such amount as
shall be prescribe by the Commissioner Of Internal
nevenue, under the direction OF the Secretary Of the
Treasury, with not less than FIVE suTeties to be ap
proved as sufficient by the Solicitor Of the Treasury,
containing the condition that said collector shall
faithfully perform the duties of his Office according
TO law, and shall justly and faithful " account foe
and pay over TO the United States, in compliaLcs
WITH The CTder or regulations IF the Secretary If the
treasury, all public moneys which may come into
his haLas or possession which bond shall be fled in
TIE Office Of tue First Comptroller Of tho Treasury.
Aud such collectOr shall, from time 10 time, renew,
strengthen, and increase their official bonds, US the
Secretary Of the Treasury may direct.
Sec. D. And be it further enacted, That each
collector shall be aufh3red u appoint, by an instTu-
aeut vi writing under his hand, aS many deputies
as he may think proper, to be by him compensated
TOR their services, and also to revoke any such Sp-
ointment, giving such notice thereof az the Com
missioner OF Internal Revenue shall prescribe and
may require bonds W other securities and accept the
SANS frUm such deputy and each such deputy shall
| hay Thn Ike nuIhnrIV. IN eVprv rRSnnaf IN aDliaof
the duties and taxes levied or assessed within the
portion of the district assigned to him which is by
this act vested Ia the collector himself; but each
collector shall, in every respect, be responsible both
" 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 pre-
vent any collector from collecting himself the whole
or any part Of the duties and taxes So assessed and
payaOie IN his district.
sec. i. Aud be il further enacted, That it shall
be the duty Of any person or persons, partnerships,
inns, associations, or corporations, made liIble to any
duty, license stamp, or lax imposed by this act, when
not otherwise aud differently provided for, on or be-
tUre the Irst day IT August, eighteen hundred anl
sixty-tWO, and ON or before The first Monday Of May
in each year thereafter, anu in all other cases before
the day Of levy, TO make "A list or return to the as
sisUInJ assessor Of the district where located, of the
amount Uf annual income, the articles or objects
/ CuA4 bSN nlluad kpCcldl uut9 VI IaA, Tue QudutltJ u
goods, wares, and merchandise made or sold, and
charsed with a speciho or ad vdiUrem duty or tax,
The several rates and aggregate amOunnt according
to the respective provisions Of this act, AID accord
ing TO the forms and regulations to be prescribed by
the Commissioner Of Intern-l Revenae, under tie
direction Of the Secretary Of the Treasury. for
which such person or persons, partnerships, firms,
associations OF corporations are liable 10 be assessed
under and by virtue of the provisions of this act.
Sec. z. And be At further enacted, That the in
/ 1frRnu anfa1 wrwrN1uASAnu o~1 a - -
fore mentioned, shall be binding on zach assessor and
his assistants, and on each collector and his depu-
ties, in the performance of the duties e%njoined by
or under this act pursuant to which instructions
the SAID assessors shall, on the FIRST day Of August,
eighteen hundred and sixty-tWo, and on the first
Monday of May in each succeeding year, and from
time to time thereafter, in accordance with this act,
direct and cause the several assistant assessors TO pro-
coed through every part Cf their respective districts,
and inquire after and concerning all persons being
within The assessment districts where they respec-
lively reside, owning, possessing, or having the care
or management of any property, goods, wares and
merchandise, articles or objects liable to pay any
duty, stamp or tax, including all persons liable to
pay a license duty, under the provisions Of this act,
(by reference as well to any lists of assessment or
collection taken under the laws of the respective
States, as to any other records or documents, and by
all other lawful ways and means, especially to the
written list, schedule, or return required to to be
made out and delivered to the assistant assessor by
all persons owning, possessing, or having the care OF
management of any property, as aforesaid, liable to
duty or taxation } and to value and enumerate the
said objects Of taxation, respectively, in the manner
prescribed by this act, ard in conformity with the
regulations and instructions before mentioned.
Sec. 8. And be 1t further enacted, That if any
person owning, possessing, or having the care or
management Of property, goods, wares, and mer-
chandise, articles or objects liable to pay any duty,
tax, or license, shall fail to make and exhibit a writ
ten list when required, as aforesaid, and shall con-
sent 10 disclose the particulars of any and all the
properly, goods, wares, and merchandise, articles and
objects liable to pay any duty or tax, or any bust
ness or occupation liable to pay any license, as
aforesaid, then, and in that case, it shall be the duty
of the officer to make such list, which, being dis
tinctly read, consented to, and signed, by the person
so owning, possessing, or having the care and man
agement as aforesaid, shall be received as the list
OF such person.
Sec. 3. Aud be 1t further enacted, That If any
such person shall deliver OF disclose to any assessor
or assistant assessor appointed in pursuance of this
act, and requiring a list or lists, As aforesaid, any
false OF fraudulant list or statement, with intent to
defeat or evade the valuation or enumeration hereby
intended to be made, such person so offending, and
being thereof convicted on indictment found there
for ia any circuit or district court of the United
States held in the district in which such offence may
be committed, shall be fined in a sum not exceeding
five hundred dollars, at the discretion Of the court,
and shall pay all costs aud charges of prosecution ;
and the valuation end enumeration required by this
act shall, in all such cases of under valuation or I'M