The Portland daily press., 1862-10-11
O F.F CT A l..
ASsesSOrS' Notice.

SSSSOhS lNVsASCs
NOTICE is hereby given that have been appoint
ed Assessor OF Taxes for the First Congressional
District of the State of Maine under the Act of Con-
gress, approved July l, A. d. 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 Assistant Assessor in each
follows:
The 1st division comprises the towns of York
wells, kennebunk kennebunkport, and the city of
Biddeford; 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.
3d division, the towns of Lebanon, Sanford Al
fred, Acton, Shaplegh and Newfeld JOHN s. PAR
KER, of Lebanon, Assistant.
4th division, the towns of Saco DAYTON LYMAN
and marlborough JOHN GAINS, of Saco, Assist
ant.
9Th division, the towns of Buxton, Hollis, Lining
ton, Limerick, Cornish and Parsonsiield; CHARLES
E. WELD, of Buxton, Assistant.
9th division. Wards l, 2, 3 and of the city of
Portland; SAMUEL SMALL, of Ward in said city,
7th division, Wards 5, and of said city of Port
land, AUGUSTUS F. GERRrsH, of Ward 8, 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 Otistield; Lot
c, NELSON, of Bridgton, Assistant.
- lOth DIVISION. the towns of New Gloucester, Gray
Raymond; SEwALL n. GROSS, of New Gloucester
Assistant
:, llth division, the towns of Freeport, Brunswick
Harpswell, Pownal and Yarmouth; HEZEKIAH B
MEANS, of Freeport, Assistant.
The act under which these assistants are appointed
took effect on the lst day of September instant
Citizens residing in the large business centres of
this district have doubtless read it, and can hence
form their own conclusions in relation its provis
IONS but as there are many in the agricultural
hons who may have been unable TO obtain copy for
examination wish to call their attention 10 of
its principles.
Soon after the rebellion broke out Congress found
it necessary to assess small direct tax sever
al States TO maintain the credit of the country. The
States being authorized 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
ais war ana they could not long endure the burden
direct tax would impose upon them.
Names proportion Of that tax has been liqudated
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 interyen
hon. and without taxing the producing c 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
50 essential to our prosperity as people, this act
levies Its light contributions upon the ilfh, the
Injuries, the pleasures, and business of the country
1t confines its operations chiefly the cities towns
and Villages and gathers its revenues from the chan
nels IN which floats the money of the country.
IL does not tax real estate of any description nor
with very few exceptions, personal property. The
excess oye 40 ounces of silver spoons plate, and
riding carriages of all descriptions valued with the
harness at SI5 and upwards must be assessed. With
the exception of these two items there is not prob
ably a farmer nor mechanic in this district within
the act. These are taxed at a sum so nconsiderablc
that Is to be hoped every citizen who desires the
perpetuify OF his government will in this terrible cri-
SIS OF Its aiars assume chcerfully his proportion of
its necessary burdens, and if he is fortunately the
owner OF an article liable to be assessed. put value
upon II whch shall bring IT within the act. II may
be the only opportunity he will ever have contri-
butte dollar for the preservation of his government
The professional man = the retail trader wnose
sales exceed one thousand dollars per year-the
ufacturer of any article the sales of which exceed
six hundred dollars per year-tbe hotel kecper-the
man whose yearly income exceeds six hundred dol
lars and several other empoymens to be assessed.
II is presumed all such conversant with the pro-
visions OF this act.
would call their attention to sections from six to
eleven inclusive, and section fly-eght
These sections impose the duty upon every person
liable to be assessed for a tax license TO call imme-
diately upon the assistant and make up and
sign their several assessments If they neglect so TO
do he is required to increase their fifty per cent
and no discretionary authority vested in the asss-
amount. See section IL.
Ii will be perceived BY a careful examination OF
these sections that Congress- relying upon the pari
otism of the business men 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 assessor is but
recording officer who receives and properly enters
the lists delivered him by the citizen and his duty in
relation TO fixing valuation upon objects liable
taxation is rather advisory than absolute In order
however TO prevent the selfish the Indifferent the
traorous from escaping their proper proportions OF
the public burden, Congress has fixed the penalties
for their neglect, prescribed in section IL.
Having been intrused by the President with the
duty OF seeing that these tax hats properly pre-
pared and seasonably delivered 10 the collector OF
this district, respectfully request all good citizens
within 10 call immediately upon the assistant
M fha al rhara
deliver him lists required in the sixth section OF
the act He will give all persons the necessary in
formation TO enable them 10 comply with its proyis-
ions, and furnish blanks therefor
NATH'L 6. MARSHALL.
Assessors Office, City Buildings
Portland, Sept. !. 1852.
anti