The Portland daily press., 1862-09-12
O F F CT AL.


NOTICE is hereby given that have been appoint
ed Assessor of Taxes for the First Congressional
Dist1ct OF the state OF Maine under the Act of Con-
gress, approved July /, A ID. 1862 entitled IAN Act
to provide internal revenue 10 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 an Assistant Assessor in each
The 1st division comprises the towns of York
Wells, kennebunk kennebuDkport and the city of
fiadeiord; JOSEPH BRAGDoN, Jr., of York, Assist
ant;
ID division, the towns of Kittery, Eliot, South
Berwick, Berwick and North Berwick; THEODORE
A. ROLLINS, of South Berwick, Assistant.
I'D division, the towns of Lebanon, Sanford, AL
fred, Acton, shaplcigh 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 Parsonsfeld; CHARLES
+. WELD, of Buxton, Assistant.
9Th division. Wards l, 2, and of the city of
Portland; SAMUEL SMALL, of Ward in said city,
Assistant
9TH division, Wards s, 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
ToRREY, of Westbrook, Assistant
9th division, the towns of Brdgton, Sebago, Bald
win. Standish, Naples, Harrison and Otsiield; LOT
Z. NELSON, of Bridgton, Assistant.
10th division, the towns of New Gloucester, Gray
North Yarmouth, Cumberland Wndham, Casco and
Raymond; SEwALL N. GROSS, of New Gloucester,
Assistant.
18th division, the towns of Freeport, Brunswick,
Harpswell, Pownal and Yarmouth HEzEKIAH b.
MEANS, of Freeport, Assistant.
The act under " hch these assistants are appointed
took effect ON the LIST day of September instant.
Citizens residing in the large business centres of
TINS district have doubtless read it, and can hence
form their own conclusions in relation to its provs-
IONS but as there are many in the agricultural
tons who may have been unable TO obtain copy for
examination wish to call therattcnton to some of
its principles.
Soon after the rebellion broke out Congress found
II necessary to assess small direct tax the
al States TO maintain the credit of the country The
states being authorized TO the payment the
sum demanded of Them had the power to assess il
upon all the property within their limits.
Farms and other real estate being, from their ma
turc, more exposed than other objects of taxation
would suffer severely from the constant draft for
money, created in sustaining the government during
this war and they could not long endure the burden
direct tax would impose upon them.
Names proportion of that tax has been liquidated
ana 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 interview
ton, and without taxing the producing asses To
effect this object and TO make the equal in every
state they have passed what has been termed Ex-
cise Act Passing by the farmer. the mechanic, the
fisherman, the lumberman. and many other pursuits
so essential to our prosperity people, this act
ievles us iight contributions upon the 18th. the
Injuries the pleasures and business of the country.
IL confines Its operations chiefly TO the cities, towns
and villages and gathers its revenues from the chan
nels IN which hoats the money of the country.
II does not tax real estate of any description,
with a very few exceptions, personal property. The
excess over 40 ounces of silver spoons plate and
riding carriages of all descriptions valued with the
harness at SIS and upwards must be assessed With
the exception of these two items there Is not prob
ably farmer nor mechanic in this district within
the act These taxed at a sum so inconsiderable
that it is to be hoped every citizen who desires the
perpefufy OF his government WILL in this terrible cri
SIS OF ITS anairs assume cheerully his proportion of
Its necessary burdens and IL he is fortunately the
owner of an article liable TO be assessed, put value
upon it which shall bring il within the act II NAV
be the only opportunity he will coutri-
butte dollar for the preservation of his government
The professional man the retail trader whose
sales exceed thousand dollars per yearthe man.
ufacturer of any article the sales Of which exceed
six hundred dollars per year-the hotel keeper-the
lars and several other employmens to be assessed
II Is presumed all such are convcrsant with the pro-
visions of this act.
would call their attention to sections from six to
eleven, inclusive, and section fffty-eight
These sections impose the duty upon every person
liable to be assessed for license call immc-
diately upon the assistant and make up and
sign their several assessments If they neglect TO
do he is required to increase their tax fifty per cent,
and no discretionary authority is vested in the assis
tant or the assessor TO make any abatement of this
amount. See section ii.
1t will be perceived by careful examination of
these sections that Congress, relying upon the pari
otsm 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 is 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 TO
taxation, is rather advisory than absolute. In order
however TO prevent the selfish the indifferent or the
traitorous from escaping their proper proportions of
the public burden Congress has fixed the penalties
for their neglect, prescribed in section H.
Having been intrusted by the President with the
duty of seeing that these tax ats properly pre-
pared, and reasonably delivered to the collector of
this district, respectfully request all good citizens
within it to call immediately upon the assistant
scr of the assessment district where they reside and
deliver him lists required in the SIKH section of
the act He will give all persons the necessary in
formation TO enable them to comply with its provis-
IONS and furnish blanks therefor
NATH'L q. MARSHALL.
Assessors Office, City Buildings l
Portland, Sept. l. 1862.