The Portland daily press., 1862-09-22

ed Assessor of Taxes for the First Congressional
gress, approved July /, A. ID. 1852, 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 an Assistant Assessor in each,
as follows:
The 1st division comprises the towns of York.
Wells, hennebunk, 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.
30 division, the towns of Lebanon, Sanford, Al
fred, Acton, shapleigh and Newfield 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 Parsonsfield; CHARLES
+. WELD, of Buxton, Assistant slt
9th division. Wards /, 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 Ward s, in said city,
Assistant.
sth division, the towns of westbrook, Falmouth,
Gorham, Scarborough and Cape Eizabeth DAVID
ToRREY of Westbrook, Assistant.
9th division, the towns of Bridgton, sebago, Bald
win, Standish Naples, Harrison and Otisied; LOT
c. 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.
11th division. the towns of Freeport, Brunswick
Harpswel Pownal and Yarmouth; HEzEKIAH b.
MEANS, of Freeport, Assistant.
The act under which these assistants appointed
took effect on the lst day of September instant
Citizens residing in the large business centres of
this district have doubtless read if, and hence
form their conclusions in relation to its provis
ions; but as there are many in the agricultural
tions who may have been unable to obtain copy for
examination, wish TO call their attention to some of
its principles.
Soon after the rebellion broke out Congress found
II to a small direct
al States TO 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 moro 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
a direct tax would impose upon them.
Names proportion Of that tax has been liquidated
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 asses. To
effect this object, and to make the 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
SO essential TO our prosperity as people, this act
leves its light contributions upon the wealth. the
Injuries the pleasures. and business of the country
1t confines its operations chiefly to the cities, towns
and villages and gathers its revenues from the chan
nels in which floats the money of the country.
It does not tax real estate of any description
with very few exceptions personal property. The
riding carriages of all descriptions, valued with the
harness at S75 and upwards, must be assessed. With
the exception of these two items there not prob
ably farmer nor mechanic in this district, within
the act. These are taxed at a inconsiderable
that il Is to be hoped every citizen who desires the
perpetuy of his government will, in this terrible cr
sis of its affairs, cheerfy his proportion of
its necessary burdens and if he is fortunately the
owner of an article liable TO be assessed put value
upon II which shall bring IL within the act. Ii may
be the only opportunity he will ever have to contri-
butte dollar for the preservation of his government
Inc professional man . The retail trader whose
sales exceed ono thousand dollars per ycar-thc man
uiacurer of any article the sales of which exceed
six hundred dollars per year-the hotel keeper-the
man whose yearly income exceeds six hundied dol
lars and several other empoyments to be assessed
1t i presumed all such are conversant with the pro-
visions of this act.
l 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 tax or license, to call mme
diatey upon the assistant and make up and
sign their several assessments If they neglect to
do. he is required TO increase their tax y per cent
and discretionary authority is vested in the asss
tant or the assessor TO make any abatement of this
amount See section IL.
1t 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 assess himself, and sign the bills
fixing the amount he was to pay. If the act there
fore Is complied with, the assistant is but
rec s To $ re ,s and g n! 9f
relation to fixing valuation upon objects liable to
Taxation is rather advisory than absolute In order
however TO prevent the selfish, the indifferent the
ratorous from escaping their proper proportions of
the public burden, Congress has fixed the penalties
for their neglect, prescribed in section H.
Having been inirusted by the President with the
duty of seeing that these tax liats properly pre-
pared, and seasonably delivered to the collector of
this district, respectfully request all good citizens
within 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 to enable them TO comply with its provis-
ions, and furnish blanks therefor.
NATHL &. MARSHALL.
Assessors Office, City Buildings, /
Portland, sept l, 1862
sept10cod3w