The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1862-08-19
NO III

asessors and collectors as in this act provided whose
| le.y shat be- 60 Irooecd iorhwih, under such reg
uatlons as The said Secretary Of thc Treasury shall
pfefcbe, 10 collect al or amy part OF said direct tar
hal rot given notc', nCr assumed UVy collect ana
| pay SAID taxes, ur any part thereof
sec. ~, And D. tunc enacted, That any person
VINO shsil De convicted Of wiluily taking fasc oath
or ai nation m amy OF the cases I'M which am oath or
Hhrmalcu Ia required 90 be taken BY this act shall
| ", "Aoie 10 thg l@ps and penalties 20 which pcr-
| sous are habw Tor vilO and corrupt poriury. and
lars "'''''" WV
so'. 4s. tad be- = 6-tlcr clucicd That thsre shall
oe rlowcd 20 to collectors appointed under this act
la nill compensation FOR thor services and that of
| their deputies lu carrying This act into elect a com
mission Vt four per ceutum upOu Tho arst hundred
! thousand dollars, one per ocntum upon the second
Que hundred thousand dollars and one half of one
| pcrcntum upon an sums above two hundred thous
aud dollars such commissions 10 be computed upou
tho amounts by thcm respectively paid over and ae
ounied for under the Instructions of the treasury
Department iroriei, That In no case shall such
commss ons exceed the sum Of four thousand dol
lars for principal officer, and two thousand Joliags
Tor au assistant Aud there shall be further allowed
TO each collector their necessary and reasonable
charges Tor stationery and blank books used In the
performance Of thor official duties which after h.,
ing duly examined aud certified by the comm isaionrr
| OF taxes, stall De- paid cut of the treasury
Sec a. f.3 De- u hufier enacted Thai frop, ami
aer The hrft day OF January next there shall be lev
lei, collected, and paid upon the annual ipromo nj
every person residing IN the United States whether
| such income IL derived from any Kind of property
or from any prulcssion trade, employment or yoca
ton carried on IN the United states or esewhere or
rom any o'her 6olrce whatever n such annual ia
come exceeds the sum OF eight hundred dollars tax
oil throe per centum ON the amount OF such excess
OF such Income above eight hundred dollars Prtrid
ei That upon such portion OF said Income a. shall h.
derived rom interest upon treasury notes or other Sc
cdrtcs Of the United States there shall be levied
coocrd ard paid tax ot one and one half per cent
UNI Upon the income rents or dividends RccruIpy
p.u Wy property, securities or stock owned In the
United states by any citizen Of tho United states re
sdlng abroad, thcrc shall be levied, collected ana
paid tax Of i've per centum excepting that pnrtirp
OF SAID the ONE derived from interest On treasury notes
aud other securities Of the Government of the Tinted
states, which shall pay ono and half per ccntum
Inc tax herein provided shall be assessed upon tb.
annual Income ut The persons hereinafter named G,r
TIE year next preceding the tmo for assessing sbii
YAK, owl The year next preceding the nrst ut Jan
uaryi eighteen hundred aud sNty.twu ana tho ,sit
taxes, when so assessed and madc public. shall b.,
come llen on the property other sources OF said
income for the amount OF tho same with the iptorcst
ana ulher expenses OF collection until paid pyoiIsi
mat 20 estimating said income, an national State. on
ov. tsAes assessed upon the property from which the
INCOME h derived shall be first deducted
Src. 90. dHdbc further enacted That Il sbou La
inc duy Of the President Of the United States and he
Is hereby authorized by ard with the advice and
consent OF the Senate TO appoint one priurina ,ese
or and one principal collector In each of ibo STATE
and Territories OF the United states and In tbe Ds
TlcI OF columbia, TO ass,ss aud collect the Internal
duties or income tax imposed by this nct with an
thority In each Of said officers TO appoint 40 many as
alh'anls as the public service may require 10 be an
proved Dy tue secretary Of the Treasury. The said
taxes To be assessed and collected un Ter such repula
TONS as the Secretary Of the Treasury NAV prcscr
Tue SAID collectors herein autho lied 10 bo appointot
shall give bonds 20 the satisfaction of The gcctt,r ~
the Treasury, In such as he may prractlsc G,y
the faithful performance Of their respective duiIea
Ana the Secretary Of the Treasury shall prescribe
tuch reasonable compensation for the Assessment and
collection Of said internal duties or iprotnc ,av m
may appear TO him just and proyor not bowcyor
"eNcetd' m any case, the m Of two thousand i've
hundred dollars per anuum for the PRINCIPAL O0lrers
uNlt.h ItItllNN To- aud twelve luuIrgI IpI
Hnnum Tor an assistant Tho assistant colIa,i,r,
herein provided shall give bonds to the satisfaction of
the principal coll oor for the faithful porformauro or
their duties. Tho Secretary Of the Treasury Ia 6,r
ther authorized 10 select and appoint one or morn A.,
lpsSIes IA each state for tho deposit aud saf keen.
ing OF the mon Us arising from the taxes herein i'm
posed when collected and the receipt Of tho proppr
Queer o tuch depository 10 the collector for the mon
cyB deposited by him shall boz tho proper roiclcr o.
such collector In the settlement OF his account al tho
Treasury Department. Aud he "a further nutborilod
ana empowered 20 make such onl,or or depositsrv
the Disturbing agent for tao Treasury Tor the ,yupu
o All interest due TO tho citizens as such State upon
the treasury notes CT other Government securIitss
issued by authority Of law. And he shall also prr.
ttIlpe Nla forms ami returns Co mo made 10 the De.
rartmcnt by an assessors and collectors ep.,utet
under the authority Of this act ne shall Allan mo
s,liOe luy o.m OF oath OF obligation 20 be taken by
The several officers authorized or directed 10 be- an
pointed and commissioned by the President under
THIS act before competent magistrate duly author.
i1sl 10 administer oathg aud h1 form OF the return
10 De made thereon 20 the Treafury department
See oil, And be uJtHher enacted That tho tax here.
m imposed by the forty ninth section of This ACT shall
be due aud payable on or before the THIRTEEN dav of
June, IN the year eighteen hundred and sixty.two
ana on all sums due and unpaid at that day shall
ara" interest Thereafter al the rate OF sA per crnum
per aohum AMI II any person or persons shall uog.
tOt or leiuse % pay ater duenoicr, said tax asses
cd against him, her or them for the epacp al NOR,
than IhrIy days after The same ia duo and payable il
hhll be lawful Tor any collector or ass sant collector
charged with the duty OF collecting such tax. and
they are hereby authorized 10 levy tho gauue an Al,
nlslbg property OF any such person, or so much
IFuN IN f.gg ...t.t
interest due thereon, and tho expenses Incident h,
such lcyy aud sale, nrst giving thirty duys publr po
uUu ut iuc time ana pnCe Of Che sale thereof and la
case OF me failure OF any per5on or persons author
E'l 90 act as agent or agents for the collection Of tho
rents or other Income Of any person fesdiug abroad
shall neglect or refuse 20 pay tho tax agscsssd tberp
IanyuE hal due notice Tor more thun thirty d.,l
after Che tlrugth ul J4uo, ghteru hundred and
tNy-two, Che collector or his assistant for The dis
trgt where such property Boz located or rents or ln.
cone H pay able shall Dee, and hereby d. Ruhury "a 10
leyy upon tuu property cf aud 90 sell the fryrs on
Co much thoreo. m may be necessary to Iay tho tur
assessed iofrlIcr With the interest aud EXPENSES IN
pisut 90 such levy and sale, nrst giving thirty da.s
public notice Of The time and place OF sale. And n
all cases oI tho sale nl property herein authorized
Wr conveyance by the oicor authorized 20 make thr
lac, duly executed, shall give q valid title 10 the put
chaser whether the property sold De r.a ot pcrsona
uud tIo authority Of This act may, lf they ind u,
property Goo satisfy thH taxes ssrssGI upltrauv orr
son oy authority of thc forty nln'h section Orthisaot
NnI "A'i s.'l p.ta'n neRinoH o pay as hcruiubo.
i0To provided Ehall have power aud ID shall bo tbsir
daty 60 eAtmnc under oath, the person assessed uu
a' ln' ",t or guy "tle' person aud may sell AZ public
Wv, 49, W. H,} u'.oei any hlN'hi hondsi tr
N'i'.. ' W. ny 7N'u lAN ana me cFp'nHt8 OF such
s'. t.l iu ,A.s he f.Ils,s 90 imt.lyl aud tho said
t'F'i'l o'l','oIa ana 'sssltuia shall have power "
Wr, -lDh person aud commit him 90 prison. To- no
'... D. ''a'N "u'" ln, ''h' hh1II De PAID with iu
Hl.5' ,',i,lN .' 'h' ave o. sN per co.tum per an
num- IiU" Nhr l,Wn when thH same was payable ls
A"L,F'u' aho ali ices aul charges of such commit
",u' N' 'N,'N9 Aul thc D.a.tDl custody shall ln
a oaH't be lhe same provided 10y law for iho cuaiu
'f q" porous committed Tor uuy cause by The az.
ihlTF u thc tnliri rttleH. amt tho warrant ri tI0