The Union and journal. [volume] (Biddeford, Me.) 1858-1882, 1862-09-12
Mirsslaufous.
.3sscssOrS' Notice.

NOTICE is hereby given that have beer
| ~ appointed Assessor of Taxes for the First
Congressional District Of the State OF Maine
under the Act OF Congress, approved July l
! A. ID. 1862, entitled "An Act TO provide Inter
nal revenue 20 support the Government and e
pay the interest on the public debt"
In compliance with the provisions OF said Act
and instructions OF the CoRmissiORsr Of Ia
tsradI Rsrsaus, have divided said District In.
to eleven divisions, and appoint m Assistant
Assessor In each, rs follows;
The lst division comprises the towns OF ork,
Wells, Kennebunk. Kennebunkport, and the
city of Biddeiori-JosEPu BRAGD0S, Jr., OF
York, Assistant.
81 division, the towns Of Kittery. Eliot, SO,
Berwick, Berwick and North Berwick -IHEo-
DoRE A. ROLLINS, OF South Berwick, Assistant.
81 division, the towns Of Lebanon, sanford,
Alfred, Acton, Shapleigh and Newfeld-JohN
3. PARKER OF Lebanon, Assistant.
9TH division. the towns of Saco, Dayton, Ly-
man and Neutrality-suspicious. GAINS OF Saeo,
Assistant.
5th division, the towns OF Buxton, Hollis,
LiminCton, Limerick, Cornish and Parsons
feld-CuARLEs T.. WELD Of Buxton, Assistant.
9th division, Wards 1, 2, 3 and Of the city
Of Portland--SANuEL SMALL OF Ward 4, in said
ith division, Wards 5, 6 and 7of said city OF
Portland-AUGusrus =. GERRIsH Of Ward q, in
said city, Assistant
s,h division, the towns OF westLrook, Fall
mouth, Gorham. Scarborough and Cape blifa-
beth-DAvID ToRREY Of Westbrook, Assistant
9th division, the towns of Bridgton, Seoago,
Baldwin, Standish, Naples. Harrison and Otis
held-Lor G. NELSON of Bridgton, Assistant.
10th division the towns of New Gloucester,
Gray, North Yarmouth, Cumberland, Wind
ham, Casco and ACKNOWLEDGEMENT N. GROSS,
Of New Gloucester, Assistant,
nth division, the towns OF Freeport, Bruins
wick, Harpswell, Pownal and Iarmouth-BEz-
EKIAn b. MEANS Of Freeport, Assistant.
The act under which these assistants are APP
pointed took effect ON the LIST day OF September
instant.
Citizens residing in the large business centres
Of this district have doubtless read il, and can
hence form their own conclusions in relation
10 ITS provisions; but as there are many In the
agricultural sections who may have been una
bic "a obtain a copy for examination, wish to
call their attention to some Of its principles.
Soon after the rebellion broke out, Congress
found il necessary 10 assess small direct tax
on the several States, TO maintain the credit OF
the country. The States being authorized to
assume the payment Of the SUN demanded OF
them, had the power to assess il upon all the
property within their limits.
Farms and other real estate being, from their
nature, more exposed than other objects OF tax
alton. would suffer severely from the constant
draft for money, created in sustaining the Gov
eminent during the war. and they could not long
endure the burden q direct tax would impose
upon them.
Names proportion Of that tax has been IL
auidated and paid. In order to provide in part
for the future expenses of the war, Congress
wisely determined to raise money from the peo-
pie without State intervention, and without tax.
ing the producing classes. To effect this object
and TO make the tax equal in every State, they
have passed what has been termed an Excise
Act. Passing BY the farmer, the mechanic, the
fisherman, the lun,berman, and many other
pursuits so essential to our prosperity as peo-
pie, this act levies its hight contributions upon
the wealth, the luxuries, the pleasures, and bu-
siness Of the country. IL confines Its operations
chiefly TO the cities, towns and villages, and
gathers its revenues from the channels in which
floats the money Of the country.
IL does not tax real estate Of any description,
nor, with very few exceptions, personal proper
~, The excess over 40 ounces OF silver spoons
or plate, and riding carriages OF all descrip-
tons, valued with the harness ut SO and up
wards, must be assessed. With the exception
of these two items, there Is not prooaoiy
=. farmer or q mechanic in this district within
the act. These are taxed nj q sum so lnconsid-
cradle that II ia to be hoped every citizen who
desires the perpetuity Of his Government will,
In this terrible crisis of its affairs, assume cheer
fully his proportion OF its necessary burdens,
and IL he Is fortunately the owner OF an article
liable To be assessed. put u value upon II which
shall bring il within the act. IL may be the
only opportunity he will ever have to contrib
ute dollar for the preservation OF his Govern
ment.
The professional man-the retail trader whose
sales exceed one thousand dollars per year
the manufacturer OF any article the sales OF
which exceed six hundred dollars per year-the
hotel keeper-the man whose yearly income eh-
cee,ls six hundred dollars, aud several other
employments are a. be assessed lis presumed
al such ere conyersant with the provisions oil
this act.
I would call their attention TO sections from
six 10 eleven, inclusive, and section htty-eight.
Those sectious impose the duty upon every
person liable to lie assessed for tax or license,
10 call Immediately upon the assistant assessor
and make up and sign their several assessments.
IN they neglect so 10 do. he is required TO in
crease their tax fly per cent, and no discre-
tionary authority Is vested in the assistant or
the assessor to make any abatement OF this
amount. See section IL,
IL will be perceived by careful examination
of these sections, that Congress, relying upon
the patriotism OF the business men OF the coun-
try, proceeded upon the hypothesis that every
one liable TO be taxed would substantially as
SEES himself, and sign the bills fixing the amount
he was 10 pay. II the act, therefore, Is COM
plied with the assistant assessor Is but record
inr officer, who receives and properly enters
the lists delivered him by the citizen, and his
duty in relation TO fixing valuation upon OBJ
jects liable to taxation, Is rather advisory than
absolute. In order, however, to prevent the
selfish, the indifferent, or the traitorous, IRON
escaping their proper proportions OF the pub
lie 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 lists are prop
erly prepared, and seasonably delivered TO the
collector Of this district, respectfully request
all good citizens within II To call Immediately
upon the assistant assessor OF the assessment
district where they reside, and deliver him lists
as required IN the sixth section Of the act. He
will give all persons the necessary information
TO enable them TO comply with its provisions,
aud furnish blanks therefor.
NATH'L q. MARSHALL.