The Union and journal. [volume] (Biddeford, Me.) 1858-1882, 1862-09-19
miscellaneous.
.7ssessOrs, Notice.

/
~ appointed Assessor OF Taxes for the First
Congressional District Of the State OF Maine,
under the Act Of Congress, approved July /,
A. ID. 1852, entitled "An Act 10 provide luter-
nal revenue To support the Government and to
pay the interest ON the public debt"
In eompliance with the provisions OF said Act
and instructions Of the Com missioner OF IN
tsrnaI Rsrsaus, | have divided said District in
To eleven divisions, and appoint IN Assistant
Assessor in each, rs follows;
The Isi division comprises the towns OF York.
Wells, Kennebunk, Kennebunkport, and the
city OF Biddeiorl-JosEPn BEAGDOS, Jr., OF
York, Assistant.
\ 2l division, the towns of Kittery, Eliot, So.
Berwick, Berwick and North Berwick -IuEo-
poRE A. ROLLINS, OF South Berwick, Assistant.
\ 81 division, the towns of Lebanon, Sanford,
Alfred, Acton, Shaplcigh and Newheld-JouS
$. PARISH of Lebanon, Assistant.
i 4th division, the towns of Saco, Dayton, Ly-
man and Neutrality-suspicious. GAINS OF Saeo,
Assistant.
9Th division, the towns of Buxton, Hollis,
Limington, Limerick, Cornish and Parsons
| feld-CuARLss l. WELD Of Buxton, Assistant.
9th division, Wards |, 2, 3 and OF the city
Of Portland-SANuEL SMALL OF Ward 4, IN said
/ city, Assistant.
7th division, Wards 8, aud 7of said city OF
acknowledgements f. GERRIsn Of Ward D, in
said city, Assistant.
sth division, the towns of WestLrook, Fall
mouth, Gorham, Scarborough and Cape EliIa-
| beth-D.yID TORREY of WestbrOok, Assistant.
| 9th division, the towns of Bridgton, Sebago,
Baldwin. Standish, Naples. Harrison and Otis
| held-Lnr G. NELSON Of BridgtOn, Assistant.
10th division the towns of New Gloucester,
Gray, North Yarmouth, Cumberland, Wind
ham, CascO and Raymond--SEwALL y. GROSS,
/ of New Gloucester, Assistant,
! nth division the towns of FTeeport, Bruins
wick, Harpswell, Powual and YarmOuth-lIEz-
EKiAu ID. 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 It's provisions; but rs there are many in the
agricultural sections who may have been una
/ bic Ia obtain a copy for examination, wish To
/ call their attention 10 some OF its principles.
Soon after tho rebellion broke out, Congress
/ found Il necessary 10 assess n small direct tax
ON the several States, 20 maintain the credit OF
tue country. The States being authorized 10
assume the payment OF the sum demanded OF
them, had the power 90 assess IL upon all the
property within heir limits.
Farms and other real estate being. from their
nature, more exposed than other objects OF tax
alton, would suffer severely from the constant
Z ~
ernment during the wal. and they could not Ions
endure the burden direct tax would impose
upon them. :.
Names proportion Of that tax has been Ii
ouidate,l anil Raid. Ia order o. 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 10 make the TAX equal in every State, they
a l.. IL Evals
/ Act. Passing 10y the farmer, the mechanic, the
| fisherman, the luubermau, and many other
pursuits so essential 10 our prosperity rs peo-
/ ple, this act leyes is hight contributions upon
| the wealth, the uxuries, the pleasures, and bu-
siness of the country. Ii confines it, operations
chiefly 10 the cities, towns and villages, and
gathers It's 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, aud riding carriages OF all descrip-
tons, valued with the harness at S79 aud up
wards, must be assessed. With the exception
of these two items, there is not probably
a.f,rmer or a mechanic in this district within
the act. These are taxed nj a sum so inconsld-
cradle that IL is TO be hopel every citizen who
desires the perpetuity OF his Government wiz
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 10 be assessed, put n value upon II which
/ shall bring Il within the act. IL may be the
only opportunity he will ever have to contrib
ute a dollar for the preservation Of his Govern
ment.
The professional man the retail trader whose
sales excel 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 ex-
eeeds six hundred dollars, and several other
employments are To be assessed Its presumed
all such are eonyersant with the provisions OF
this act.
would call their attention to sections from
six To eleven, inclusive, and section hty-eight.
Those sections impose the duty upon every
person liable To e assessed for tax or license,
10 cal Immediately upon the assistant assessor
and make up aud sign their several assessments.
| III they neglect so 10 do, he Is required to in
crease their tax fifty per cent, and no discre-
tionary authority is vested in the assistant or
| the assessor TO make any abatement VI this
amount See section IL.
| II will be perceived By careful examination
of these sections, that Congress, relying upon
the patriotism OF the business men OF tbs cOun-
try, proceeded upon the hypothesis that every
one liable To he taxed would substantially as-
sees himself, and sign the bills fixing the amount
/ he was 10 pay. II the act, therefore, Is CONT
piled WITH the assistant assessor is but record-
Inc officer. who receives and properly enters
| the lists delivered him by the citizen, and ms
duty in relation 10 fixing a valuation upon OBJ
jects liable to taxation, is rather advisory than
absolute. In order, however, 10 prevent The
selfish, the indifferent, or the traitorous, from
escaping their proper proportions OF the pu0-
lie burien, Congress has fixed the penalties Tor
their neglect. prescribed in section IL.
Having bcen intrus,ed by the President with
the duty ~ seeing that these tax Isis are PROP
erly prepared, aal seasOnab)y delivered TO the
collector of this district, respectfully request
all good citizens within II 10 call Immediately
upun the assistant assessor OF the assessment
district where they reside, AMI deliver him lists
as required In the sixth section OF the act. lie
will give all persons the necessary information
10 enable them 90 comply with its provisions,
and furnish blanks therefor.
NATH'L G. MARSHALL.
Assessors Office, City Buillings.l
Portland, Sept. 1, leb2. SWoo