The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1862-08-06

iness. And In ali other cases the said assessor shall
furnish 70 the collectors Of the several collection dis
trictsi respectively, within ten days amer the time Of
hearing eppeals and from time 70 time thereafter AZ
rsqured,a certified copy Of such bi or lists for their
proper collection districts and IN default Of per.
foFmance Of the duties erjoined upon assessors BY
this section thoy shall seYerally and individually
forfeit aud pay the sum Of Eve hundred dollars 10
the use Of the United States and moreover, shall
iorieit their compensation assessors Provided,
That u shall be IA the power Of the Commissioner Of
Internal Revenue 10 eNOncrate any afore
said from such forteitures, in whole In part
sfc. ~. dad bel hrt.sr enacted, That there shall
be allowed aud paid to the several and as.
sstant assessors for their services under this act
10 each assessor three dollars per day for every day
employed IN making the necessary ARA nreonfs and
giving the necessary distractions to the assistant
SCISSORS for the valuation ana Eve dollars per R for
every day employed IN hearing appeals revising val
uatlons, and making out LETS agreeaby 70 the pro.
visions u this act and one dollar FOR every hundred
taxable persons contained in the tax list as do v.
cred by him TO said collectors md forwarded to the
Commissioner OF Internal Revenue 10 each assist
ant assessor three dollars for every day actually m.
ployed 10 collecting lists and king Valuations the
number of days necessary for that PURPOSE to be GER
tlhed BY the assessor aud approved BY the Ovmmi--
sioper Of Internal Revenue ana one dollar for ev
cry hundred taxable porous contained IN tho tax
at. cpuEppted and delivered by him TO the asses.
sor And the said assessors and assistant assessors
respectively shall also be allowed their necessary and
reasonable charges for stationery and blank books
used In the execution " eiF duties and the common
Hation herein specified shah be In full for ali expenses
not othsrwise particularly authorized T[ori3ea Inc
Secretary Of the Treasury shall be- and lac Is hereby
authorlzed 10 NIX such additional rates Of compensa
ton to be made 70 assessors and asHisnt asses sors in
the States OF California and Oregon aud tho Terri
tories may appear 10 him N be Just and EQUITABLE
in consequence Of the greater cost Of living and tr,v
cling in those States and Territories ANA rs may IN
his Judgment be necessary secure Tie serlices of
oompetsnt and efhcient men, provided Tho rates Of
CONFORMATION thus allowed shall not exceed tbe rates
paid 70 similar officers in such states and Territories
respectively. In cases whtre a collection district
embraces more than single Congressional district
the Secretary Of the Treasury may allow the ASSESSOR
such COMPENSATION as he may deem necessary
Sac. Is. And BE- hy,hsr enacted That each col lee
tor, on receiving st, as Aforesaid, and fr1n time
10 time as such lists may be received from the Rid
nssessors, reg cetrey, shall subscribe three
one Of which shall he given on. full and CORRECT
ospy Of such list which n shan be delivered y MIN
20, aud shalt remain with, the assessor Of his coec
ton district, aud shall be open TO the Inspection Of
any refs0n who may apply to inepect the samsj and
the other two receipts shall 10 given on ageteents
statements OF the lists aforesaid, exhibiting the gross
amount Of taxes 10 be coeO ed in his collection dis
iTct one Of whioheggegata statements and receipts
shall be uapsmittod 10 the Comm Of Interha
Revenue, and the othor 10 the First Cemptrollet Of
the Treasury; and all lists received from time to
time, as aforesaid, shall bein Ike form and manner
| transmitted es aforesaid. -.. IN &
SIC, 10, And e further eqacfei That each Of sail
collectors sball within ten days aler receiving his
annual collection list from the assessors, resIec-
lively aforesaid, give notice, by ADVERTISEMENT
one newspaper printed in such county, ~ any sdch
there he, and by notifications 20 he posted up ia at
1
ton district, that the said duties have become due
I and payable, and state tho time anil place within
said county at which he will a,tepd to receive the
same, which time shall not be less than ten days az
ter such notification and all persons who shall mes
oet 10 pay tue duties and taxes 80 aforesaid
Sod upon them to tho collector within the time ser
fed, shall be usble 10 pay per Centum additional
upon the amount thereof tho fact Of which liability
shall be stated in tho advertisement and notifications
aforesaid. And with regard 10 all persons who shalt
neglect 70 pay aforesaid, IL shall be the duty Of die
collector In person or by deputy within twenty days
aItef SUCH neglect To make demand Fersonlly,'nr
at the dwellings or usual places Of business ofsuh
persons, II any they have, for pay mcnt or said untles
or taxes with the ten per osntum additional aiore
said And with respect 10 all suck duties Nesias
are not included in the annual lists afD esnid and
all taxes and duties the collection Of which is not
otherwise provided for in this act, 1t shall be the
duty Of each collector, in person by deputy, de-
mand payment thereof, in manner aforesaid within
Ten days from aud after receiving the list thereof
from the assessor; and If the annual and other du-
ties shall shall not be paid within ten days from and
after such demand therefor, IL shall be lawful for
such collector his deputies 20 proceed TO collect
= the said duties taxes, with ten per Centum id
dional thereto, aforesaid, by distrsint and sale
Of the goods, chnttols, objects Of the persons deli
quent as aforesaid. And IN case ofsueh dsIaint It
shall he the duty Of me officer charged with the col
lection TO make, cause 20 BE- made, an account of
the goods or chattels which may be dstrained, a
copy OF which, signed by the officer making such dis
tralnt shall DO len with the owner or possessor Of
such goods, chatels elects OF at his OF her dwell
ling with some person Of suitable age and discre-
tiOn with note OF the sum demanded, and the time
and place Of sale and the said officer shall forthwith
cause notification to be published IN some news
paper within the county wherein said distraint is
made II there Is newspaper published In said
county or to be publicly posted mp at the post office,
IL there he one within five miles nearest 10 the resi-
dence Of the person whose property shall be dstrain
ed, and IN not less than two other public places,
which notice shall specify the articles distrained,
and the time and place for the sale thereof which
I time shall not be less than ten nor more than
twenty days from the date Of such notification, I'd
the place proposed for sale not moro than 1--we miles
distant frOm the place Of making such distraitt ;;
at Ia. or fnf FIR ha
ment Of duties taxes aforesaid the goods, chat
tells, ELECTS distralned shall and may Do Festor
90 70 lne owner or PoAssssor II, ploI 20 wy salf,
payment Of the amount due or tender thereof stall
be made TO the proper officer charged with TIE col
lection Of the full amount demanded, together with
such fee for leyying, and such sum for the necessary
and reasonable expense Of removing, advertising,
and keeping the goods, chattes, or effects so dis
trained as may be prescribed BY tie Commissioner
Of Internal Revenue but In case OF nonpayment Or
tender ~ aforesaid tho said officers shall proceed
10 sell the said goods, chatels OF elects at public
auction, and shall aud may retain rom the Proceed'
Of such sale tue amount demandable ior the use q
the United StateS, with the necessary and reasonable
expenses Of distraiut and sale, and commission o.
i've per ceutum thereon for his own use, rendering
the oyerplus, " any there be, to the person whose
goods, chattis, eAectsahalfhave been distrained
Irovded, That there shall be exempt from dstrAint
the tools OF Implements Of trade profession,
COW, efms, and provisions, and household furniture
: kap. for use, aud apparel necessary f0r family.
where to pIoper@ liable 70 distrhint Or duties on
taxes under this act may not be dysibe as 10 en-
able the collector by sale ofpart thcrsofto raise tn,
whole amount of the tax With an costs charges am
commissions, Che whole Of such properly shall b,
sold, and the Surplus the proceeds Of the sale afe
satisfying the duty or tax, costs, and charges, shal
their legal representatives, ~ he she they can
not be found, refuse TO receive the same, thet
such surplus shall De deposited ga the treasury Of Tia
United States 10 De thOre held for the Of the oN
or or HE, hor or their legal representatives. unit
, he, She or they shall make application therefor 4
the Secretary Of the Treasury, who, upon such april
j. cation shall, by warrant the treasury cause TN
2 same TO be paid 10 The applicant. And II the prop
T. erty RdveTised for sale asaforeaad cRpot be sol,
forthe amount Of the duty tax due thdreon viii
7 the costs AID charges, the collector shall purchas
h the same In behalf the United States ior an amour
not exceeding the said tax or duty, with the cost
u and charges thereon. Aud all properly 40 purchased
may be sold by said collector under such regulation
% may be prescribed ny the Commissioner OF Inter
u nal Revenue, And the collector shah render n dis
tiuct account of all charges Incurred In the sale
" such property, and shall Jay into the treasury %
20 surplus, II any their be afgr degayng the charges
y $50. p. AHi % 2 6Wther enacted, That In any COS
where goods, chattes, effects sulcient to stusi
lhg duties imposed ~ this aci upon any l"rsn lAoi
70 pay The same shall not be found 10y inc 'oe' tor
~ deputy collector whose ouy Il NAY DE % coect On
" same, he a hereby authorized 90 collect the same
v seizure and sale Of ral estate and ho officer maxim
~ such seizure andc shall give notice 60 the pcrso
" whose estate Is PROPOSED % Dc solo, by giving hii
IN band, or having az bis last and usual pace
y, abode, " DO hls any such within the collection a
H. trirt where said estate b. situated, notice. 10 VII
III lng stating what particular estate o. proposed o.
III sold describing the same with reasonable certainty
M aud the time when and place where said Office
W. proposes 60 sail She same which time VI All ~
he lies than ton nor more than twenty days trom tl
~ time ct giving said uoicei and the said ohicer sha
ed aso cause nouh'auon 70 NC same eleel 20 us u
"A lishrd Ia some nUwfIaper within the county Whe
~ such seizure Is male, if any such thuro De, an
shal also cause like notice 10 be posted mp If q
d poet oce nearest 30 ths place " residence Of lhe r
~ sou whose estate shall be sO s.iZed, and ln Nv
p. othor public places Nith the county and tho plH
Ae or .nu s"ie sh.l not ne none lntn me miles alsa