Fayetteville observer. [volume] (Fayetteville, Tenn.) 1850-1966, 1863-05-21
Bill B for the Assessment and ColIee
s1iqsvs z tiSn Of Taxes. : s

IHnfafyA nv AArSSeauSs ""N Svhe
s1igsva tion Of Taxes.
lga A bill under theabove title passe
both Houses Of Congress. 1t is d,
signed to- give effect to. the tax Ia,
by providing thenecessafy machiner
ID for is execution The bill is yer
4 long-35l pages. 80 Aasy nopsia wi
4 be more acceptable to- our reader
"a than the whole bill, and is all tba
81 we have room for: To1 fasaR b s.
y Sec. II Creates an Office in th
Treasury Department TO be- calle,
I the office Of the Commissioner @
Taxes: the salary Of the Commits
sioner, $4,000, He prepares, unde
direction Of the Secretary, the III
|ssructions, regolat' 'o1s, directions
forms, blanks, &c., distributes them
aud superiutends the execution of the
lax law generally. G E,sseU 81
t. SEC. 2 Declares each State a Tax
| Division ; to each is appointed a State
Collector, who must bea resi- Ient free
holder of the State his, salary to be
one tenth Of one per cert. on amount
OF tax collected in the State, proyi-
!ded it be not less than $1,000 nor
more than $4,000; State Collector
to give bond with sufficient sureties,
land superinteEd the tax collection in
bis diyision.ge II bae .viis ai51 Of 81
i ] Sec. 3-Each State collector TO di-
vide his State into convenient collec-
tion districts, following, as near as
may be, the counties or tax districts; /;
Government State collector to ap-
point for each collections district a
district collector Who, shall be.a resi-
dent freeholder, and shall assess, levy,
and collect the taxes of his. district.
Sec. 4-Requires 3 collectors to
give bond and security, H
i Sec. 5,-Authorizes district col
lector to sub,divide his district and
appoiat as many assistants as be may
desire, they being responsible to him,
and he 10 the Government. The
State collector shall also appoint for
each collection district one or more
assessors, residents therein, who shall
takeran oath, without favor or partial
ity to execute their office. s aA8 II
v Sec. 6-Requires all persons or
associations liable to tax, to makere-
turn under oath or affirmation, and
at the times and according to the
forms whiehmay be prescribed. Of all /
property, income, &c, on which lax
is ordered to be levied. 3l;eG II
Sec 7--Eojoinsi a diligent dis.
charge Of duty, on the part of the col
lectors and assessors. i
Sc. 8-Requi;es the assessor to !
make taxable list,h when property
holder fails to make return. est
~ Sec. o. Imposes a penalty Of $500
and costs on any person making a
fraudulent return, and requires the
assessors to make a new valuation.
oi:See. 10 aWheB property-bolders
refuse or neglect to return property I
lists, the assessor TO enter upon the
property. and value for himself, and
to add 25 per cent. to tie valuation
as penalty. 2 shf q s g ~ /
~ Sec. ll-Req,iires assessor to VAL
ne property where owner is a non
resident, and of which no lists are re-
turned .nsJ .oe.ia9its y ssA*
Sec. 12-AlloHs nonresident prop
erty holders 10 make returns Of prop
erty to the assessor Of the district
where they reside, tobe forwarded by
said assessor to the sssesso: in whose
district the property lies, for bis ap-
proval and return. jss1s . ss9as' T
% Sec.Il3 -Prescfibesi Che manner I
10 which the assessor shall make OPP
bis property lists, aud return them to
the district collector. . Imposes $500
fine for tardiness. aiI ssa4ee9of99
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