The western Democrat. [volume] (Charlotte, N.C.) 1852-1870, 1863-05-12
4 BILL FOR ASSESSMENT AND
COLLECTION OF TAXES.

Houses of Congress. 1t Is designed to give effect
TO the tax law BY providing the necessary machinery
for its execution. The bill is very long=thirty-
Eve pages. A synopsis will be more acceptable to
our readers than the whole BILL and is all that we
have room fors
Sec. l.-Creates an Office in the Treasury
Department 20 be called the Office of the Commits
sioner of Taxes; the salary of the Commissioner
$4,000. He prepares under direction Of the
Secretary the Instructions regulations, directions,
FORMS blanks, &C., distributes them, and superin-
tends the execution of the tax law generally.
Sec. 2.-Declares each State Tax Division;
to each is appointed State collector, who must be
resident freeholder of the State; his salary to be
one tenth of one per cent on amount of tax
collected in the State provided it be not less than
two thousand more than three thousand dollars;
State Collector to give bond with sufficient sureties,
and superintend the tax collections in his division.
Sec 3 Each State collector to divide his
State into convenient collection districts following
as near as may be, the counties or tax districts;
Government State collector to appoint for each
collection district district collector who shall be
resident freeholder, and shall assess, levy and
collect the taxes of his district.
Sec. 4.-Requires collectors to give bond and
security.
Sec. 5.-Authorizes district collector to sub
divide his district and appoint as many assistants
as he may desire, they being responsible to him,
aud he to the Government. The State collector
shall also appoint for each collection district one
or more assessors, residents therein, who shall take
an oath without favor partiaty to execute their
office.
Sec. 6.-Requires all persons or associations
liable to tax, to make return under oath or afirma-
ton, and at the times and according to the forms
which may be prescribed, of all property, income,
&C., on which tax is ordered to be levied.
Sec. 7.-Enjoins dilligent discharge of duty
on the part of collectors and assessors.
Sec S.-Requires the assessor to make taxable
list, when property holder fails to make return.
Sec. 9,-Imposes a penalty of FIVE hundred
dollars and costs on any person making fraudulent
return, and requires the assessors to make new
valuation.
Sec. lO.-When property holders refuse or
neglect to return property lists, the assessor TO
enter upon the property, and value for himself,
aud to add twenty-five per cent. to the valuation
as penalty.
Sec. ll-Requires assessor to value property
where owner is a nonresident, and Of which no
lists are returned.
Sec. 12-Allows nonresident property holders
to make returns of property to the assessor of the
district where they reside, to be forwarded by
said assessor to the in whose district the
property lies, for his approval and return.
CeC 1O-TTeScFlDeS Tue WutcH Tue
assessor shall make up his property lists, and
return them to the district collector. Imposes two
hundred dollars fine for Hardness.
Sec. l4.-Requires district collectors to give
notice through the press or otherwise, of the time
and place when assessments may be inspected, and
appeals received and determined by the collector.
Sec. 15.-Requires district collectors to forward
property lists to State collectors.
Sec. l6.-Requircs district collectors to give
public notice when the taxes are due, and the times
and places of payment. Persons negecting so to
pay, liable to be charged an addition of ten per
cent. Authorizes collectors to distrain the pro-
perty of delinquents.
Sec. 17.-Regulates sales under distraint in
certain cases.
Sec. 18.-Declares assessed taxes a preferred
lien on property.
Sec. 19-Provides for selling real estate for
taxes when there is not sufficient personally.
Sec. 20 and 21-Prescrbcs the times for
collecting, forwarding taxes by the district collec
tors; also their accountability
Sec. p and 23-Prcscribes penalties for un-
faithful, delinquent or corrupt collectors.
Sec. 24-Requires assessments to be estimated
in Confederate Treasury Notes.
Sec. 25-Authorizes collectors or assessors to
enter any house, except dwelling in the day time,
in the discharge of their duties.
Sec. 26 and 27-Provides for the cases of
sickness or death of collector.
Sec. 28-AutEorizes collectors to prosecute,
where necessary, to recover taxes. Authorizes
tax payers owning property in two more districts,
TO pay the whole to the collector of the district in
which he resides, or to the State collector.
Sec. 29-Authorizes collectors and assessors to
administer oaths.
Sec. 30 and 35-Various matters of detail.
Sec. 36-Compensation Of district collectors
i've per cent. on the first twenty thousand dollars
paid over, and two and a half per cent. oil
beyond; with two thousand dollars salary as the
maximum. Compensation of the assessors, five
dollars per day for each day employed, and five
dollars for every hundred taxable persons-with
one thousand dollars as the maximum compensa-
ton.
Sec. 37-Tax lien to follow property every
where.
Sec. 38-Authorizes a dsbursory clerk for
of taxes, salary 81, $50. He exam
ines and settles accounts for salaries commissions
&C., &c.
Sec 39-No person capable of appointment un-
der this act if under forty years, unless declared
unfit for military duty or discharged therefrom
for disability received in service.
Sec 40-Secretary of Treasury may receive
taxes in advance, and allow FIVE per cent. interest.
Sec. 41-43-President may appoint officers du-
ring recess of Senate; credits which the holder
endorses his willingness to receive Confederate
notes in payment not to be valued at higher rate
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