Semi-weekly standard. [volume] (Raleigh, N.C.) 1853-18??, 1863-05-22

Of taxes thereon and shall be Unidentified against all anu
every person for all payments on account OF the
herein specified aud shall be responsible for all a1es quo
from the estates income money or property In their pos
session or under their control.
churches schools and colleges shall be exempt from taxa
ton under the provisions Of this Act.
SEC. II. That the Secretary OF the Treasury De- ana
sssary 10 The operation Q this Act and not inconsnt
SEC ia This Act shall be force for two years after.
the expiraon Of the present year. the taxes herein I'M
posed for the present year shall be levied an corrected
scrbed and for the said time of years. unless this Act
shall be sooner repealed Pr06ded, The tax on naval
stores -four WOOL cotton tobacco and other agricultural
is63 imposed in the section this Act shall be levied
and collected only for the present year.
Bill for the Assessment and Collection of Taxes.
bill under the above title has passed both Houses of
Congress Il designed give effect to the above Tax
law providing the necessary machinery for It's e1ecu
ton The bill is very ong-thrty five pages Below we
SEC !. Creates an Office in the Treasury Department to
be called the Office of the Commissioner of Taxes; the
rection of the Secret ay the Instructions regulations d.
rectious FORMS blanks etc. distributes Them and super
SEC g. Declares each State Tax Division to each is
appointed State collector who must be resident free
holder; his salary to be tenth Of per cent on
amOunS Of tax collected in the State provided be not less
than than % 0OO State collectors to give
bond with sufficient sureties and supenntsnd the tax col
Sec B. Each State collector to divide his State into
Venient collection districts following, near as may be-
the counties 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. Requires collectors to give bond and security
SEc. o. Authorizes district Collector to subdVlde his
district and appoint many assistants he may DESIRE
they being responsible TO him. and he to the government
The State collector shall also appoint for each collection
district assessors residents therein who shall
take an oath without favor Or to execute their
SEC. Requires all persons associations liable
to make return under oath affirmation and the times
and according to the forms which may be prescribed of
all property income de- on so tax is ordered to be
SEC z Enoins dgen discharge of duty the part of
the collectors and assessors
SEC s. Requires the collectors to make taxable lists
when properly holder fails TO make return.
SEc y. Imposes penalty of five hundred dollars and
cost, any person making fraudulent return, aud
quires the assessor to make u new valuation.
SEC TO- When property holders refuse neglect
turn prop9rty lists the enter the property
and value for himself and to add twenty per cent
the valuation g. penalty.
SEC II. Requires to value property where
the owner is resident and of which lists
turned.
SIC H. Allows nonresident property holders to make
returns of property TO the u the districts where
they reside to be forwarded BY said the
in whose district the property lies for his approval and
return.
Sec lS Prescribes the manner in which the assessor
shall make up his property lists and them to the
district collector. Imposes two hundred dollars fine
hardness.
SEC a. REQUIRES district collectors to give notice
through the press otherwise of the and place
be inspected and appeals received and de-
termned by the collector.
SEC Is Requires district collectors to forward property
lists to the Stale collectors.
SEC To- Requires district collectors to give public office
when the due and the times places of pay
ment Persons neglectng TO pay liable be charged
addition of 10 cent Authorizes collectors to disrain
the property of denquents.
SIC. II. Regulates sales under disaint certain
SEc ls Declares assessed taxes preferred lien prop
erty.
SEC 10 Provides for selling real estate for taxes if there
Sxcs and 81 Prescribe the times for collecting for
wardng taxes BY the district collectors also their
liability.
SECS % and 9s Provide penalties for unahfu dein-
! queut or corrupt collectors.
SEC "a Requires assessments TO be estmatedn COnfed
crate Treasury
SE 25 Authorizes collectors or assessors to enter any
hod except dwellings in the daytime, in discharge Of
SECS 20 and e. Provide for the of sickness
| death Of q collector
SEC. 2S. Authorizes collectors to prosecute where
cessary TO Authorizes taxpayers owning
property in two districts to pay the whole the
collector oil the district IN which he resides TO the State
| collector.
SIC 49, Authorizes the collectors and assessors to ad
| minister oahs
SECS $685.. Various matters of detail.
SEC &c. Compensation of district collectors per cent
the first twenty thousand dollars paid ger and and
half per cent on all beyond, with thousand dollars
salary the maximum, Compensation OF the assessors
IS day for each day Employed and S. every hundre
taxable PERSONS with one thousand dollars as the maximum
| compensation
SIC 81 Tax lien to follow property everywhere:
SEC 3s Authorizes dspersory clerk for COMMISSIONS I
of Taxes salary $75O. He examines and settles accounts
| for salaries, commissions, DC.
SEC 81 No person capable OF appointment. under this
Act if under ~ years un'ess declared unfit for military
duty, discharged thererom for disability received
| service.
SEC 40 Secretary of Treasury may receive taxes in ad
! vance, and allow per cent interest.
SECS 4-5, President may appoint officers during recess
of Senate credits which the holder endorses his willing
Confederate notes in payment be valued
| at higher rate.