Charles City intelligencer., 1864-10-27

ton or assessment, or shall demand
or receive any compensation, fee, or
reward other than those provided for
herein for the performance Of any du-
ty, or shall be guilty of extortion or
wilful oppression in Office, shall, upon
conviction thereof, in any circuit or
district court of the United States hav-
ing jurisdiction thereof, be snhjectto
fine of not exceeding one thousand
dollars, or to imprisonment for not ex-
ceeding one year, or both, at the dis
cretion of the court, and shall be dis
missed from office. and shall be forev-
er disqualified from holding any Office
under the government of the United
States. And one half of the fine so
imposed shall be for the use of the
United States, and the other half for
the use of the informer, who shall be
asccrtaincd by the judgment OF the
court and the said court shall also
render Judgment against the said as
SCISSOR oryassistant assessor for the
amount Of damages sustained in favor
of the party injured, to be collected
by execution.
Sec. %. And be it further enacted,
That there shall be allowed and paid
tosthe several assessors a salary OF
fifteen hundred dollars per, annnm,
payable quarterly. And in addition
thereto. where the receipts of the col
lection district shall exceed the sum
of four hundred thousand dollars annu-
ally, one-half of one per centum upon
the excess Of receipts over one hun
arcd Thousand dollars. Where the
receipts of collection district shall
exceed four hundred thousand dollars
and shall not exceed six hundred thou.
sand, one-fifth of one per centum up
on the excess Of receipts over four
hundred thousand dollars. Where the
receipts shall exceed six hundred
thousand dollars, one-tenth OF one per
centum upon such excess /; but the
salary of no assessor shall, IN any
case, exceed the sum of four thousand
dollars. And the several assessors
shall be allowed and paid the sums
ACTUALLY and necessarily expended,
with the approval Of tue Commission
er of Internal Revenue but no ac.
count for snch rent shall be allowed
or paved until it shall have been veri-
fed in such manner as the Commits
soner shall require. and shall have
been audited and approved 10y the
proper officer of the Treasury Depart
ment, for Office rent, not exceeding the
rate of five hundred dollars per annum.
And the several assessors shall be
paid after the account thereof shall
have been rendered to and approved
by the proper officers of the treasury,
their necessary and reasonable charg-
es for clerk hire but no such account
shall be approved unless it shall state
tho name or names of the clerk or
clerks employed, and the precise Pc
riods of time for which they were re-
spcctively employed, and the rate
of compensation agreed upon, and
shall be accompanied by an affidavit
of the assessor stating that such SER
vice was actually required by the ne.
cessitics of his Office, aud was actual.
ly rendered and also by the affidavit
of each clerk, stating that he has rem
dered the service charged in such ac-
count on his behalf, the compensation
|agreed upon, aud that he has not paid
deposited, or assigned, or contracted
to pay, deposit, or assign any part of
such compensation to the use Of any
other person. or in any way, directly
or indirectly, paid or given, or con-
tracted TO pay or give any reward o'
compensation for his Office or employ
ment, or the enoluments thereof. And
the chief clerk of any such assessor
is hereby authorized to administer, in
the absence of the assessor, such oatls
sor affirmations as are required by this
act. And there shall be allowed and
paid to each assistant assessor fonr
dollars for every day actually en-
ployed in collecting lists and making
valuations, the number of days ncces
sary for that purpose to be certified
by the assessor and three dollars
for every hundred persons assessed
contained in the tax list, as complet
ed and delivered 10y him to the asses
sor and twenty-five cents for eacl
, permit granted to any tobacco, snuff
, or cigar manufactures and the salt
: assessors and assistant assessors, re
spectivcly, shall be paid after the ac
count thereof shall have been rendered
to and approved hy hepropcr officers
r of the treasury. their necessary anc
reasonable charges for stationery ant
, blank books used in the discharge o
( their duties, and for postage actual.
: paid on letters and documents receiv
D ed or sent, and relating excluslvel,
: to official business Pr0rided, That M
r such account shall be approved unless
!. it shall state the date and the particu
4 lar item of every such expenditure
: and shall be verified by the oath D
, affirmation OF such assessor or assist
Q ant assessor; and the compensation
, herein specified shall be in full for al
! expenses not otherwise PARTICULAR.
). authorized. Prorided further, Tha
5 the Secretary of the Treasury shall be
/. and he is hereby, authorized to Fl
such additional rates of compensation
: to he made to assessors and assist
+ ant assessors in cases where a collee
+ ton district embraces more than
f single congressional district, and t
: assessors and assistant assessors
: revennc agents and inspectors, il
, Louisiana, North Carolina, Mississir
: pi, Tennessee, Missouri, California
, aud Oregon, and the Territories, a
: may appear to him to be just an
!, equitable, in consequence Of tue great
er cost of living and travelling i
, those States and Territories, and a
may, in his judgment, be necessary 7
/. secure the services of competent off
GERS but the rates of compensation
: thus allowed shall not exceed tn
: rates paid to similar officers in sue
4 States and Territories respectively.
x Sec. 23. And be it further enacted
I That if any assessor shall demand ol
: or receive directly or indirectly from
! any assistant assessor, as a condition