Delaware State journal and statesman., 1864-09-13
NO. 10.

the business hours OF each day. for tho hearng Of appeals
std Tss VIZ a, Sh " pn
missioner Of Internal Revenue 10 exonsfste anf
As eioresad from foraiiures In whole or in p as TO h
snail appear Just aud equitable.
Sec "a And be It further enacted, ThasuFsy ase eF
or assistant rsessor who shall enter upon and perform h
Quea Of hii office without having taken the o.th et
tnirmstion prescribed by this act, who shall wihuli
neglect 10 perform any Of the duties preshed ~ tAH
act At tne time and In the manner herein delt H
who shall Knowingly make any false fraudulent lat e
valuation or assessment shal demand reua7a any
for herein for the performance OF any duty. thn e
guilty Of exortion wiiful oppression In ofco sha
the Uulted States having Jurisdiction thereof be subject
to fine Of not exceeding thousand dollars Or to M
Prsonment for not exceeding year. both, at me
discretion Of the court aud shall he dismissed from ouce
and shall be forever disqualified from holding ply oiea
under the Government Of the United States And onsi
half of the fne imposed shall be for the use Of ths
United States aud the other halt for the Of the nior
mer who shall be Ascertained hy the judgment Of ths
COURT and fhe said eourt shall alf9 en4sr lnsns y.
against the said asseasortor assistant Rfes9of we
amount Of damages sustained ia favor Of the party In
iuTed, TO be collected by execution.
Sec ~ And b Il ffFer enacted That there shall b,
alloWea and psa 70 me sevetA assessors aa,ai W IL
teen hundred dollars per annuHn payabe qhf'sry' Ana
in addition theet1 whore the reeepts OF tho oo7clo
district shall exceed the sum Of ono huadred thoustn9
dollars and shall not exceed the sam Of four hau1Iga
thousand dollars annually half Of ODE per eea'um
up1a the Of receipts over hundred tnount
dollars Where the receipts of collection district shil
exceed four hundred thousand dollars and shall noeN
exceed ak hundred thousand, Of Que yer eentun
upon the excess Of receipts over Gur nRdse tnouHhu
dollars Where the receipts shall excerl six hpAdiei
thousand liars onetenh Of OLE per eeutum upon such
excess but the salary Of no nssesor shan ia am ese
exceed the of four thOusand dollars And the several
shall be allowed and paid the sums actuay and
soner ofIntsrnal Reyenue but no account o srh rent
shall bs allowed paid until IL shall have been verified
10 such manner the Commits Oner sha requ re- aid
shall have been audited and approved by The prupsr
officers Of the Treasury Department for oiee fepb not
exceeding the rate Of i've hundred dollars par annum
the shall be paid after the account
thereof shall have been rendered to and appFQVi y ne
proper officers Of the Ieasury their necessary and
souabla hire Dut such account flh
be approved unless it shall state the nAme or NAMES o
the clerk or clerks mpoyad, aud the preee periods ~
time for which they respectively employed, and iha
rate Of compensation agreed upou and sna l9 accom-
panied by an Adavit OF the stating iat tno1
service was actually required by the necessities Of s
Office and uAiy rendered andAlso by he INaAt
az snch oler satiuR that he has Iendord the sq yes
CHARGED in such account his behalf the compensiudn
agreed upon and that ne has not paid depoed or aH
signed, contracted to pay deposit or assign apS pae
such compsnsaon to the of any other perfun or
in any way directly or Indirectly paid or siveoreon-
raced TO pay give any reward OF i9r ms
office or employment, the enolnments thereof An1
the chief clerk any is hereby Ruarsf
TO administer in the absence OF the assessor such ess
or aairmations are reqhred by this act And there
shAll be allowed paid 10 each assistant assessor Yur
dollars for every day actually employed IN coeetirs US.
that purpose to be certified by the assOssor and three
dollars of every hundred persons assessed eounined IN
essor and TWENTY-FIVE esns for each permit granted 10
any tobacco snuff cigar manufactured anu tue fNla
atsessors aud assistant asHessors ressgley shnl ne
pa after ihe account thereof shall have TO
and approved by the proper ohesIS q t9e her
baoks ued in the discharge of their duties, aud cr p0
age actually paid letters and dteumehls fepeRen 9r
sent and relating exclusively to official husinsssi Ff0g-
dd, That no such account seasl ps Applosea uss ~ ~
shall state the the date and the parenar item 0i every
such expenditure, aud slai De Ysllea " .s 2s,l 20
compensation herein specified shall be IN ini er a H
penses not otherwise particularly autaoIl-ed i, fYela.'
uer, That this Secretary o. the treasury sna, " AnS
he is hereby authorised to fix such additional faie If
compensation to be made 70 assessors aha as9sthe ar
SCISSORS in where collection district embraces more
than single Congressional district, anu % assef9 hhd
assistant assessors, revenue agents ana ingps,9ls M
Louisiana, North Carolina, Missssipp tennessee, DIS
souri, California and Oregon and tue Territories as may
appear to be just and equitable III eonselnree OF
tbe greater cost OF living and travelling IN ihusl iAta
and Terrliories and may, in his JuJgnen nesesss3
TO secure the services of cohgeient oheeFsi tM es
thus allowed shA net eHesed te ai5
paid to similar officers in such States and Territories res
peciivsly. q, nj, .. ii, ,, ~ 49,. .,
demand Of or receive directly or indirectly from Any
assistant ASSESSOR condition Of his appontmehs
continuance his said Office Of assistant assessor any PR
lion Of the herein allowed such assHnt
ASSESSOR any other consderation sHen asss pI 79
oending shall 10 summsrily dismissed IRON oihce nad
shall be BILE fine OF not less than Ave hundred DOS
lars upon conviction OF said olense ~ any 1sre q,
Sec "a Aid 6e Z isihei. enacted Thst tee aasiant
nssesso out their pay and charges
SLOWED by law monthly, specifying zach item anicp-
ding the data oteaeh day OF service anu anal iAhAls
The same verified by oath affirmation to the assessordt
th disfIet who shall thereupon exanine tho ssme and
If It appesr Just and in accordance with law, ho snail M
dorse IN Anpoval thereon but otherwise a returh tho
may be presented by the assistant assessor to Tue clee
tor Of the district ior payment who shall tareapon Ply
be allowed therefor uton presentation 70 he
Of Internal Revenue where any aceoup' s9
part the assistant assessor my appeal to the uenna
sloner Of Internal Revenue whose aeeis9n on w pe
any assessor hiss knowingly negligeniy gpRfofsdny
account, aforesaid allowing any ssslsant assssul
sum arler than due according to law IL shl ne
duty of the Commissioner of Internal heyenue. upon
proper proof thereof to deduct the tum 80 Aowea ion
Il In eurh J..
misioner as aforesaid may direct suit to be brought ia
any court iudsdleton agAiasi the assesf
or assistant assessor in deaHli fur the ecoyefy Of ho
amount knewingly or netsgeuuy alo9ed, an hefepbs
fore mentioned ProrIded That ia esr atng lhe hu,i'
nss less than day each ten hours ha DO deemed the
equivalent Of day. /. ..
be allowed to collectors In iull compensation for their
services that Of thef deputies salary Of htteen nun
dfed dollars Per annun 80 bo Paid quarterly aud In all
don thereto commission OF three per cenum upon tho
hrst hundred thousand dol ArH and commission OF ono
per centum upon ali sums above one hundred lhoasand
dollars and exceeding four hundred thousand dga
aud commission ofon hHf of one per eentun uh All
sums above four hundred thousand dollars such commits
sons 10 DO computed upon the amounts " nsm fespse
lively collected and paid over and accounted iof uhe 9
instructions of he Treasury Department. Andthere eA
be further paid after the account thereof hAs
deFed approved by the proper officers or thoIp
sury to each eOeett his necessary aud reasonable oaAr
ges for stAtiotery aud blank books used ia the erof-
nance his official duties, and for postage actually paid
on ettors aud documents receiver ahn @ sss He
Fvey relating TO oeiA buslnessi pul 70 ush aesoAAt
shall be approved unless II shall state the date aud he
particular items Of every such expenditure n small 20
verified by the oath or HlrnAtop o. the collector; Hf0-
pided That the salary and Of 30 coeaoeY
elusive OF stationery blank, books, aud postage hsl e
coed ten thousand dollars IN The asgrssht nor moe than
ave thonsand excuss Of tue expenses ior rent
stationery blank books and postage, ana y Of deputies
and clerks, which such collector il actually aud Ae.e
sAiy subjected the administration OF his oniea pro-
pided farther. That the Soc e'ary OF The Treasury br
authoz ID to make such further allowances, rom s 70
time al may Dc reasonable in in Which, toni tile
territorial extent of district, from the amount q
internal duties collected, or from other eFRuHsaeets
| just 70 make Eush ailoMAheehs
ment Of the ssors aud eoeeoTs of internal
revenue VII en- shall after tho thtleth o. qle,
eighteen huudr and sixty four and IN lne pymeut ~
mir eotnpentun for services after that daie fiscal
year Of tls Treasury shall be observed anh where ue
Compensation or any part o. W. shH pe n VYi=Hioss
ysar IN gonseaueace OF dppOrflonnent, lAppit-
knent be due than a4essur or collector IA the
s.no disrct such commission shall be apportomed De-
1yssn such ahesEorH OF itoleetcrs Eceurling tho
amounts lsced by them respccAYelyi but IN csse
shall greater anionnt OF tn. commissions % "uoweA 70
two assessors or collectors IN Ihs ame dalfSl
than may b5 authorized by law 10 be allowed 70 e
assessor collector. And the salary and commissions
ASSESSORS and collectors heretofore earned and accrued
shall be adjusted, allowed and paid In noriny TO the
provisions Of this section, and not otherwise
ses q. And be il further enacted 4ha each collector
on receiving time time. lists and returns ttom tJ
shall subscribe thies receipts one ~ wteh
shall be male upon full and correct COPY Of eaeh si -
urn and be delivered p Il% dis,ss IG ssi sn1 s m
WITH 'hs Inspection Of any person Who may spp{ y
open -sS; and tho olhsr two shaIl ue niade Sp9n
inspect the Nou d the lists or returns aofs5tai -
aggregate state saunt o. isxes 10 be collected IN hs
collection district on, ~ t66 sopmlssonee 8 La
receipts shall be transmit IL the efse comptroller Of
ternal Revenue, and the 9TH
the Treasury
EACr Be cosTSgsp-it -la
A. GAwTHR0P & Co,
nN rtTN ~ ~