, 1864-10-17
NO. B7.

/
dred dollars per annum, to be paid quar-
terly, and in addition thereto a commission
of three per centuui upoh the first hundred
thousand dollars, and commission Of one
per centum upon all sums above one hundred
thousand dollars and not exceeding four hun
dred thousand dollars, and commission Of
one-half Of neper centum on allsums above
four hundred thousand dollars, such COM
missions to be computed upon the amounts
by them respectively collected and paid
oyer and accounted for under the instrue-
tons of the Treasury Department. And
there shall be further paid, after the account
thereof has been rendered to and approved
by the proper officers Of the Treasury, 70
each collector his necessary and reasonable
charges for stationery and blank books used
in the performance Of his official duties,
and for postage actually paid on letters and
documents received and sent, and exclu;
sively relating to Official business; but no
such account shall be approved unless 1t
shall state the date and the particular items
Of every such expenditure, and shall bc
verified by the oath or affirmation Of the
collector: Proridcd, That the salary and
commissions of no collector, exclusive OF
stationery, blank books, and postage, shall
exceed ten thousand dollars in the aggre-
gate, nor more than Eve thousand dollars
exclusive Of the expenses for rent. station.
cry, blank books, and postage, and pay Of
deputies and clerks, to which such collector
is actually and necessarily subjected in the
administration Of his Office: Provided,
further, That the Secretary Of the Treasury
be authorized to make such further allow
anccs, from time to time, as may be reason
able in cases in which, from the territorial
extent Of the district, or from the amount
Of internal duties collected, or from other
circumstances, it may seem just to make
such allowances.
Sec. 26. And5e IL further enacted, That
in the adjustment Of the accounts OF asses.
sors and collectorsof internalrevenuewhich
shall accrue after the thirtieth Of June,
eighteen hundred and sixty-four, and in the
payment Of their compensation for services
after that date, the fiscal year Of the Trca-
sury shall be observed; and where such
compensation, or any part Of it, shall be by
commissions upon assessments or collections,
and shall during any year, in. consequence
of new opportionment, [appointment,] DC
due to more than one assessor or collector
in the same district, such commissions shall
be appOrtioncd between such assessors or
collectors according to the amounts collected
by them respectively; but in no case shall
a greater amount Of the commissions be al
lowed to two or more assessors or collectors
in the same district than is or may be au-
thorized by law to be allowed to one asses
sor or collector. And the salary and COM
missions Of assessors and collectors hereto
fore earned and accrued shall be adjusted,
allowed, and paid in conformity 70 the pro-
visions Of this section, and not otherwise.
Sec. %. dad be IL further enacted, That
each collector, on receiving from time to
time, lists and returns from the said asses.
sors, shall subscribe three receipts; one Of
which shall be made upon full and cor
rect copy Of each list or return, and be dc.
livercd BY him to, and shall remain with,
the assessor Of his collection district, and
shall be open to the inspection Of any per-
son who may apply to inspect the same;
and the other two shall be made upon ag-
grcgate statements Of the lists or returns
aforesaid, exhibiting the gross amount Of
taxes to be collected in his collection dis
trict, one Of which aggregate statements
and receipts shall be transmitted to the
Commissioner Of Internal Revenue, and the
other to the First Comptroller Of the Trea-
sury.
Sec. %. And Be Il further enacted, That
each Of said collectors shall, within twenty
days after receiving his annual collection
list from the assessors, give notice, by ad-
vertisement published in each county in his
collection district, in one newspaper printed
in such county, if any such there be, and
by notifications to be posted up in at least
four public places in each county in his col
lection district, that the said duties have
become due and payable. aud state the time
and place within said county at which no
or his deputy will attend to receive the
same, which time shall not be less than than
ten days after such notification; and all per.
sons who shall neglect to pay the duties and
taxes 80 as aforesaid assessed within the
time specified, shall be liable to pay ten pes
ccntum additional upon the amount thereof
the fact Of which liability shall be stated IN
the advertisement aud notifications aforesaid.
Auu ii auy persVu suah ucEtSSs " ~
aforesaid for more than ten days, II shah Do
the duty Of the collector or his deputy to
issue to such person notice to be left st
his dwelling or usual place Of business, or
be sent by mail, demanding the payment Of
said duties or taxes, stating the amount
thereof. with a fee of twenty cents for the
issuinr and service Of such notice, and with
four cents for each mile actually and neces:
sorily travelled in serving the same. And
If such persons shall not pay the duties or
taxes, with the penalty aforesaid, and tho
fec Of twenty cents and mileage .. aforesaid,
within ten days after the service or tho
sending by mail Of such notice, il shall be
the duty Of the collector OR his deputy 70
collect the said duties or taxes, and fee Of
twenty cents aud mileage, with ten per cen.
tum penalty "a aforesaid. And with respect
to all such duties or taxes as arc not in:
cluded in the annual lists as aforesaid, ana
all taxes and duties the collection Of which
| is not otherwise provided for in this act, II
shall be the duty of each collector, in per.
son or BY deputy, to demand payment
thereof. in the manner last mentioned, within
tcn d,vs from and after receiving the list