The Lansing state Republican. [volume] (Lansing, Mich.) 1855-1874, 1864-10-05

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L shall, Immediately alter tie expiration og the lin
Tor hearing appeals concerning tsxes returned IL q
r annual st, and lTom Tine 10 time a. duties taxe.
y or licenses become liable ~ be assessed make O..
llsts containing the sums payable according to lay
upon every object ci duty or taxation for each cOec
ton district, which lists shall tain the name
each person residing within The said district or own
ng or having the care or superlltsndeuce 81 proper
b. ylng within the said district which IL liable TO Al,
Z tAx or duty, " engaged any business CT pursui
requiring license, when such person OF lors0us ar
known, together with Tia pay able by each an,
Where there Is any property Within any collection
district liable 10 the payment Of tie sait duty or TAI
E -ot owned or occupied by under the suDsrn.s m
-elce u. any person reficeLt therein thera shall D,
parate iist of such properly specifying the suu
payable and the names Of The respective prOprietors
- when knOen- And the assessor making ouI lry sucl
separate list shall transmit to The OF tie dis
Ict where the persons liable 70 pay such tax reside
II sal have their principal place business COME,
u tie list Of property held BY persons liable 10 sy
srch tax, 70 the END that The taxes assessed under
lhe provisions Of this act may be paid thin the col
rction district where the persons liable 10 paw the
same reside or may have their principal place Of bus
mess And IN all other cases tle said assessor aha Il
urnsh 10 the collectors 0; the several collection cis
rlcts respectively, within ten days after the time o.
hearing appeas cOncerning taxes urued 10 the an.
nuai list, and from time 10 time thereafter "A re-
CURED certified copy u such list OF !ists for their
proper eo-ectlOu Olstricts. And IL IL shall be
ound or discovered by any that the annual
list 50 furnished 10 the proper collector Aforesaid
Is imperfect OF incomplete, owing ~ the names Of
"a
y duty being omitted therefrom the saia assessor
may from time 10 time, at any time thereafter enter
n special list all such objects OF duty or tsxatou
with Tie uaInes Of persons owning having the care
Or supsrntendence Of properly lying within said dis
trlct liable - sald tax or duty or engaged III anv
Olslnsss or pursuit requiring license with the sums
payable by each as he shall discover 10 have been
emitted as Aforesaid, and thS same PROCEEDINGS ahs
obtain and be had with respect TO such objects OF
duty or tx as are by this required IN respect 70
OBJECTS oi duty or taxes, and persons liable 10 tai
regularly entered and returned any monthly or
special list PTortded, That the orlce or principsl
place Of business Of the said shall DO ALWAYS
open when he Is not necessarily absent therefrou du
ring the business hours each csy for th bearing
o. appeals by parties who shall appear voluntarily
before him Pr0ridcd, further, That il shall be IN
the power oi the CCmmisslouer Of Internal Revenue
any assessor as Aforesaid from orretures
IN "hole OF ~ part, as ~ him shall appear Just an
/ equitable
Sec. "A 4nd te It fursAr enacted. That every A.
sessor or assistant assessor who shall enter upon and
perform the duties OF his Office without having token
/ lhe oath or affirmation prescribed by tits act or
VINO shall wifuy neglect 70 perform any OF the du-
ties prescribed by this act at the the time and 10 the
/ manner herein designated, who shall knowingly
make any ialse or fraudulent list or valuation or
sessmont, or shall demand or receive anv cornpenss
ll0n, lee, Or reward other than those provided for
herein for the performance u any duty or shall he
guilty Of extorton OF wilful oppression In oinee shall
upon conyiction thereof IN any circuit or district
court O Inc United states having jurisdiction thereof
| De subject 10 a Hne u not excsediag oue tbonoan1
collars or 10 imprisonment for not exceeding onc
year OF both At the discretion Of the court ana shsu
be dismissed from ofee and shall be forever disonsI
/ led from holding any ofhce under the Government
oI tbs United States And half Of the fine So i'm
posed shall be for the OF the United Sites aps
tho other half for The Of the informer who sbau
be scertined by The judgment Of the court and the
sal court shall also render Judgment against lie go
assessor assistant assessor for the afnoUrt Al -
ages sustained IN favor Of the party injured To be
collected by execution.
sec. 2 And 5e At fIrthsr enacted That there shall
be allowed aud paid 10 the several assessors saIaTv
0i hIteen hundred dollars per annUm pavabIo quar-
tery. And IN addition thereto, where the receipts
Of The collection district shall exceed the sum OF ons
hundred thousand dollars and shall not exceed the
sum Of four hundred thousand dollars annually one
n2E 81 one per centum upon the excess OF receipts
over one hundred thousand dollars Where the re-
ceipts Of Lection district shall exceed four hnn
dred thousand collars aud shall exceed six INN
tret thousand onehfth ~ ons atunl uou ne -
cess receipts over four hundred th,us.ns S,iI.H
Where tie receipts shall exceed ak hundred thonsd
dol aTs che tsntn Il one per centum upon such Sess
out Tie salary Of 10 assessor shall in any case exceed
/ The sum ut four thousand dollars And tha svr,l
-ssess-rs shall be allowed and paid the sums acoii,
AMI necessarily expended, With the approval n ~.
tomulissloAer u internal Revenue; but no account
or sIeh rent shall be allowed or paid until il shall
nave ueen FerinSd IN such manner tie Commis-
sonsr shall require, and shall have been audited al
approved by the pTOler officers Of the Treasury na
parimeLt Tor Office rent, not exceeding the rate az
. i've hundred dollars per annum. And the several 81,
shall be paid alter tho rccount tharao, sht
aave been rendered 10 and approved bv the nroner
officers Of the Treasury, their necessary and rsason
bic charges for clerk hire but no such accounr su
be approved unless II shall state the name or man,.
Il the clerk or clerks employed aud the precisa No
fods ol tme Tor which they were respectively en-
ployed, ana the rate Of compensation agreei upon
and shall DC accompanied by an AFFIDAVIT Of the as
SCISSOR stating that such service was actually rnirsa
by the necessities Of his Office and Vas scfnsil1 -
iered, and also by tue affidavit OF each clerk stating
that he has rendered the s.rvice charged IN sncb %
count On his behalf. the compeusation ay-eot -
ard that he has not paid deposited or assigned ol
contracted 10 pay, deposit assign any par of snch
compensaton 20 1he lse q any other ;pcrson or in
any way directly CT indirectly paid or given or CON
tracted 10 pay OF give any reward or compensation
FOR his Office or employment, or the emolunents
thereof Ana the chief clerk Of any such assessor s
hereby authorized 10 administer. IN the absence OF
TIE assessor, such oaths or Afirmatious a. are re-
quired by this act And there shall be allowed ana
paid 20 each assistant assessor four dollars for every
1av actually employed in collecting lists and MAKING
valuations the number OF dEvs necessary nor ths9
purpose 10 be certified by the assessor and thrcs
dollars for every hundred persons assessed CONTAINED
the tax LIST, Is onpeted and delivered br him 10
ihe assessor and twenty-five cents for each permit
granted TO any tobacco, snud cigar manufacturer.
and the said assessors and assistant assessors re-
spectlveyl shall bo paid after the account thereof
snau nave oeen rendered 10 and approved by the
proper officers Of the Treasury their necessary aud
reasonable charges for stationery and blank hooks
used IL the discharge Of their duties and for postage
actually paid on letters and documents received or
sent. anu relating exclusively 10 official business:
PrOrtdsd That nO such account shall be apDroved
unless il shall state the date and the particular item
II every such expenditure, and shall be verified by
tie oath or affirmation Of such assessor or assistant
assessor and the compensation herein specified shall
be IN ful for all expenses not otherwise particularly
authorized: Pyorided fTher. That the secretary of
the Treasury shall be ald be 10 hereby authorized IN
such additional RATES Of compensation TO be nade
10 SCISSORS and assistant assessors IN cases vhero
collection district embraces more than q single Con
2resslonAl district, and TO assessors and assistant
ass ssors revenue agens and Inspectors IN louisiana
North Carolina, Mississippi, Tennessee Missouri Cali
ora2 and Oregon and tie Territories as NAV appear
10 lin l. OeJust and equitable IN Consequence Of the
greater cost OF living aud travelling IN those States
and Territories and may, in his judgment be nee
essary 70 secure the services OF competent officers
but the rates Of compensation thus allowed shall not
exceed the rates paid 10 similar scers IL such States
and Territories respectively.
sec % And Be Il fETther enacted. That II any asses-
sor sna demand or or receive directly Indirectly
rorn any assistant assessor, as condition OF hE ap
p1Aimert %, or continuance II his said Office Of az
SIS at assessor, any portion Of the G. cCmpensAtiou
herein allowed such assistant assessor CT sry ether
consderstlon such assessor so oen ding shall be sum
rnsrily dismissed from offee and shall be liable 10
hne Of net less than i've hundred dollars upon couvie
ton O. said offence IN any district circuit court Of
the United States of the district in which such offence
may be Committed
Sec - ARi 5e Il fuYther enacted That ii, assist.
at ASSESSORS shall make cut their accounts FOR pay
and charges allowed by Law monthly specifying
each tem and incnGing the date Of each day o; ser
vice, and shall transmit the verified BY oath or
affirmation 70 the assessor Of the district who shall
thereupOn examine the SANE and II i. appear lust
and IN accordance with law. 10 shall endorse his ap-
proval thereon, but Otherwise Ehsl return the same
with objections Any such account 90 approved may
DC presented BY the assistant the collector
u Tie district Tor payment, who shall thereupon pay
the same znc. when recepted by the assistant asses
so- te allowed therefor upon presentation 70 the
Commissioner Of Internal Rsvenus. Where any &C
count. so transmitted 10 the assessor shall be OBJ
ecsed %, IL whole or IL part the assistant assessor
nay appeal 20 the Comnssionsr Of Internal Revenue
whose decision o. the shall be frEl And should
Z appear az 21F time, that any has know
Lgly or neglgenty approved any account xs alore-
sai-, allowing any assistant aseossor = sun larrer
than VAS doe according 70 law i shall be tie duty Of
lie Comnssloner Of lDternal Revenue, upon proper
proof thereof 10 deduct the allowed from any
pay which nay be due 70 such assessor; or tie Com
missioner as Aforesaid may erect suit TO b. brought
n zcy court o. conpetent jurisdiction against tie
assessor o. assistant assessor default Tor the re-
covsry q the amount knOwingy neglge-tly a. I
lowed = herenbefors mentioned. Prorlded That L
estimating the allowance 10 be made 70 assistant /
ASSESSORS q periods e service less than dsy each
ten hours shall Be deemed the equivalent of day
Sc p AE5 bstt fHrAeT eaGcted That there shal /
be allowed 70 collectors, n fuA compensation Tor /
t5eir services and that Of their deputes salary 81
fifteen hundred dollars per Snnuul. 70 be paid guar
terly. and II addition thereto CON n ssion sf three