Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1864-08-19
yEARLY ADVERTIsING,
OFFICIAL.
LAWS OF THE UNITED STATES.
PG,.ed at the Frat SesSioH Of tAs Thirty
eighth CoEsress. Z tl
rprp1Ic-No- Ms.l

P6SIed al Hle 1ntG oeSSbVIb " 49, S"sSS
eighth c0Hgrst'. Z i
IPusuc-No. 1As1
AHIcf 70 provide internal revenues 70 support ths
government, TO pay interest On the puoiis SeoH
and for other PURPOSE 20 =-l--
GENERAL PRovIsIoEA
o., o. And be Il fuSthsr enacted, That II any a.
S- San deasnd on or receive directly or indi-
TeCtIv from any A8sGt8nt assessorB - oondiuon OF
In1tusnt 70 OF continuance in his said OEes
n5 s.EStant assessor any portion Of the oonpensa'
zion herein allowed such assistant assessor, or any
other condensation such assessor % blending shsi
Bile 10 q me IT not less than hVe hundred collars
upon conviction Of aid offence in any ditre or cir
emf court Of the United states OF the dtstrtet In
which such offence MAJ be committed.
Sec 81. And be it farther enacted That assistant
assessors shall make out thef Seeounn iSE pay sna
ite and including the date Of each day OF service
and shAlI transmit the same verified y oath or AZ
drmAtion 70 the assessor Of the district, VINO AnAI
tbsrsnn n e1HmIne the same, and, II Il appear Just
and in aocordapee With law he shAn indoEle bis Ap-
proyaI thereon hut otberEisS shaI return the same
be presented by the assistant R8sessor 70 the ooec-
tor Of the district for payment who Shat theISupon
assessoF be allowed therefor upon presentation 70
the ComnisiIorOfof Internal Revenue. Where any
account 20 transmitted 70 the sssesSoE snan De Oh
Jeeted in whole or In part the assistant assessor
may appeal TO the Commissioner Of Internal Rove.
nue., whose dsetEon on the case shan De ma. Ana
should It appear at any time, that any assessor has
knowingly or nSgEigentlJ approved any account, a.
aforeEaid allowing any assistant asIe1sor bum laEg.
an than was due according 70 law II shall be the du'
Nv OF the Commissioner Of Internal Revenue, upon
proper proof thereof 10 deduct the sum % allowed
from any pay which may be due 70 Eueh assesori or
the Commissioner a. Aforesaid may direct suit 70
be brought in any court Of competent jnriSdietion
aRnnst the or as8iStlnt assessor In Default
for the recovery Of the amount knowingly OF neBli-
GENTLY Allowed as hareinbefore mentioned: ProTid.
ed That in estimating the allowance 70 be made 70
assistant assessors for periods OF service eSI than
dsy, each ten hourS shall be deemed the equivalent
nj a
Sec. Is. And be 1t further enacted, That there
shall be allowed to eolleetors In full eompeneAtion
OF fifteen hundred dollars per annnu, 70 be paid
quarterly, and in addition thereto commission Of
three per centum upon the hrst hundred thousand
dollars and q commission Of one per eentum upon
All sums above one hundred thousand dollars and
not exceeding four hundred thousand dollars, and
4 commission OF one-hAlf Of one per centum on all
sums above four hundred thousand dollars, such
commissions to be computed upon the amounts by
them respectively collected and paid over and 20.
Counted for upder the Instructions Of the Treasury
Department Aud there shall be further pad, after
the account thereof has been rendered 70 and aP-
proved by the proper officers Of treasury to each
collector his necessary and reasonable charges for
stationery and blank books used in the discharge Of
their duties AND ioI potSse Ga on Letters
lively to ofical business; Provided That no sneh
count shall be approved unlessit shall state the date
and the particular items OF eyery such expenditure
and shall be verified By tho cath Affirmation Of the
collector Provided That the salary and commissions
S T nc "Ssi eIcsed ten SoIIar, h tbs
aggregate, nor more than i've thousand dOlian ex-
penses rent, stationery blank books I'D postage
octor Is actually and nseessAry sdbJected in thu ad
minIstFation Of his ofiee1 And provided further,
male such further allowances, from time to time a.
may be In In which, from the terri
toTial extent OF the district, from the amount OF
Internal duties collected from other eireumstAn,
eea, IL may seem just to make such allowances.
Bee. y. And De II inrthoE enacted, That In tho
adjustment of the accounts OF assessors and coeo.
tors of internal revenue which shal accrue AFTER the
thiTtieth Of june eighteen hundred and GIxty-four
and in the payment Of their compensation for ser.
vices after that date the fiscal year Of the treasury
shall be observed; and where such compensation or
any pGrE Of IL, shGl be by commissions upon asses.
ments or collections, and ShAn during any year, IN
consequence OF . new AppOrtionuent appointment,
be due % more tnan one aesSoE or collector IN IN;
between such assessorS or collectors according to IN,
amounts collected by them respectively; but in u
case shall greater amount Of the commissions b,
allowed to two assessors collectors In tn
same district than IL or may be authorized by Law
sSlSPy and eonmiSSions Of aSseSsorS and collector
heretofore earned and accrued shall be adjusted
allowed aud paid IN conformity 70 the provisions
Sec 81. And be IL further enacted, That each col
lector, receiving, from time to time, lists and
returns the sAid assessors shAl subscribe three
receipts: OF which GhRn be made upon q fan and
correct copy Of each list return and be delivered
By him o. and saa remain Win inc assessor Of hil
ton OF any person who may apply 70 inspect IN,
sane; and the other two shall DO made upon agEre-
gate statements Of the lists returns Aforesaid ex
hlbitiug the gross Umount Of taxes to be eolSctoS
in his collection district, one Of which aggregate
statements and receipts ahAl be transmitted to tn
Commissioner Of Internal Revenue, and the other q
the First Comptroller Of the Treasury.
Sec. 70. And be be it further enacted. That eacl
Of collectors SHALL within twenty days after re
SeiyuE his annual collection list from the assessors
give notice, BY advertisement published In eacl
county in his collection district, In Newspaper
printed In such county, II any such there be aud III
notifications TO be Pnsted up In at least four pnbS
places in each county in his eolleetiOh dstriet thn
he All
state the time and place within said CO. nty at which
he or bis deputy viii elteeS &c. receive the Amo
notification; and all persons who shall neglect TO par
the duties and taxes ls Aforesaid assessed EfhiI
the time spee6ed, shaI be liable TO pay ten per cen
tum additionally the amount thereof fact or which
liability shall be stated In the advertisements and no
tideatOus Aforesaid And II any person Shall noE-
Ieet to pay Ns aforesaid for than ten days X
shall be the dnty OF the collector bis deputy q
issue to Eneh person notice to be lSfe ~ his dwell
ling or usual place Of businOsS, be sent BY mail
demanding the payment Of said duties or taEes
ing the amount thereof with fee Of twenty cent?
fer the issuing and service Of such notice and with
Isur cents for each mile actually and necessarily
travelled in serving the same. And n such person
shall not pay the duties taxes with tho penaItv
Aforesaid, within te days ater the service ~ ths
sending BY mail Of saeh notiee n Shali Be- ~ st,t ~
the eOlleeter OF his deputy! . collect he sSid d1tiss
taxes and fee Of twenty eentB and miieaESS Win
tan per eentnm penalty a. aforesaid. 1nd Siih -
spect all such duties tAxss a. are moi ipeuSsd
in the annual lists Aforesaid and ali tA1ss and 40.
ties the collection Of which 8 othsrUiSe proTid
ed for in this acE Il shall be the duty on eSoh 80
Iector, in person or by duty, to demand payment
thereof. in The manner last mentioned. within ten
days from and after receiEing the list thereof nom
the assessor, or within twenty days from and amer
the expiration OF the time within which such duty
or take shonld have been paid; and a the an.
nual or other duties ShAl1 NOT be paid within ten
days from and After sneh demand therefor, u shah
be lawful for sueh eollector his Deputies to mo-
coed 70 collect the aid dntes or ten per
contu thereto Is ai6re.aid, BY distTsint
and sAle OF the goodl ehAttles elects o. the per
sons delinquent e. aforesaid. Aud In case Of dis
tTAint it shall be the duty Of tue Qeer CHARGED with
the collection to make, or cause to be made an &C.
count OF the goods or ohattels distrained copy Of
which, Eigned by the of1car making such distraint
shall be len With the owner or poEsealor e. such
goods ehAttels Effects At hia or her dWOlhne,
or usual place Of business with soms person suit
able age and discretion, with note Of the sum de.
nAndSd and the time and place OF sAes and the SAEd