Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1865-07-20


AN &C Z 20. provide internal revonue to sup
po.t tue COVE nment, 70 pay interest on Tue
public d. b. and for other purpose
Ne q rsSoipsd by TIE Senate GRd House Of Repre-.
ssH.i',pss q 20 OHitsd Siaic5 Of Amsrioo IN CoE-
CONTINUED.
SIC 90 And be q Grtha enacted, That the
sal aS' ssors Of each collection iii triot reepset
well, sha imm sdiately after the expiration of
.he ',me 'or hearing appeals concerning taxes re
turned IL toe annual list, and from time 10 time
as duties, taxes, or licenses become Hable To he
assessed, make out Lists containing III sun, nav
a'le according 10 law upon every object OF 5utv
o or taSauon Tor each oolleatio district; which
i'Is sha!l contain the name Of each person Ie
sizing within the said district, or OWNING or nav.
IN 'he care or supefindence OF propertv ivine
Wlthn the said district which is liable 10 any taS
or duty, orengased IA any bushes, or pursuit
requiring license, when such person or persons
are known, together with the spms nayphls NV
eaohi aud where there l. any prop, rty within
any collection district liable 10 the payment of
the SAID duty or tax, not owned or ocolpied NV
oI unuet inc superintendenoe Of any person 70.
sIueht thersin, there shall be separate list of
stoh property, specifying the sum payable, and
the names OF the respective propFietors ,vhen
knoSn. and the assess T IN king out any suoh
ssparate st shall transmit 10 the assessor of the
district, where the persons liable 10 nav sueh taX
reside or shall have there prinoipai Mace Of
BUSINESS copies OF the list of property held nv
persons so liable to pay suon tax 10 the end that
rns taxes assessed under the provisions this act
may pe paid Sithin the collection district where
the persons liable TO pay the same reside or
NAV nave the principal place OF business And
IN all other cases the said assessor shall furnish 10
the collectors of the several collection districts
t spsy, within ten days after the time of
bearing ppeals oonoe ming taxes returned IN the
annual list, and from time to time thereafter as
requr d. certified copy OF such list or lists for
their prop'r collection districts And in case n
snall GO iound or discovered by any assessor that
( En IHr faA III.
lector as Aforesaid, is imperfect or incomplet
owing 70 the names of persons, firms, cOtpora.
tons, or objects liable to ak or duty being omit
yea tnereirom, the sad assessor may from time
10 time, at any tims thereafter, enter on a speci
al list such objects OF duty or taxation, with
the names OF persons owning or having the cara
or superintendent OF pr perty lying within said
district liable to said tax or duty, or engaged in
any business or pursuit requiring license, with
the sums payable by each, as he shall discover TO
have b en- omitted as aforesaid; and the same
proceedings shall obtain and be had with respect
to such objects of duly or tax are by this act
required in respect 10 objects of duty or taxes
amt persons liable to tax regularly entered and
returned on any monthly or special list pro-
Utded. I at the otfiOe or principal D ace of bust
ne of the said assessor shall be always open
Whsn he IS not neces Hrly absent therefrom dur
lug III, bu iness houis OF each Gay, for the hear
ing of appeals by parties who shall appear vol
unfairly before HIM: PROVIDED further That 1t
shall be IN the power of the Commits oner of In.
aforesa d from fort ures, in whole or i, part as
10 hun g. al appear j st and equitable
SIC II. And be IL fttrthef enacted That every
assessor Or nslss ant assessor who shah enter
upon aud perform the duties OF his office without
ha lcg taken the GA h OF firmauon prescribed
by this act or who shall wilfuily neglect 70 uar-
form any of the duuss prescribed by Ibis act at
the time and in the manner herein designated,
or who shsll knowingly make y false or fraud.
ulent list or valuation or assessment, or shall de-
mant or receive any compensation, fee or re-
ward other than those provided for herein for
the performance of any dut or shall be guilty Of
extoruon or vi full oppres5i in office, shall
upon convoOni tn srsof in any circuit or district
court Of the United State having jurisdiction
thereof, be subject TO q bne of not exceeding one
thou and dollars or TO prsonmeut for not ex-
ceeding one year, or both, at the discretion Of
the court, and sha J be dismissed from office, and
shall be forever disqualified from holding any
Office under the government of the Uuited States.
And one half of the fine 90 imposed ahall he for
the use of he inf0rmer, who shall be ascertainei
by the judgement of the cour; and the said court
shall also render Judgment against the said court
shall also reder judgment against the said
sessor or assistant sssfsSoF for the amount of
damages sustained in favor of the party injured,
to BE- collected by execution.
SIC. p. And belt further enacted, That there
shall be allowed and paid to the several Assess
ors salary of fifteen hundred dollars per annum
payable quarterly, And Ia ad6i ion thereto,
where the receipts of the COLLECTION district shall
notexceed the sum of one hundred thousand dol
lars ahd shall not exceed the sum of four hun
dred thousand dollars annually, one-half5f one
per oentum upon the excess of receipts over one
hundred thousand dollars, Where the receipts
of colleotion district shall exceed four hundred
thousand dollars 4 shall not exceed ak hum
dred thousand, one-fifth of one per ntum upon
toe excess OF receipts over four hundred thou
sand dollars. Where the receipts shall exceed
six hund ed tn 1usand dollars, one tenth of one
per centum upon such excess; but Il e salary of
no assessor shall in 10 case exceed the sum of
M Ind fhn aysa1a
shall be allowed and paid the sums actually and
nee ssarDy expended, with the approval of the
Commissioner OF Internal Revenue; but no ac-
count for suce rent shall be allowed or paid until
it shall have been verified in such manner as
the Commissioner shall equire, aud shall have
been audited and approved by the proper officers
of the Treasury Department, for Office rent, no.
exceeding the rate of five hundred dollars per
anhum And the several assessors shall be paid
after the account thereof shall have been render
ed TO and approved by the proper officers q the
treasury, their necessary and reasonable charges
for clerk hire; but ne such account shall be an
proved unless 1t shall state the name or names of
the clerk or clerks employed, and the pr, ole
periods of time for which they were respectively
employed, aud the rate of compensation agreed
upon, and shall be accompanied by an affidavit
of the assessor stating that such service wea &C
tuaiiy required by the necessitifs of his Office
and was actually rendered. snd also By the affi-
davit of each ERIK, stating that he has rendered
the service charged in such account on his be-
half, the compensation agreed upon, and that he
has not paid, deposited, or assigned, or contrac-
ted to pay, deposit, or assign any part of such
comp nsation 10 the use Of any other person, or
in any way, directly or indirectly, paid or given
or con racttd to pay or give any reward or com
peasation for his office or enjoyment or the
emo ument thereof, And the chief clerk of any
sue assessor Is hereby authorized to adm mister
In the absence of the assessor, such oaths afi-
rmations ar are required BY this act. And there
shall be allowed aud paid to each assistant
essor four dollars for every day actually en-
ployed in cell ctiag lists and making valuations,
the number of DAYS necessary for that purpose
to b. certified by the assessor; and three dollars
for every hundred persons assessed contained in
the tax list, as completed and delivered by him
TO the ass ssos; and twenty-five cents for each
permit granted to any Tobacco, snuff, or cigar
manutactu -er and the said assessors and assis-
tant respectively, shall be paid after the
account thereof shall have been rendered to and
approved by the Iroper officers Of the treasury,
their necessary and reasonable charges for sta
tionery and blank books used in the discharge
of their duties, and for postage actually paid oh
letters and documents resolved or sent, and re-
lar e exclusively to official business: Provided,
that no such account shall be approved less it
shall state the date and the par ocular item of
every such expenditure, and shall BE- verified by
the oath or affirmation of such assessor or assis-
tant or; and the compensation herein speei-
fed shall be in full for all expenses not otherwise
authorized: Provided further, That
the Secretary of the Treasury shall be, and he is