Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1865-07-20
LAWS Of TAR UNITED STATES
Passed az lRe first Session e5as TApty.,ioAu
COlaqrssS


[PUbLIo--NO. IlS
AN ACI % provide internal revenue 10 sup
pot the COVE -nment, 70 pay Interest on tue
~apblle debt and for other purposes
IKE z resolued ~ tAs Senate and HoEie Of Repre.
seasailres ~ ths United S'ates Of Amsrted IN Cos.
CONTINUED
SEC. 8. ARd be tt fsrihsr enacted, That eysrv
assessor shall divide his distTict into convent.
emit number OF assessment districts. which nav
be changed as otsea as may be deemed necessary,
subject TO such regulati 6ns and limitations as
may be imposed by the COMMISSIONER Of later
nal Revenue, within each of Thioh the Secretary
OF the Treasury, whenever there shall be a va
ctnoy or the pubic interest shall require, shall
appoint, with the approval of the said Commits.
Toner, one assistant assessor, who shall be a re.
sdent OF the district ofssid assessor; and in csse
ora vacancy occurring in the office Of assessor by
reason OF death or any other cause, the assistasu
ass sssor of the ass, ssment distric, in which the
assessor resided at the time Of the vacancy oc
curing shall act as assessor until an appoipt-
m, mt filling the vacancy shall be made And
each assessor and assistant assessor 80 appointed
shall, before he enters on the duties of his OIL
ee, take and subscribe, Lefore some competent
magtstr lie, or some collector, to be appAnted
by yitture of this act who is hereby empowered
TO administer the same, the following oath or
Affirmation, to vii: I, A b. do swear Tor affirm
as the case may be- that will bear true faith
aud allegiance to the United States Of America,
and will support the Constitution thereof and
that Will diligently and faithfully perform the
duties Of assessor assistant assessor for naming
the assessment district according TO INV hest
skill and Judgment" And a certificate of such
oath or stirmation shall be delivered TO the col
lector Of the district for which such assessor or
assistant assessor shall be appointed. r,
SEC. 9. Ind be u further enacted, That be-
fore any collector shall enter upon the duties of
his office, he shall execute bond fr such am cunt
a. shall be prescribed by the Commissioner of
Internal Revenue, unde, the direction OF the
Secretary of the Ire tsury, with not less than five
suretes 10 be approved by the Solicitor of the
Treasury, conditioned that said collector shall
faithfully perform the duties of hi, office accor-
ding TO Law, and shall Justly and faithfully ar
count for and pay over to the United States. in
compliance with the order or reRu atops Of the
Secretary of the Treasury, all public MONEYS
which may come into his hands or possession
which bond shall be field in the office of the First
Comptroller of the Treasury. Aud such oolleo.
tor snail, from time to time, renew strengthen
and increase his official md as the Secretary OF
the Treasury may direct, with such further con
altiohs Us the SAID commissioner shall prescribe.
SEC. ~. Ana be 1t further enacted, That each
collector shall be authorized to appoint, by an
instrument IN writing under his hand, as many
deputies as he may think proper, to be By him
eompensated ior their services, end also to re-
woke any such appointment, giving such notice
thereof as the Commissioner OF Internal Revenue
sna u prescribe; and may require bonds or other
securities, and except the same from suob denHtu
ana each sueh deputy shall have the like anthor.
iyi ~ every ESepeCIs TO Collecf the duties and
taxes levied or assessed within fine n,rtinn oe ~
district assigned to him which is BY this act YES
ted IN the collector himself; but each ooIiacfor
Snau IN every respect, be responsible both to tine
United States and to individuals, as the case
may be, for all moneys collected and far avsr1
act done by any of his deputies whilst acting ne
suohi and Tor every omission of duty,
eEc: IL. And be ii further enacted That II
s sral oe the duty of any person, partnership,
nrn' association, or corporation, made lisbie
to any duty, license stamp, or tax imposefl bv
law when not other wise provided for on or befors
me 1rst Monday in May in each year, aud in
or uses DeIaIe the day levy 70 make list
OF return, verified by oath or affirmation, To The
assistant assessor of the dstrle. whore located
OF the am 'unt OF annual income the articIas or
OBJECTS charged with special duty or tax the
g uadhusy OF goods, where's, and merchandise
made or sold, and charged with a sneojfo or sT
Faiorem duty or tax, the several rates and an-
gTesate amount, according TO the respeatiye NO.
VISIONS OF TINS act and according To tha frrmo
ana regu ation, to be prescribed by the Com
ir c 81 " Internal Revenus, under the direc.
:. 80 - e,eefy of the Treasury, for which
sush. PsHs~.>y f~-sas.sLIy, nltu. aosaiui ,ti' S
CORPORATION is able to be assessed. "
Sec. II. And be it further enacted, sThat the in.
struotions, regulations, and direct n as hera;n
before mentioned, shall be binding on each CO.
sess1r and his assistants, and on each collector
ana MS deputies, aud all other persono In a.
f bia the duties erjoned by or under
tnis act; pursuant to which instructions the said
assessors shall, on the first Monday in NAV in
e4ch year, and from time to time there after. In
accordance with this act, direct and cause the
several assistant assessors to proceed through
every part OF their respective districts, and IN
duire aIIer and concering all persons being within
the assessment districts where thew tiysin
Ieslae, owning, possessing, or having the cara
or ~ manage eat OF any property goods, wares.
~ nhefshandise, articles or obj cts lab le 10
pay any duty, stamp, or tax. incIusjpg ali NJ
sons LiaDIe 10 pay licen,e or other duty. uaaa,
the provisions of this act, and to makes l;sti &c
she owners, and to value and enumerate the said
sny lists 81 son re peotlFely, BY reference to
Ihe laws OF the respective States, to onv other
records or cuments. to the written List sche
~ uule, 81 return required 10 be made out aud de-
Ia VIM w we assls ant ASSESSOR and by all other
la~iul ways and means, 10 the manner prescrib-
So " TINS ae', and IN conformfts with The regu-
ianons and instructions before mentioned
oAo' 10. ana De @turtheY enacted, That if any
person liable TO pay any duty or ak, or ownino
possessing, or having the care or managemenf
OF property, goods. wares, and mercband'sa ~
ticles or objects liable to pay any duty. tay ~
LICENSE, sna fa,l u make and exhibit list or
return required by law. but shall consent Ia dIs
,'ose the particulars of any and ali tbe nronertp
1ooas' wares, and merchandise, articles. and Oh
eots liable TO pay any duty or tax, or anv tnsi |
' iess OF occupation liable to pay any license. as
" resald, then and Ia that case Il sbaII ~ 40
iu,y of the officer to make such list or rat,rr
shleh being distinct re d, Consented 70 and
lgned and We lied by oath or aflirmation dv The
'eIsoh 50 owning, possessing, or htyisg tba
are ana management as aforesaid, m " be rreceiy
ID as the list OF such rerson '
SEC a. Aitd be 1t further enacted. That !, |
aSe any person shall be alb sent from his or bar
esidenee or place of bushes, at the time an nst
lstaht assessor hal call TO receive the spnuol
'st or return, it shall be the duty of such assaa
nj assessor to leave at such place of res dencs
business, with some one of sui able age and
secretion, II such be preset, Otherwise to de-
oslt IN the nearest post office, a note or memar-
lauin, addressed to such person requiring h m
her 10 De present to such assessor tn ia or 7
'turn required by law within tea DAYS from, tSe |
ate OF such note or mem oranau yerifjad hn |
attn or animation. And il any person. M hs:
g notified, or required as aforesaid. sh IN refns.
neglSc to give such list or return ~ ;,b;n si |
me required as aforesaid, or if any rerson sbaII /
70 deliver monthly or yer list or ra'nr,, |
ltnout nouee at the time req uired by law or,tt I
" person shall deliver or disclose IN anva
ssor or assistant assessor any list statement or
turn, which, in the opinion of the as essor ia
lse or irauo utent, or contains any uudersfate ,
ent or undesE sluation, it shall be lawful for
assessor 10 summon such person. his agent | I
othsr person having possession custofv o. )
Sc OF DOCKS OF account Containing entries re- [
ing 10 the trade or business of such person or |
y other persons as he may deem proper. /, an .
ar before such assessor and produce such book ,
q time and place therein M M d and to o;ua
tmony or answer interogatoiie lea under eatb
animation respecting any objects liable 10
" or tax as aforesaid, or The lists statements
returns thereof. or ann traaa Il ;,. /. -