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

wi d law, he shall yndOrss his apD,ny,f Sraalss
ou, ''ne'Nl'a sha return the same vito Nv. a.
ioh'' Any such account so Approval ,Nules'-
presented by the assistant assessor ~ tIt4y b
leator OF the district toT pqyment who sbsig e'-
upoa pay the sam0, and when reosiptsd we've,
assistant assessor, be allowed thereto IbSr We
Ssn'e'oT NJ 20 IAe Commissioner OF internal
venue, Where any socOunt, 80 traI smit-atSs
tue assessor, shall be objected TO, tn vboiseih
part thGassistlnt assessor NAV arresItVl
20 nmlssoner Of Internal Revenue. Fhnss "A J,ls
.,n On sne cas- ma. be hnal And should itSr,
pear, AZ any time, that any assessor hss k..E'
lnely or negligent ap rove any aooouTS
AFORESAID, allowing any assistant assessor ~
larger tihn was due Aca Ring 10 Law, IL shoNt.
tue duty OF the Commissioner Of Internal Rey,.
nue. upon proper proof thereof, 20 deduct M.
sum 50 allowed nom any pay which NAV he An.
10 such assessor; or the Commissioner a. 49,
sald may direct sat TO be brought in anv com.
OF eomptten Jurisdiction against the assessor q,
assistant assessor in default, for the IecoyarvS !,
the amount knowingly or neg.isently alloTs{
as hereinbefore mentioned: Pr0rtdei Thai In
estimating the allowance 70 be made 10 assis,,S,
asstssos for periods of service less than A dSv
a day.
SEo. IS, 1ad be it C,Brhsy enacted, That their
shall be allowed to collectors, in full eomp,nsa,
uon ior Their services and that OF their deputies
n salary Of fifteen hundred dollars per annum
TO be pad quarterly, aud in addition thereto
commission Of three per centum upon the 6rt
hundred thousand dollars, and a Commission al
one per eenium upon all sums alb we one HUNDRED
thousand dollars and not exceeding tour hundrsi
thousand dollars, and a commissioned one.bSlt
oiO ne per Cenlum on all sums above four hun.
cred thousand dol ars, such commissions 70 be-
computed upon the amounts by them respectively
collected and paid over and accounted for under
the instructions of the Treasury Depar uent
And there shall be further paid, after he a.
count thereof has been rendered 70 and approved
by the proper officers of the treasury, 10 each
olleetor his necessary ard reasonable gharees
for stationery aud blank books used 10 the pSr
form tnce Of his official duties, and for postage
actually laid on letters and documents received
or sent, aud exclu lively relating 20 official bust
ness but no such account shall be approved m.
less II shall state the dste aud the particular
items OF every such expenditure, and shall b,
verified by the oath or Affirmation of the cole.
to- Provided, That the salary aud Commissions
OF no collector, exclusive of stationery, bAnk
books, and postage, shall exceed ten thousand
dollars IN the aggregate nor more than five thou
sand dollars exclusive OF the expenses for rent
stationery, blank books and postage and pay Of
deputies and clerks, to which such collector ia
actually aud necessarily subjsc in the admin.
istration of his office: PrOuIded, hotosreT Thss
the Secretary of the Treasury be authorized 70
m Ike su On further allowances, from time to time
as may be reasonable 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 max
such allowances.
SIC 28 ana be II further snaa,ed. That IN
the adjustment of the accounts of assessors and
collectors of internal revenue which shall aCCure
after the thirtieth of June, eighteen hundred
sixty-tour, and in the pay ment Of their comgen.
sation for services after that date, the fiscal year
Of the treasury SHAH be observed: ard whars
such compensation, or any part Of Il, shall be by
commissions upon assessments or collections
and shall during any year, in consequence. of
new GppOtHtpleRt appointment be due to more
than one assessor or collector in the same district
such COMM siOns shall be appOrtioBed betwetI
such assessors or collectors according TO The
an cunts collected By them respectively but il
no case shall greater amount of the commits.
iQDs be allowed to two or more assessors or col,
lectors in tue same district than - Or may Be
authorized by law to be allowed 20 one assessor
or collector, And the salary and commissions
OF assessors and collectors heretofore EARNED ami
acrude shall be adjusted, allowed, and paid IN
conformity to the provisions of this section, and
not otherwise.
SEC. q. Ind be q f,rr,her enacted, That esca
collector, on receiving, from time 10 time, list
at d returns from the said assessors, shall sub
scribe three receipts: one of which shall be made
upon full AMI correct copy of each list or re-
turn, and be delivered by him to, and shall re-
main with, the assessor Of his collection district
and shall be open TO the inspection Of any per
SON who Inny apply TO inspect the same; and
the other two shall b. made upon aggregate
statements OF the lists or returns Aforesaid, ex.
hbitiag the gross amount of taxes TO be COLLECTED
in HI collection district, one Of which aggregate
staten ents and receipts shall he transmitted to
the Commi sslon-r OF Internal Revenue, and the
SEQ. Is Ind BE- ii further enacted That each
of said collectors shall within twenty days after
reoa living his annual collection list IRON the as
Sc, sors, give no ice, by advertisement published
in each county in his CO lection district, in one
newspaper printed in such county ifany such
there be, and by notifications 10 be posted up In
at least four publ, places in each county n his
collection district, that the said duties have be-
come due and payable, and state the time and
place within SAID county at which be or his depu.
ty Will attend - receive the me which time
shall not be less than. ten days after sd b mott
fcation; and all persons who shall neglect 10
pay the duties and taxes 50 as aforesaid assessed
~Ithiu the time specified, shall be liable to pay
ten per Centum additional uIon the amount
thteeot the tact of which liability shall be sta.
ted IN The advertisement and Motif aiions afors
said. And If any person shall neglect to pay
as Aforesaid for more han ten DAYS, il shallbe
the duty Of the collector OF bis deputy TO issue
to such person notice to be left al his dwelling
or usual pla e of business, or be sent by mail
demanding the payment of said duties or tins
ing the amour thereof, with 4 fee OF twenty
cents tor the lssus ng and service of such notice
and with TOUR cents for each mile actually aud
neee, sariy travelled IN saving the same Ana
ii suoh persons all not pay the duties taxes,
wit the penalty aforesaid, and the fee Of twenty
cents aud mileage as aforesaid, within ten days
alter the eTvice or sending by mali OF such notice
1t shall be the dnty of the collector or his deputy
TO collect the said duties or taxes, and fee OF
twenty cents and mileage, with n per Centum
pena lty as aforesaid. Ard with resp ct to al
such duties or taxes IS are not included in the
annual lists as aforesaid, and ali ag and duties
the collection of which is not ontherwise provi-
ded for in this act. il shall be he duty of each
collector, in person or by deputy, to demand pay
meat thereof, in the manner last mentioned
within ten days from and after receiv NJ the list
Iheeof from the assessor, or within twenty days
rom and after the expiration.o of the time within
whlch such duty or tax should have been paid
and If the annual other duties shal not he
paid within ten days from and after such de-
mand therefor, it shall be lawful for such COL
leetor, or bis deputies, to proceed ito collect tie
said duties or taxes, with ten per centum gddl-
uonal thereto, as aforesaid, by straint and gale
of the goods ehattels, or effects of the persons
delinquent aforesaid. And IN case Of dis.
trainr, it shall be the DUTY of the officer charged
with the collection to make, or cause TO be made
an account of the goods chattels distra med,
copy of which, signed by the officer making such
distraint, shall be lie fl with the owner or poss-
essor fsueh goods, chsttes, effects, or at big
or her dwelling, or usual place Of business, WIN
some person OF suitable age and discretion, VIII
a note of the sum demanded, and the time ana
place ofsale; and the said officer shall forthwith
cause q notification to be published in some news
paper within the county wherein said districts
made, ii there is a newspaper published in sac
county, or to be publicly posted up at the pos::
office, ii there b. one within five mills, neaIes'
to the residence of the person whose properly
shall be distrained, and lot less than two otne'
public places, which notice shall specify the az
tIclss dlstraiufd. and the time and place Iol tue