The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1866-04-21


Washington, IL. the District Of Columbia, OF
Tas,,selay the fen,qh dag Of July, Il. d. 1861
ard n.ded on Tuesday, tie sirth day Of August
PUBLIC ACTS
| ABRAHAM LINCOLN, President. HANNIBAL HAM
| LIN, Vice President, and President OF the Sen
| ate. SOLOMON FooTE was elected Presiden
| of the Senate, pro teIalbOre, on the eighteenth
day of July, and continued so to act until tn
close of the session. GALUsHA A. GROW
! Speaker of the House of Representatives
CHAP XLv-[CoNoLUDEDl
| turn of such valuation to the clerk Immediately
And the clerk of the court shall receive such com
pensation for his services herein, to be paid by
and received from the parties, like costs OF suit
as the judge of the district court shall, in thai
respect, tax and allow.
Sec TO- And be it further enacted, That the
several collectors SHALL at the expiration of every
month, after they shall, respectively, commence
their collections in the next and every ensuing
year, transmit to the Secretary OF the Treasury
statement of the collections made by them, res
pectiveiy, within the month, and pay over quar- r
terly, or sooner, if required by the Secretary Of
the Treasury the moneys by them respectively
collected within the said term; and each of the
said sha o 6m nne p
aforesaid shall pay over the same into the Urea
sury and shall render his final account OF the
Treasury Department, within six months from
and after the day when he shall have received the
collection lists from the said board of assessors
or the said requsiton of the Secretary OF the
Treasury, as aforesaid: Provided, however, Thai
the period of one year and three months from the
said annual day shall be annually allowed to the
collector designated in each State, as aforesaid
by the Secretary of the Treasury, with respect to
the taxes contained in the list transmitted to him
by the other collectors, as aforesaid
Sec. IL And be it further enacted, That each
collector shall be charged with the whole amount
of taxes by him receipted, whether contai ned i'll
the lists delivered to him by the principal asses
sors, respectively, or transmitted to him by other
collectors; and shall be allowed credit for the
amount of taxes contained in the lists Transmitted
in the manner above provided to other collectors,
and by them receipted aforesaid; and also for
the taxes OF such persons as may nave apsconued,
or become insolvent, Subsequent to the date OF
the assessment and prior to the day when the tax
ought, according to the provisions of this act, TO
have been collected: Provided, That it shall be
proved to the satisfaction of the First Comptrol-
Ter of the Treasury that due delligence was used
by the collector, and that no property WAS left
from which the tax could have been recovered
and each collector, designated in each State, as
aforesaid, by the Secretary of the Treasury, shall
receive credit for the taxes due for all tracts of
land which, after being offered by him for sale in
manner aforesaid, shall or may have been pur-
chased by him in behalf of the United States.
Sec rs. And be it further enacted, That i'll case
any State Territory, the District of Columbia,
after notice given of its intention to assume and
pay. or to levy, collect, and pay said direct tax
herein provided forand apportioncd to said State,
Territory, district, shall in any year after the
taking effect OF this act fail to pay the amount OF
said direct tax any part thereof as provided in
such cases it shall be lawful for the Secretary OF
the Treasury of the United States to appoint
United States assessors, and collectors in this
act provided, whose duty it shall be to proceed
forwith under such regulations as the said Secre-
tary of the Treasury shall proscribc to collect all
or any part of said direct tax the same as though
said State, Territory District had not given
notice, nor assumed to levy, collect, and pay said
taxes, or any part thereof.
Sec Il. And be it further enacted, That any
person who shall be convicted of wiltuly taking
false oath affirmation in any of the cases in
which an oath or affirmation is required to oS
taken by this act, shall be liable to the pains and
penalties to which persons are liable for willful
and corrupt perjury, and shall, moreover, forfeit
the sum of five hundred dollars.
Sec. Is. And be it further enacted, That there
shall be allowed to the collectors appointed
der this act, in full compensation for their SER
vices and that of their deputies in carrying this
act into effect commission of four per centuni
upon the first hundred thousand dsllars, one per
cCntum upon the second one hundred thousand
dollars, and one-halt of one per ccntum upon all
sums above two hundred thousand dollars; such
commissions to be computed upon the amounts
by them respectively paid over and accounted for
under the Instructions of the Territory Depart
ment: Provided, That in no case shall such COM
missions exceed the of four thousand dollars
for principal officer and two thousand dollars
for an assistant. And there shall be further al
lowed TO each collector their necessary and rea-
sonable charges for stationary and blank books
used in the performance of their official duties
which, after being duly examined and certified by
the commissioner OF taxes, shall be paid out OF
the Treasury.
See 80 And be it further enacted, That, from
and after the first day of January next there shall
be levied, collected and paid, upon the annual
income of every person residing in the United
kind of property, or from any profession, trade,
employment, vocation carried in the Unit
ed States or elsewhere, or from any other source
whatever if such annual income exceeds the
of eight hundred dollars, tax of three per cen
tum on the amount of such excess income above
eight hundred dollars: Provided, That upon such
portion of said income shall be derived from
interest upon treasury notes other securtie,
of the United States, there shall be levied collect
ed, and paid tax of one and one half per centum.
Upon the income, rents, or dividends accruinC
upon any property, securities, or stocks owned il
the United States by any citizen of the Unitet
States residing abroad, there shall be levied, col
lectcd, and paid a tax of five per centum, except
ing that portion of said income derived from III
terest treasury notes and other securities of tn,
Government OF the United States, which shall pay
and one half per ccntum. The tax hcrcil.
provided shall be assessed upon tile annual in
come of the persons hereinafter named for tn,
year next proceeding the time for assessing sale
tax, to wit, the year next preceding the first
January, eighteen hundred and siXty-two; anC
the said taxes, when assessed and made public,
shall become Il lien on the property other sour
of said income for the amount of the same
with the interest and other expenses of collection
until paid: Provided, That, in estimating said i'll
come, all national, state, or local taxes assesser
upon the property, from which the income is dc
rived, shall be first deducted.
Sec. so. And be it further enacted, That
shall be the duty of the President of the United
States, and he is hereby authorized, by and witt
the advice and consent of the Senate, to appoin
principal assessor and one principal collcctoi
in each of the States and territories OF the Untel
States, and in the District of Columbia, to
posed by this act, with authority in each of said
officers to appoint so many assistants the pub
lie service may require, to be approved by the
Secretary of the Treasury The said taxes to be
assessed and collected under such regulations as
the Secretary of the Treasury may prescribe. The
said collectors, herein authorized to be appointed,
shall give bonds, to the satisfaction of the Secre
tary of the Treasury, in such as he may
prescribe, for the faithful performance of their
respective duties. And the Secretary of the Treu-
sury shall prescribe such reasonable compensa-
ton for the assessment and collection of said in
ternal duties or income tax may apper to him
just and proper; not however, to exceed in any
case the sum of two thousand five hundred dol
lars per annum for the principal officers herein
referred to- and twelve hundred dollars per
mum for assistant. The assistant collectors
herein provided shall give bonds to the satisfac
ton of the principal collector for the faithful per-
Torrance of their duties. The Secretary of the
Treasury is further authorized to select and ap-
point one more depositaries in each State for
the deposit and safe-keeping of the moneys arts
ing from the taxes herein imposed when collected,
and the receipt of the proper officer of such depo
STORY to the collector for the moneys deposited
ny MN shall be the proper voucher for such col
lector in the settlement of his account at the
Treasury Department. And he is further autho-
rized and empowered to make such officer or de-
positary the disbursing agent of the Treasury for
the payment of all interest due to the citizens of