The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1866-12-20

for each cOlIcctiOn dlStTICC,
tain the name OF each person residing within thu
said district or owning or having the care o.
superintendence of property lying within the sale
district or engaged in any business or pursuit.
which is liable to any tax, when such person oil
persons are known, together with the sums pay
able by each and where there is any property
within any collection district liable to tax, not
owned or occupied by under the superinten
dence of any person resident therein, there shall
be II separate list OF such property, specifying the
sum payable, and the names of the respective
proprietors when known. And the assessor max
ing out any such separate list shall transmit to
the assessor OF the district where the persons la
bIe to paw such tax reside, or shall have their
principal place of business, copies of the list OF
property held by persons so liable to pay such
tax to the end that the taxes assessed under the
provisions of this act may be paid within the col
lection district where the persons Liable to pay
the same reside or may have their principal place
of business. And in all other cases the said asses
sor shall furnish to the collectors of the several
collection districts respectively, within ten days
after the time of hearing appeals concerning taxes
returned in the annual list, and from time to time
thereafter required certified copy Of such list
lists for their proper collection districts. And
in it shall be ascertaincd that the annual list
any other list which may have been, or which
shall hereafter be, delivered to any collector, is
imperfect or incomplete in consequence of the
omission OF the names of any persons parties
liable to tax, or in consequence of any omission
or understatement, or differentiation, or false or
fraudulent statement contained in any return or
returns made by any persons or parties liable to
tax, the said assessor may, from time to time, or
at any time within fifteen months from the time
of the passage of this act from the time of the
delivery of the list to the collector as aforesaid
enter on any monthly or special list the names OF
such persons or parties omitted, together with
the amount of tax for which they may have been
shall become liable and also the names of the
persons or parties IN respect to whose returns,
afore said, there has been or shall be any omis-
.sion differentiation, understatement, or false or
fraudulent statement, together with the amounts
for which such persons or parties may be liable
over and above the amount for which they NAV
have been, or shall be, assessed upon any return
or returns made as aforesaid, and shall certify or
return said list to the collector as REQUIRED by
law. And all provisions of law for the ascertain
ment of liability to any tax, or the assessment or
collection thereof, shall be held to apply as faros
may be necessary to the proceedings herein au-
thorized and directed. And wherever the word
"duty' is used in this act, or the acts TO which
this is an amendment, 1t shall be constructed to
mean taX," whenever such construction shall
be necessary in order to affect the purposes of
said acts.
That section twenty-one be amended nv str;1,
ing out the words "withOut having taken the
oath or affirmation required by this act and in
serting i'll lieu thereof the words ssWithout hovinr
taken the oath or affirmation required by law"
That section twenty-five be amended by sfril,
ing out all after the enacting clause and nsertinr
in lieu thereof the following That there shall he
allowed and paid to the several assessors salary
OF fifteen hundred dollars per annum PAYABLE
quarterly and, in addition thereto, where the re.
ceipts of the collection district shall exceed the
sum of one hundred thousand dollars and shall
not exceed the sum of four hundred thousand
dollars annually, one half of one per centum mon
the excess of receipts over one hundred tbous,nd
dollars. Where the receipts of n collection diS
trict shall exceed four hundred Thousand do1Iors
and shall not exceed six hundred thousand one
fifth OF one per centum upon the excess of re-
celpts over four hundred thousand dollars -
Where the receipts shall exceed six hundred
thousand dollars tenth of one ner centnn1
upon such excess; but the salary of no assessor
shall III any case exceed the sum of fonr thousand
dollars. And the several assessors shall he oIIo1l
ed and paid the sums actually and necessarily cx
pended, with the approval of the commissioner of
fNr,
OF such rent shall be allowed or maid until Il Sb,I
have been verified in such manner as the commits
sloner snail require, and shall have been audited
ana approved by the proper officers of tile Treas
ury Department. And the several assessors sboII
De Pad after the account thereof shall have been
rendered TO and approved by the proper officers
OF lne treasury, their necessary and reasonable
charges Tor clcri--hire; but no such account shall
be approved unless it shall state the name or
names OF the clerk or clerks employed and the
rate OF compensation agreed uDOn and shall he
accompanied by all affidavit of the assessor sta
ting that SUCH service was actually rpuuired h,,
the necessities of his Office and was octnoIIv ron
uered ana also by the affidavit of each clerk STA
ing that he has rendered the service chorrad in
such account on his behalf the comnensation
a. ana mat ne has not paid, deposited
VI assigned, or contracted to pay, deposit or as
sign any part OF such compensation to the use of
any otner person, or in any way, directly or indi
rectly, PAID or given, contracted TO nay or rive
any reward or compensation for his Office or en- |
ployment, or the emoluments thereof. and tLa !
M eieth vi any sucil assessor is hereby author
lZed 10 administer in the absence of the assessor
such oatlis or armations as are required by this
act And there shall be allowed and paid TO each
assessor four dollars for every day ac
tually employed in collecting lists and making
Valuatlons, the number of DAYS necessary for thai
purpose TO be certified by the assessor and three
dollars Tor every hundred persons asscfsseId CON
famed In the tax list, as completed and delivered
by MIN to the assessor, and TWENTY-FIVE cents for
eac "a permit granted for making tobacco snuff
or cigars and assistant assessors NAV he allowed
IN the settlement oftheir accounts sucb snn a.
tne commissioner of internal revenue shall an |
ppone, net exceeding three hundred dollars per
annuLl, lot once rent; but no account for sici, |
rent shall be allowed or paid until if shall have
peen verified in such manner rs tl,e commissioner
b dut revenue may require, and shall have
ocen audlted and approved by the proper officers
OF the treasury Department. and assittant ASSES
sors, when employed outside of the Town in which
aioweJ h. III ADDITION to the compensation
Ployed, r9ceive one dollar per dav: and the sail.
assessors and assistant assessors resncc+ivnIv
6a oe Pla, after the account thereof shall have
g ot ienuered 10 ana approved by the proper of
ncers OF the treasury, their necessary and reason
aolG charges for stationary and blank books used
IN inc discharge of their duties and Tor postage
actually paid on letters and documents reoe;tSSS
anu sent, and relating exclusively to Official busi
ness, ana TOR money actually paid for publishing
hotces required by this act: Provided Tbot No |
such account shall be approved miles II shall stat
lne gate and the particular item of every such ey-
RRenaiture and shall be verified by the oath or af
II ina,ion OF such assessor assistant assessor.
ana the compensation herein specified shall he in |
Iuii Tor all expenses not otherwise particularly
authorizea: Provided further, That the commits |
S sloner OF internal revenue may under such renu
tatlons as may be established by the Secretary of
ns treasury, after due public notice. receive bids
bnu make contracts for supplying stationery,
plank books, and blanks to the assessors. atsis
Iant assessors, and collectors in the several col
tsc.on districts: Provided further That the Sc
ereiary OF the Treasury shall be- and he is hereby
authorized to fix such additional rates of com
p S TO be made to assessors and assistant
assessors In cases where collection district en-
braces more than single congressional district
ana 10 assessors and assistant assessors revenue
sgents, and inspectors in Louisiana Georgia.
eoutn Carolina. Alabama Florida, Texas, Arkan
ssas, North. Carolina Mississippi, Tennessee Cali
40 lorna, Nevada and Oregon, and the Territories,
us may appear to him to be just and equitable in
consequence OF the greater cost of living and ira
Yelling IN those States and Territories and as NAV
~ MS JupSment, be necessary to secure the servi,
ces OF competent officers but the compensation
thu ailowed shall not exceed the rate OF five
thousand thousand dollars per annum. Collectors of in
t MAJ revenue acting disbursing officers shall
f aioWed all bills of assistant assessors hereto
Ee Palo py them in pursuance of the directors of
Ita Commissioners of internal revenue notwith-
stanong the assistant assessor did not certify to
olrs tnereln, or that two dollars per diem was
computation of the tax thereon
(To DE Continued