The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1866-10-13

ate. SOLOMON FOOTE was elected freSlQenC
of the Senate, pro tenepore, on the eighteenth,
day of July, and continued SO to act until the
close of the session GALUsHA A. GROW,
Speaker of the House of Representatives
CHAP. CXIX-[Continued.
An Act to provide Internal Revenue to support
the Government and to pay Interest the
Public Debt.
SEC. Is. And be it further enacted, That the
assessors for each collection district SHALL by ad
vertisement in some public newspaper published
in each county within said district, if any such
there be, and by written or printed notifications,
to be posted up in at least four public places
within each assessment district, advertise all per-
sons concerned of the time and place within said
county when and where the lists, Valuations, and
enumerations made and taken within said county
may be examined; and said lists shall remain
open for examination for the space of fifteen days
after notice shall have been given as aforesaid.
And said notifications shall also state when and
where within said county, after the expiration of
said fifteen days. appeals will be received and de-
termined relative to any erroneous or excessive
valuations or enumeratons by the assistant asses
And it shall be the duty of the assessor for
each collection district at the time fixed for hear
ing such appeal aforesaid, to submit the pro-
ceedings of the assistant assessors, and the lists
taken and returned as aforesaid to the inspection
of any and all persons who may apply for that
purpose. And the said assessor for each collec-
ton district is hereby authorized, at any time
within fifteen days from and after the expiration
of the time allowed for notification as aforesaid,
to hear and determine, in summary way accord
Ing TO law ana rlGlI, upon any ana all Appeals
which may be exhibited against the proceedings
OF the said assistant assessors: Provided, That
the question TO be determined by the assessor, on
appeal res Specting the valuation enumeration
of property, objects liable to duty taxation,
shall be- whether the valuation complained of be
or be not in just relation or proportion to other
valuations in the same assessment district, and
whether the enumeration be or be not correct
And all appeals to the assessor, as aforesaid shall
be made in writing, and shall specify the particu
lar cause, matter, Or thing respecting which
decision is requested; and shall, moreover, state
the ground principle of Inequality error
complained OF. And the assessor shall have pow
er to re-eXamine and equalize the valuations
shall appear just and equitable; but no valuation
enumeration shall be increased without pre-
vious notice, of at least five days. to the party
interested to appear and object to the same, if he
judge proper; which notice shall be given by
note in writing, to be left at the dwelling house,
office, place Of business of the party by such
assessor or assistant assessor.
SEC. 16. And be it further enacted, That the
said assessors of each collection district respec-
lively, shall, immediately after the expiration OF
the time for hearing appeals, and, from time to
time, as duties, taxes, licenses become liaa &c
to be assessed make out lists containing the sums
papable according to the provisions of this act
upon every object of duty or taxation in and for
each collection district, which lists shall contain
the name OF each person residing within the said
district, owning or having the care or superinten
tendrnce of property lying within the said district
which is liable to the said tax, or engaged in any
person or per- ons are known, together with the
sums payable by each; and where there is any
property within any collection district liable to
the payment of the said duty or tax, not owned
or occupied by or under the superintendent of
any person resident therein, there shall be sep
arate list of such property, specifying the sum
payable, and the names of the respective propri-
etors, where known. And the assistant assessor
making out any such separate list shall transmit
therefrom to the assistant assessor, where the
persons liable to pay such tax reside shall have
their principal place of business copies of the list
of property held by persons SO liable 10 pay such
tax, to the end that the taxes assessed under the
rnyyicn Of pt hn tI,aa
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
shall furnish to the collectors of the several
collection districts, respectively, within ten days
after the time of hearing appeals, aud from time
to time thereafter required, certified copy of
such list or lists for their proper collection dis
trcts and in default of performance of the duties
enjoned upon assessors by this section they shall
severaly and individually forfeit and pay the sum
OF five hundred dollars to the use of the United
States, and, moreover, shall forfeit their compen-
sation as assessors: Provided, That it shall be in
the power of the Commissioner of Internal Reve
nue. to eXOnerate any assessor aforesaid from
such fOrfeitures, in whole or in part, to him
shall appear just and equitable
SEC II. And be it further enacted, That there
shall be allowed and paid to the several assessors
and assistant assessors, for their services under
this act, to each three dollars per day for
every day employed in making the necessary ar
rangements and giving the necessary instructions
to the assistant assessors for the valuation; and
five dollars per day for every day employed in
out lists agreeably to the provisions of this act
and one dollar for every hundred taxable persons
contained in the tax list, as delivered by him to
said collectors, and forwarded to the Commits
sionerof Internal Revenue; to each assistant as
three dollars for every day actually employ
ed in collecting lists and making valuations, the
number of days necessary for that purpose to be
certified by the assessor and approved by the
Commissioner of Internal Revenues and
dollar Tor every hundred taxable persons contain
ed in the tax list, as completed and delivered by
him to the assessor. And the said assessors and
assistant assessors, respectively shall also be al
lowed their necessary and reasonable charges for
stationery and blank books used in the execution
of their duties, and the compensation herein
specified shall be in full for all expenses not 9TH
erwise particularly authorized: Provided The
Secretary of the Treasury shall be- and he is here
by authorized to fix such additional rates of COM
pensation to be made to assessors and assistant
assessors in the States of California and Oregon
and the Territories as may appear to him to be
lust and equitable in consequence of the greater
cost of living and travelling in those States and
Territories and as may in his judgment be
essary to secure the services of competent and
efficient men, provided the rates of compensation
thus allowed shall not exceed the rates paid to
similar officers in such States and Territories
spectively. In cases where collection district
embraces more than q single congressional dis
trict the Secretary OF the Treasury may allow the
assessor such compensation as he may deem
SEC. i8. And be it further enacted, That each
collector, on receiving a list, aforesaid, and
from time to time as such lists may be received
from the said assessors, respectively, shall sub
scribe three receipts one OF winch shall De given
on full and correct copy of such list, which list
shall DE delivered by him to, and shall remain
with the assessor of his collection district, and
shall be open to the inspection of any person who
NAV apply to inspect the same; and the other
two receipts shall be given aggregate state
ments of the lists aforesaid exhibiting the gross
amount of the taxes to be collected in his collcc
tion district, one of which aggregate statements
and receipts shall be transmitted to the Commits
sioner of Internal Revenue, and the other to the
First Comptroller of the Treasury; and all lists
received from time to time, aforesaid, shall be
in like form and manner transmitted as afore
said.
SEC. 49, And be it further enacted, That each
of SAID collectors shall, within ten day after Ie
ceiving his annual collection list from the asses
sors, respectively as aforesaid give notice. by ad-
vertisement published in each county in his col
lection district, in one newspaper printed in such
county, if any svch there be, and by notifications
to be posted up in at least four public places in