Daily Mississippi clarion and standard. [volume] (Jackson, Miss.) 1866-1866, 1866-08-04

ment, TO pay interest on the public debt |
and for other purposes" approved Juue /
80, 1864, and acts amendatory thereof
(Continued.)
That section twenty hc amended by stlik- |
ing out all after the cuactng clause aud in
sorting in lien thereof the following: That
the assessor of each collection district shall, !
immed iately after the expiration Of the time
for hearing appeals concerning taxes return
ed in the annual list, aud from time TO time,
"A taxes become liable To hc assessed, make
ont lists containing the sums payable accord
ing to law upon every subject OF taxation Tor
cach collection district; which list shall con
tain the name of cacb person residing within
The said district, or owning Or having the care
or supcrintendence of property lying within
tho said district, or engaged in any business
ar pursuit which is liable to any tax, when
such person OF persons are known, together
with the sums payable by each; and where
fbsle is any property within any. collection
district liable 10 tax, not owned or occupied
bv or under the superlutcudencc ~ any per-
-ou resident therein, there shall bc sepa-
rate list OF such property, specify ing the
sum PAYABLE, and the names 81 the respective
pr0,rietors when known. Aud the assessor
making out any such separate ilst -hall tlaus-
nit to the assessor OF The district where the
persons liable to pay such tax reside, or shall
nave tltll ilIll'tl pa 'ld' ~ '''''i'l7'f
of the list of property held by persons 50
liable to pay such tax, 10 tho end that the
take, assessed under ia, provisions OF tins
act NAV De paid within the collection district
where the PERSONS liable to pay he same re-
side or may have their principal place nl
business And in all other cases the SAID
a SCISSOR shall furnish t. the collectors Of
the several collection districts respectively,
within ten days after the time 81 hearing
appeals concerning take, returned in thc
annual list and from time 10 time thereafter
a. required, Il certified copy OF such list ol
lists for their proper collection districts. And
in case il shall bc a~CcrlIiued that the an
nual list oT any other Inst, winch may have
been, or which shall hereafter be, delivered
to any collector, b. imperfect or Incomplete
IN consequence of The omission of tine names
Of any persons on parties liable TO taA, or in
consequence OF any omission. or uuuolstate-
meut or uudcJNalU8t ION. or false or traudu-
lent statement contained ia any return on
returns made by any persons oI parties liable
to tax, tie said assessor may. from the 10
time. or At amy time Within fifteen months
from the time OF the passage OF thls act ol
from the time OF the delivery of the list 10
tho collector AS aforesaid, enter ou amy
monthly or special list tha names OF such
persons on parties 500 omitted, tugethtr with
the amount of tax tOy which thcy may have
been on shall become liable, and also the
names of the peTson- or partIe, in respect to
whose returns, as aforesaid, there las been
or shall be any omission, characterization, an
derstatemeut, or false or fraudulent state
ment, together with the amounts for which
such persons or partic, may bc liable, over
and above the amount tor which they may
have been, or shall be, assessed upon any rr-
turn or returns made al, aforesaid, and suall
certify or return said list 10 die collector AS
required by law. And al provisions OF Ia"
for the asceTtainment OF liability 10 any TAX,
or the assessment or collection thereof, shall
be held TO apply, as far a, may be necessary
to the proceedings herein authorized ana dl-
rected Aud whenever the word duty" is
used in this act, or the acts 10 which tins y
an amendment, il shall DC construed to mean
tax" wherever such coHs'ructiUu shall De
necessary in order TO effect the purposes Of
said act>.
That section tAyuis.uar ha amended by
striking oul the words without having
taken The oath or animation required 10y
this aci,' and inserting III htu thereof the
words without having taken the oath or
affirmation required 10y LASS.
That section twenty-five be amended 10y
striking ont all after the enactiU- clause aud
inserting in lieu thereof the following: That
there shall be- allowed and paid 40 1 he several
assessors salary OF fifteen hundred dollars
per annrm, pay able quarterly, aud, Ia addi-
ton thereto, where The receipts ui the col
lection district shall exceed the sum Ul one
hundred thousand dollars, and shall not ca
coed the sum OF four hundred thousand dol
lars annually, onr-halt one per Ceutum upon
the excess OF receipts over one hundred
thousand dollars. Where The receipts OF
collection district shall eAoerd four hundred
thousand dollars, and shall not exceed siN
hundred Thousand dollars, uue-iitth 81 one
per cCutum upon the excess of receipts over
four hundred thousand dollars. Where the
Receipts shall exceed siA hundred Thousand
dollars one-tenth Of ono Der ccutum upon
such excess; but the salary ~ 10 SCISSOR
shall IN any case exceed the sum of tour
thousand dollars Aud tine several assessors
shall he allowed and paid The sums actually
and necessarily expended with the approval
OF the Commissioner of Internal Revenue,
tuT office rent; but no account of such rent
shall be allowed or paid until At shall have
been verified in such m3nucr IS the Com
missioner shall require, and shall have been
audited and approved by the proper officers
of the Treasury Department. And he s-l-
eral assessors shall he paid altortho account
thereof shall have been reud red to aud ap-
proved by the proper officers of the treasury,
their necessary and reasonable charges for
clerk-LiIei but no such account shall DO APP
proved unless il shall state the name or
names of The clerk OF clerks employed and
the precise periods OF time fur which they
compensation agreed upon, and shall be ac-
compauicd by an atiidavit OF the assessor
stating that such service was actually re-
required by the necessities of his office, and .
was actually rendered, and also by the attida- /.
VT OF each clerk. stating that be has render /
Ell the service charged in such account on .
his behalf, the compensation agreed upon, /
and that he has not paid, deposited, or as /
signed, or contracted to pay, deposit or as I
sign any part of such compensation 20 the /
Use of any other person, or i'm any way di- /.
rectly or indirectly, paid or given, OF con-
tracted 10 pay or give, any reward or com
pensatiOn for his office or employment. or the |
emoluments thereof: and the chief clerk of /
any such assessor is hereby authorized to adj 1
minister in the absence of the assessor, such /
oaths or aTtirlnarions as are required BY this |
act. And there shall be allowed ana paid TO /
each assistant assessor four dollars for every
day actually employed ia collecting lists and !
making valuations, the number Of days ne
cessary for that purpose to be certified by 1
the assessor, and three dollars for every hun
dred persons asse sse ]d contained in the
tax list, as completed and delivered by him
TO the assessor, and twenty-five cents for
each permit granted for mailing tobacco.
snuff, or cigars and assistant assessors may
be allowed, i'll the settlement OF their ac-
counts, such sum as the Commissioner of IN
ternal Revenue shall approve, not exceeding
three hundred dollars per auuun, Tor office
rent but no account for such rent shall be
allowed or paid until il shall have been veri
ied in such manner as the Commissioner of
Internal Revenue may require, and shall
have been audited and approved by the pro-
per officers of the Treasury Department;
aud assistant assessors, when employed out
side of the town in which they reside, in adj
dltlon TO the compensation now allowed by
law, shall, during such tins employ ed,
receive one dollar per day; and the said as
SCISSORS and ass istant assessors, respectively.
shall be paid, alter the account thereof shall
have been rendered to and approved by the
proper officers of the treasury, their necessary
and reasonable charges for stationery and
blank books used in the discharge of their
duties, and for postage actually paid Oh let
ters and documents received and sent and
relating exclusively TO oliicia' business, and
for money actually paid for publishing no.
tees required by this act: Psorided, That no
such account shall be approved unless it shall
state the date and the particular item of
every such expenditure, and shall be verified
by the oath or affirmation OF such assessor
or assistant assessor; and the compensation
herein specified shall be in full for all ex
penses not otherwise particularly authorized:
Procided further, That the Commissioner OIL
internal Revenue may, under such recula-
tons as NAV be established Inv tha SarrsJar,.