Year: 1864

81 s..-t


LAWS OF THE UNITED STATES.


Passed at the First session OF the Thsrty
| Eighth Csngr~ss.


PuBILc-No. 1887 ...


AN ACT to provide internal revcnu


to support the government, to pa,


interest on the public debt, and fo


other purposes.
[ooSTISuED


Sec. IS And be il further enacted. Tha


there shall be allowed to collectors. in full
compensation for their services and that o
their deputies, a salary of fifteen hundred dol
lars per annum, to be paid quarterly, and In
addition thereto commission of three per
centum upon the first hundred thousand dol
lars, and u commission of one per centum up.
on all sums above one hundred thousand dol.
lars, and commission of one half of one Del
centum on all sums above four hundred thou
sand dollars. such commissions to be compu-
ted upon the amounts by them respectively
collected and paid over and accounted for un.
der the instructions of the Treasury Depart
ment. And their shall be further paid, after
1
approved by the proper officers of the Treasu-
ry, to each collector his necessary and reasona-
tle charges for stationery and blank books
used in the performance of his official duties,
and for postage actually paid on letters and
documents received and sent, and exclusively
relating to official business; but no such ac-
count shall be approved unless it shall state
the date and the particular items of every
such expenditure, and shall be verified by the
oath or affirmation of the collector: Proyidef
That the salary and commissions of no colec-
tor, exclusive of stationery, blank hooks, and
postage, shall exceed ten thousand dollars in
the aggregate, nor more than five thousand
dollars exclusive of the expenses for rent.
stationery, blank books, and postage. and
pay Of deputies and clerks. to which such coll
Iector is actually and necessarily subjected in
the administration of the office Proptded. FIR
h,er, That the Secretary of the Treasury be
authorized to make such further allowances,
from time TO time, as may be reasonable i'm
cases in which. from the territorial extent of
the district, or from the amount of internal
duties collected, or from other circumstances,
IL may seem just to make such allowances.
Sec. IS. And be it further enacted, That
in the adjustment of the accounts of assessors
and collectors of internal revenue which shall
accrue after the thirtioth of June, eighteen
hundred aud sixty-four, and in the payment
of their compensation for services after that
date, the fiscal year of the Treasury shall be
observed and where such compensation or
any part OF il, shall he by commissions upon
assessments or collections, and shall during
any year, in consequence of a new opport,oa-
ment, appointment be due to more than
one assessor or collector in the same district.
such commissions shall be apportioned be-
tween such assessors or collectors according To





but I'm no shall greater amount Of the
commissions be allowed to two or more
SCISSORS or collectors in the same district than
Is or may he authorized by law to be allowed
TO one assesor or collector. And the salary
and commissions of assessors and collectors
heretofore earned and accrued shall be adjust
ed. allowed. aud paid in conformity TO the pro-
visions of this section, and not otherwise.


Sec. 81. And be IL further enacted, That
each collector, on receiving, from time to time.
lists and returns from the said assessors, shall
subscribe three receipts one of which shall
be made upon full and correct copy Of each
list or return, and be delivered by him to,
and shall remain with the assessor of his col
lection district, and shall he open to the in
spection OF any pe,son who may apply to in
spect the same ; and the other two shall be
made upon aggregate statements of the lists
or returns aforesaid, exhibiting the gross
amount Of taxes to be collected in the collec-
tion district, one Of which aggregate state
ments and receipts shall be transmitted to the
Commissioner of Internal Revenue, and the
other to the First Comptroller of the Treasury.


Sec. %. And be il further enacted, That
each of said collectors shall, within twenty
days after receiving his annual collection list
from the assessors, give notice, by advertise
ment published i'm each county in his collec-
ton district, in one newspaper printed in such
county, if any snch there be, and by notifca-
tions to he posted up In mt least four public
places in each county in his collection dis
trict, that the said duties have become due
and payable, and state the time and place
within said county at which he or his deputy
will attend to receive the same. which time
shall not be less than ten days after such noti-
ication and all persons who shall neglect to
pay the duties and taxes so as aforesaid assess
ed within the time specified, shall be liable to
pay ten per centum additional upon the
amount thereof, the fact of which liability
shall be stated in the advertisement and noti-
fications aforesaid. And if any person shall
neglect to pay as aforesaid for more than ten
days. it shall be the duty of the collector or
his deputy to issue to such person notice to
be left at his dwelling or usual place of busi-
ness or he sent by mail demanding the pay
ment Of said duties or taxes, stating the
amount thereof, with fee of twenty cents
for the issuing and service of such notice, and
with four cents for each mile actually and
necessarily travelled in serving the same.
And If such persons shall not pay the duties
or taxes, with the penalty aforesaid, and the
fee of twenty cents and mileage as aforesaid,
within ten days after the service or the send


ing by mail OF such notice, it shall be the du-
~ of the collector or his deputy to collect the
said duties or taxes, and Tee Of twenty cents
and mileage. with ten per centnm penalty as
aforesaid. And with respect to all such du-
ties or taxes rs are not included in the annu-
MI lists as aforesaid. and all taxes and duties
the collection OF which is not otherwise proyi-
ded for in this act it shall be the duty of each
collector, in person or by deputy, to demand
payment thereof, ia the manner last mention
ed, within ten days from and alter receiving
the list thereof from the assessor, or within
twenty days from and after the expiration OF
the time within which such duty or tax should
have been paid: and if the annual or other
duties shall not be paid within ten days from
and after such demand therefor, it shall be
lawful for such collector, or his deputies. To
proceed to collect the said duties or taxes, with
ten per centum additional thereto, as afore-
said, by distraint and sale OF the goods, chat
tells, or effects of the persons delinquent as
aforesaid. And in case Of distraint. it shall be
the duty of the officer charged with the collec-
tion to make, or cause TO be be made, an NC
count of the goods or chattels dstrained. a
copy Of which, signed by the officer making
snch distlaint. shall he left with the owner o,
possessor of such goods, chattels. or effects,
or at his or her dwelling, or usual place OF bu-
siness, with some person of suitable age and
| discretion, with note of the sum demanded
and the time and place of sale: and the said
officer shall forthwith cause notification IL
be published in some newspaper within the
county wherein said district Is made, ii there
ia newspaper published in said county. or to
be publicly posted up at the post Office, II
there be one within five miles, nearest to the
residence of the person whose property shall


he distrained, and in no less tnan two other
public places which notice shall specify the
articles distrained, and the time and place fou
the sale thereof, which time shall not be less
than ten nor more than twenty days from the
date of such notificatiod, and the place pro-
posed for sale not more than Ave miles distant
from the place of making such distraint Pro
pidAl. That in any case Of distraint for the pay


ment of tho duties or taxes aforesaid the
goods, chattels, or effects so distrained shal
| and may he resfpred to the owner or possps