Year: 1865

PUBLIC-No. Sc


AN ACT to amend an act entitled An act


TO provide internal revenue to support the


government, to pay interest on the public


debt, and for other purposes approved


June thrtieth, eighteen hundred and sixty


four.


BE enacted by the Senate and House Of Rrpre-
sentatiues Of the United States of 4merica ia C5a-
gress assembled, That the act entitled =. An act
to provide internal revenue TO support the 60
Sernment, to pay interest on the public debt.
and for other purposes, approved June thir-
tieth, eighteen hundred and sixty. four. be.
and the same is hereby, amended as hereinaf-
ter set forth, namely:


That section four be amended by striking
out the word five" and inserting in lieu
thereof the word ten"


That section eight be amended by striking
out, after the words " within each of which
the" the words " Secretary Of the Treasury.
whenever there shall be a vacancy, or the pub
lie interest shall require. shall appoint, with
the approval of the said commissioner, one
assistant assessor who shall be resident OF
the district of said assessor" and inserting in
lieu thereof the words " assessor, whenever
there shall be vacancy, shall appoint, with
the approval OF said commissioner. one or
more assistant assessor 81, who shall be q resi-
dent of such assessment district"


That section fourteen be further amended by
striking out the word fifty" and inserting
in lieu thereof the words " twenty FIVE"


That section twenty five be amended by in
serting after the words -four hundred thou
sand dollars, the words " and not exceeding
one million of dollars, and one-eighth of one
per centum on all sums above one million of
dollars; by inserting after the words "rea-
sonable charges for" the word "advertis-
ing and by striking out all Of the frst
proviso and by striking out the word "furth-
er " in the second proviso.


That section twenty-six be amended by
striking out the word 'apportionment," and
inserting in lieu thereof the word " appoint
ment."


That section twenty. eight be amended by
striking out all after the enacting clause and
inserting in lieu thereof the words, THAT
each of said collectors shall, within twenty
days after receiving his annual collection list
from the asscssors, give notice, by advertise
ment published in each county in his collection
district, ia one newspaper printed in such ooun.
ty, il any such there be. and by notifications
to be posted up in at least four public places in
each county in his collection district, that tho
said duties have become due and payable, and
state the time and place within said county ut
which he or his deputy will attend to receive
the same, which time shall not be less than ten
days after such notification. And if any per-
son shall neglect to pay, as aforesaid, for more
| than ten days, 1t shall be the duty OF the col.
lector or his deputy to issue to such person q
notice, TO be left at his dwelling or usual place
of business, or be sent by mail, demanding tho
payment Of said duties or taxes, stating the
amount thereof, with a fee of twenty cents for
| the issuing and service of such notice, and with
four cents for each mile actually and neccssafi-
ly travelled in serving the same. And if such
person shall not pay the duties or taxes, and
the fee of twenty cents and mileage as afore-
said, within ten days after the service or the
sending by mail of such notice, it shall be the
duty Of the collector or his deputy to collect
the said duties or taxes, and fec of twenty
cents and mileage, with penalty Of ten per
centum additional upon the amount OF duties.
And with respect to all such duties or taxes a.
are not included in the annual lists aforesaid,
and all taxes and duties the collection of which
is not otherwise provided for in this act it shall
be the duty of each collector, in person or by
deputy, 10 demand payment thereof, In the
manner last mentioned, within ten days from
and after 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 il the
annual or other duties shall not be paid with
in ten days from and after such demand there.
for, it shall be lawful for such collector or his
deputies, to proceed to collect the said duties
or taxes, with ten per centum additional there