Year: 1866

of collection district shall exceed four hundred
thousand dollars, and shall not exceed eight hun
dred thousand, one fourth of one per centum upon
the excess of receipts over four hundred Thousand
dollars; where the receipts shall exceed eight
hundred thousand dollars, one tenth of one Der
centum upon such excess but the salary of no
assessor shall in any case exceed the sum of three
thousand dollars. And the several assessors shall
be allowed and paid the sums actually expended
for office rent, not exceeding the rate of five hum
dred dollars per annum. The commissioner of
internal revenue under the direction of the Sec;
retary of the Treasury, is authorized to allow each
assessor such clerks as he may deem necessary for
the proper transaction OF business and to fix their
compensation, st ch [Suchl assessors shall also
be allowed their necessary and reasonable charges
for postage actually paid on letters and documents
received or sent, and exclusively relating to off,
cal business, and 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 otherwise particularly authorized
And assistant assessors shall, in addition to paw
and charges allowed by law, also be allowed their
necessary and reasonable charges for postage ac-
tually paid on letters and documents received or
sent and exclusively relating to official business:
Provided, That the Secretary of the Treasury
shall be, and he is hereby, authorized to fix such
additional rates OF compensation to be made to
assessors and assistant assessors in the States of
CALIFORNIA and Oregon, and the territories as NAV
appear to him to be just and equitable in conse-
quence OF the greater cost of living and travelling
IN those states and territories, and as may in his
judgment, be necessary to secure the services of
competent and efficient men Provided further
That the rates of compensation thus allowed shall
not exceed the rates paid to similar officers in
such states and territories, respectively


Sec. 23 And be it further enacted, That assis-
tant assessors shall make out their accounts for
pay and charges allowed by law monthly, speci-
flying each item and including the date of each
day of service, and shall transmit the same to
the assessor of the district, who shall thereupon
examine the same, and if it appear lust and in
accordance with law, he shall indorse his appro-
val thereon, but otherwise shall return the same
with objections. ANY such account SO approved
may be presented by the assistant assessor to the
collector of the district for payment who shall
thereupon pay the same, and when receipted by
the assistant assessor, be allowed therefor upon
presentation to the commissioner of internal rev.
enue. Where any account, so transmitted to the
assessor shall be objected to in whole or in part
the assistant assessor may appeal to the commits
shall be finsl and should it appear at any
time, that any assessor has wilfully and corrupt
ly approved any account, as aforesaid, allowing
any assistant assessor a sum larger than was due
according to law, it shall be the duty of the COM
missioner of internal revenue, upon proper proof
thereof, to deduct the sum so allowed from any
pay which may be due to such assessor; or the
commissioner as aforesaid may direct suit to be
brought in any court of competent jurisdiction
against the assessor or assistant assessor in de-
fault for the recovery of the amount wilfully and
corruptiy allowed, as hercinbefore mentioned.


Soc "a And be it further enacted, That if any
person or persons shall knowingly exercise or
carry any trade or business, for the exercising
or carrying on of which trade or business license
is required, without taking out such license as is
in that behalf required, he, she or they SHALL for
every such offence, upon conviction thereof in
lieu OF or in addition to other penalties now im-
posed by law, at the discretion of the court be
two years.


ITO