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THE OREGON SENTINEL.
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4 IN ADVANCE.
JACKSONVILLE, OREGON, SATURDAY, OCTOBER 12, 1S61. VOL. VI. NO. 3f).
t AWfl OF THE UNITED BTATE8
I'aiitJ ' Jr,t Sf"" Thitlymvnth Ooiynti.
nr autiioiiitv.
v(), .(() An Act to provide lncrcned
vcnuo from imports, to pity Interest on the
mUIc debt, ami for other purposes.
lie it enacted by the Senate nnd Home of
n.nmtrn Al Vfi 01 wic umictiaiuirs 01 emer
ies In Congress assembled, That from nnd
sftrr the date of the passage of this net. in
lieu of the duties heretofore Imposcel by low
on the articles hereinafter mentioned, nnd on
uch ai may now be exempt from duty, there
thill be levied, collected nnd paid, on the
gx1, wares, nnd merchandise herein enumer
ated and prov tiled for, imported from foreign
eountrio. the following duties nnd rutrs of
duty, that Is to fny : l-'lrst, On row sugar,
commonly called muscovado or brown sugar,
nnd oo wrs not ndvnnccil nbovo numiicr
livclie, JMch standard, by claying, boiling,
rsri'rinoi or other process, nnd on sirup of
iifir or of stignr cano nnd concentrated
jnolusscs, or conccntrntnl mel.ido, two cents
nor pound; nnd on white and clayed sugar,
jihcn advanced beyond the rnw state, above
number twelve, Dutch stand ml, by clnrHy
Inj or other process, nnd tint yet refined,
tuo and a half cents per pound ; on re
fold sugars, whether loaf, lump, crushed or
pulverized, four cents per pound ; on sugars
Mr being refined, when they nre tinctured,
Cviloreil, or In any way adulterated, nml on
pgir candy, six cent per pound i on molasses,
live cents per gallon j Piovidal, That nil
sirups of sugar or of sugar cane, concentrated
jiiotacj or melado, cntcretl under the name of
inolasscs, or any other name than sirup of
ipgar or of sugar tunc, coneentrnted molasses
,eir concentrated tnelando. ihnll be liable to
Weilurc to the rnltetl Slate. On nil tens,
f liceti coin per pound ; on almond.', four cents
prr pound ; shelled nlmnniN. six rents per
Wind ! on brimstone, crude, three dollnrs per
ton i on brimstone, In mils, six dollars jnr
inn on cnfleo, of nil kind, four cents jier
jimuul j on coeoj, three mils per pound on
cocoa leave nnd cocoa shtlls, two cents per
round ; on cocoa, prepared or manufactured,
tht cents per pound; on chicory root, one
nut per iound ; imtl on chicory ground, two
cints per pound ; on chocolate, klx cents per
round : on cnsiia, ten cents per pound ; cusslu
buds, flftccn cents per pound: on cinnamon.
Urcniy cinls per pound; on i loves, ciglil
crntf per pound -, oti cnyt one k pn r. sl o nts
per pound ; on cayisino cppcr, irruiiiul, eight
rtnts er pound; on currants, five cults cr
pound ; on srgoi, uirec cents per poiinn ; on
ereaiu tnrtur, sis. cent) per pound ; on tartaric
icitl, turlnr unetlc, and mclielle suits, ten
eriit per pound; on elites, two cents per
pound; on llgi, five cents per pound ; on gin
pr wot, three cints (wr pound ; on ginger
primml. livecenl ier pound ; n llipinrlccpnstr
nd juice, five cent cr pouiKt; Ihpioriee loit.
one vent per pound; on nnicc nnd nutmegs.
Unity five cents er pound; on mm of till
Linds, not otherwise prorldid for. Inn cents
cr pound; on pepper, six cents per pound;
11 pimento, six cents per jmuml ; on plums.
Hie ants xr pound; mi prunes1, tie cents,
(erpmiud; on nitsln. fivu cents: per pound;
on iinmamif.iclurid Itussln hrmp, forty dollars
tr ton: on Manilla und ulher In miw of ludlu.
tsenty Ihc doikirit tier ton ; on leuil In pig or
bars, one dollar need fifty ciiit tier one hundred
xxnli ; in sheets, two dollars nnd twenty five
tints per one hundud pounds; on while lead
dry or ground In nil, and rid lead. two dollars
nd twtiitx llvo Mills nr one hundreil pnind;
u nit, in sucks, lightisn cents per ono I.-uii
Irrd pounds, .tod in bulk. twelve cents cr uih
bundled poinds; on siU ish. nnchulf cent
?r pound; on bicarbonate of 'lit, one cuit
per pound; ti sal soda, nnc-lulf cent nr
poyndj on caustic soda, one ctiit per pound ;
mi chloride of lime, thirty tint per oiu huu
llrid pound; on fiiIIm-iv, crude, one cult nr
piund, refinul, or partially n Until, two cents
f r pound ; spirit of lur?nl ne, ten cents per
gallon; on oil of cIoms, Keenly cents per
HMi)d ; on brandy, one dollar and Ivcnty live
trnU ptr gallon; on spirits did lllol from
gram, or otiitTtu lit rials, lifty cents per gallon;
en gum copal. ail nllur giinn or rcvlpous mli
timers und fur the same or similar piirposw
s gum copal, I hi cints p-r (Hium.
.See.'.' And bo It furtlicr umelnl. That,
from and after the day and yeur nforcniid,
litre tlull be Iwivd.collcctiil, ,unl paid, on
the importation of the urtielp liereinalleri
mentioned, Ihe following duties, th.it Is loi.ij :
(In arrow toot, tvvtuty per centum ml viilorcin;
on glpger, pit.tfitd or ptik'cd, thirty per
(Miluiuuil vulort'di on li;ies, Iriunns, oranges.
Ijn.inuj, anil nlanlui"'. Uinly nr centum ad
alorm ; on rvrmiuu bark. lilUvn per centum
ailiatorun; on tpiiiilne, thirty Hr rtutuin ml
Nalurcm; on rags, of vtluleur materiul, tui
prr centum ud vslnrem ; on gun ponder, thirij
jr ciiitum od tuloremi on fotiu-rs nuil
iliiHii., thirty Kt ten I u in ad ralnrem ; on
hides, tin er centum ml xulonm i on m!o and
land leather, thirty per ccnluui ad vnloruu ;
on India rubber, ruv or uiiii'mmfaetured, ten
ht cintum ml alorrm ; on India ruliU'r shoes
and boots, thirty Kr centum ud valorem; on
iory, unmanufaclurtd.niul on vegetable hory.
mi K.r centum ud ulorem ; on wines of ull
kiixls, fifty pr eiutuin ud salortni; on s Ik
in the gum, not more udvanced in the niuim
fjdure than tingle Irnm nnd thrnnn or organ
Izc twenty flto KTcinluni ad wiloeciu ; on ull
silks ulued l not over ono ilollnr per sepiure
)aul, thirty per centum nd valorem on nil
silks valued utr one dollar per sriuaro yard,
lorty icr centum ud valorem ! on ull silk Nil
(tj or velvets of which silk h the component
putvrial of chief xalue, valued nt three dolhm
per rniurc jurd. or under, thirty per cenlum
tl valorem ; valued at ova three dollars per
wwc )ard. forty per cenlum od valorem j on
Ws silks, Ihiity iK'r centum ud vuloremt on
ilk ribbons, j.illoons, braids, fringes, laces,
lmU, butloni, button cloths, trimmings, and
Pn fill twist, twift composed ol molmir and
, sewing silk in gum or purified, and all
olber mnni)falurcii of silk, or ol which silk
f mM be the component material of chief value,
pot otherwise provided (or, forty per cuitum
fl valorem.
Sec. 3. pij foe it furtlwr enacted, That nil
articles, gooo, wores, niu merchandise, im
ported frorp be)0nd the C'spn of (lood Jfojio
in foreign vessels, not entitled by reciprexnl
treaties to e exempt from discriminating
Millies, tonago.and other chargts.nnd all other
articles, goods, wrcs and mercliandiso not
Ifliporlcd direct from Ihe place of their growth
Pr production, or In foreign vessels, entitled by
reciprocal treaties to be exempt from discrimi
nating duties, tonnage, and other charges,
''all be subject to pay, in addition to the du
ties impofpd y this uct, ten per centum nd
a!orein: Vnviilfd, That (bis rule shall not
spply to goods, wares and. merchandise im
ported from beyttnd tho Cape of flood Hone
I" American vejwls.
Sec. 4. Apil "o It further onacled. That,
Vil an' "'r "lJ PaMlUKe0,' ",Ia uc'i tliffe
fnil be allowed, on all articles wholly mmu
Htlurrd of malerinls Imporled, on whlf.li duties
RTcd palj wbu e.xportid,a e ubacl(
equal In amount to tho duty paid on such ma
terials nnd no more, to be ascertained under
well rrjrulnlloiu ns shall be prescribed by the
Sccrelnry of tho Treasury s 1'iovhM, That
ten per centum on tho nmount of nil draw
backs, so nllnwed, shall be retained for the use
of the United States by the collectors paying
such drawbacks, respectively.
Sec. fi. And bolt further enacted, Tlmt
nil goods, wares, nnd merchandise, nclually on
shipboard nnd bound to tho United States,
nml all goods wares, nnd merchandise, on de
posit In warehouses or public stores nt the
date or the passngo of this net, shall bo sub
ject to pay such duties ns provided by law
bclorc nnd at the time of the pnsngc of thl
net ; Provnlctl, That nil goods deposited In
publlo storo or bonded warehouse nftcr tills
net takes (fleet nnd goes into operation, If de
signed for consumption lu tho United Stntcs,
mint be withdrawn therefrom, or tho duties
thereon paid In three months after the same
nre deposited, nml goods designed for exporta
tion nnd consumption in foreign countries mnv
bo withdrawn by the owner at nny time be
fore tho expiration of three ycurs nfter the
Mime arc deposited, such goods, If not vvllli
drawn in three years, to be regarded ns aban
doned to the Government, mid sold uudcrtuch
regulation ns thu Secretary ol tho Treasury
may prescribe, nnd thu proceeds paid Into the
Treasury : J'rovulttl, That merchandise upon
which the owner may have neglected to pay
duties within three months from the time of its
deposit may be withdrawn nnd entered for
consumption nt nny time within two years of
iiiu unie ni us ncposii, upon mo payment ol
the legnl duties, with nn nddlllon of twrnlj
llvejier centum thereto: VitvnM,nUn, Tint
mcrchnndiiu upon which duties hnvo been
piid, if exported to n foreign country, within
three years, shall be entitled to return dulits.
proper evidence of such merelmiidlno having
been landed abroad In be (uinishtd lo llie col
lector by tin Importer, one per centum or said
duties to bo retained by Ihe Government.
hVe.fi. Audit ttjuillitr tmittvl, Tlmt the
act eullt'ed " An net to provide lor tho pnv
mint of nuuiiintllng Treasury notes, to nulli
onre a loan, to regulate mid fix the duties on
Imports, nr.d for other purposes," npprtmil
.Mnrt.li two, eighteen hundred nnd sixty-one, lie
nnd tho same Is hereby amended, ns follows
that Is to say. Klrst, in section slx.nrtlcle first
after the- words " In cordials nnd," strike out
liquors." mid insert liqueurs :" .Second. In
Iho same section, nfter (lie word ' represent,"
liicrt, " I'roiultil aim, Tli it no lower ratu or
amount of duly hall bo levied, collected, nnd
paid on brandy, spirits, ami nil oilier spirituous
licee-ragcs, than Hut now fixed bv luw for the-
description of first proof, but shall be In
creui'til in prnKrttou for any greater strength
limn the streuulh of first proof;" 'Ihlnl, In
ccllon sovtnlh, clnuso fiflli, the words "on
screws, Wdslutl or plated, nnd all other screws.
o iron nr any other metal than iron," shall lie
striektu out, nnd the vvouN "on screws
or any other mrlnl than iron," shall In
inscrlid; l'ourlh. section Iwilve.nrticlu first
after Ihe words" eighteen cents." where they
first ncriir. Insert "or less;" l-'ifili, section
thirt-t n. nrticle second, after the vvord " 11111111
facloier," in-trl "e'.rept liosicry ;" Hixh, in
the same section, urliele third, striku out
wool," wherever it occurs, nnd Insert In each
phirv" worsted;" Seventh. In section lourleen
rlielc first, after the word" ten per centum.'
uiiert "ad valorem;" lUghlh, in se-ctlou II f
livn. Ufote il.e wonl "yarns," Insert hemp;"
In the s.i mo sett Imi. nfter theword "slieetlnt:s,'
nisi rt " or II i. or lienip j" nml strike out "jub
sxl," nnd In licit lliercof insert 'jutevariwi;'
Nmlli, in S(.ction twenty-two, strike out the
wonl "iinwrnught clay, lliree dollars ier
Ion;" Ti nth, Ii section nineteen, strike out
" composition nf glns or paste, not set, in
t 111U.1l for ue by jewi Hers ;" lllevcnth, In sec
lio;t twenty. two, strike out " compoiition of
al4K or pasle, when set 5" Twelllh, scellcn
twenlv-lliree, article ilidillilng metal, irikc out
")nrdi" and Insert' foot ;"
(ire. 7. An I be It further enacted, That all
acts mid juris ofucls repugnant to the pro
vision of this uct Imj nnd the sam- nre hereby
repealed; FiovhM, That the cxiiting laws
shall en 1 end to, and Ik in force for, the colleo
I 011 orduthvii imposed by this act, for the pros
edition und punishment ol ull ofivuecs, nnd for
the recovery, colkxtlon, dutribution, and re
mission of nil lines, penalties, and forlelturcs,
as fully and efiVclually ui if every regulation,
puuliy, forfeiture, provision, clause, matter,
und tiling to that (fleet in tho cuistiug laws
cuniulued, had been iusx-rtctl iu and re enacted
by this net.
Sec. 8. And bo it further enacted, 'fliiet a
direct tux of twenty millions or dollars bo nml
is hereby onually laid on tho United Mutes,
mid the same shall bo and is hereby appor
tioned to tho States, reflectively, in maimer
lollowiug:
To the Hlnto of Maine, four hundred and
twenty thousand eight hundred and twenty-six
dollars.
To iho Slalo of Xew IIiitrtplilro, two hun
dred mid eighleu) lhmuuw four hundred mid
six ami two-lhirJ di)ll,ire.
To Ihe Stule of Vermont. Inn hundred nnd
eleven tlioumnd and sixty-eight dollars.
To tho Stale of Massncliu.2tts. eight hun
dred und twenty four thousaud live hundred
and cighty-oiie.iud one-third dollars.
To the Slute of IJIiodu Island, one humlret
und sixteen thousand nlno hundred and tlxty
tlireo and two-third dollars.
To the Statu of Connecticut, three huudrexl
and eight thousaud two hundred und fourteen
dolLirs.
To the Slnto of ew Votk. two million il.x
hundred and three thousand nine hundred and
eighteen and two-third dollars.
'J'o the Stale of Xew Jerwy. foip- hundred
and fifty thousand onu hundrvi) and thirty-four
dollars.
To tho SlltC of renn'ylvonl, opo million
nine hundred uud forty six thousand so veil
hundred nineteen mid one-third dollurs.
To the Slntoof Delaware, seventy-four thou
sand six hundred and eighty-three pud one
third dollars.
To the Stale of Maryland, four hundred
und thirty-six thousand ci0'lit liuulred oqd
tHCnlydhrec nnd ono third dollars,
To the State of Virginia, nine hundred and
thirty-seven thousand live hundred and fifty
and Uo-lhlrd dollars.
To the Slate of North Carolina, five hun
dred and scventy-sl thousand one hundrcel
and ninety- four and two-third dollars.
To tho State of South Carolina, three hun
dred and sixty-threo thousaud live hundred and
suveuty and two-third dollurs.
To the State of Georgia, (Wo hundred and
eighty-four thousand lliree hundred and sixty
seven und oie-third dollurs.
To the Slnlp of Alabama, five humlred and
tweuty-nluo tlmsund lliieo hundred and thir
teen und qnc-hlr(l dollurs.
Tn the Sliftfi pi Mississippi, four hundred
am) thirteen thoutuud eighty-four and two
thin dollurs.
To. the Stale of iOoulilana, thrfP hundreel
and eighty-five thousand eiglt huudrce) op,d
tljly-six and two-third l,ol,ps.
To the Slatp of Ohio, one 1IIIIoh fjye ni
drcd and sixty-seven thousand clghty-nlnc nod
one-third dollars.
To tho Slnto of Kentucky, seven hundred
nnd thirteen thonniid six hundred and ninety
five nnd one-third dollars.
To the State of Tennessee, sl.x hundred nnd
sixty-nine thousand four hundred nnd ninety
eight dollars.
To the Slate of Indiana, nine hundred nnd
four thouand eight hundred and seventy-five
nnd one-third dollars.
To tho Slnto of Illinois, one million one
hundred and forty-six thousand five hundred
nnd fifty-one nnd one-third dollars.
To tho State of Missouri, seven hundred
nnd sixty-one tho'unnd one hundred nnd twenty-seven
nnd one-third dollars.
'J'o the State of Knnsns, tcventy-ono thou
sand seven hundred nod forty-three nnd one
third dollars.
To the State of Arknnsas, two hundred nnd
sixty-one thousand clghr'liuiidrenvnifltHglity
six dollars.
To Ihe Stale of Michigan, five hundred nnd
one thousand seven humlred and sixty-three
nml one-thiid dollars.
To the Statu of Florida, seventy-seven
thounud five hundred nnd twenty-two uud
two-third dollars.
To the Stnte of Texas, three hundred und
fifty-five thousand ono hundred nntl six uud
two-third dollars.
To the State of lown, four hundred mid fifty
two thousand und eight v -eight dollars.
To the Slate or Wisconsin, live hundred
nnd nineteen thouand six hundred und eighty
eight nnd two-third dollurs.
To Iho Stnloof Callfornln.two hundred nnd
fifty-four thousand live hundud uud thirty
eight nnd two-third dollars.
To the Slate of Minnesota, one hundred nnd
eight thousund five hundred and twenty-four
dollars.
To the Slate of Oregon, thirty-live thou
soul one hundred and forty mid two-thirds
dollars.
To the Territory of New Mexico, sixty-two
thousand six hundred nnd forty-eight dollars.
Tn the Territory of Utah, twenty-six thou
sand nine hundred mid eight-two dollars.
J'o the Territory of Washington, seven
thouiand seven hundred und lifiy-llve nnd one
third dollars.
'I'o the Territory of Nebraska, nineteen
thousand three hundred ami twelve dollars.
To the Territory ol Nevada, four thousand
llvu hundred mid iilndv-two uud two-third
dollars.
To the Territory of Colorado, twenty-two
thoutiud nine hundred mid live und one-third
dollurs.
'I'o tho Territory of Dakota, three thou'ntid
two hundred und fori) -ono mid one-third
dollars.
'I'o the District or Columbia, forty nine
lhouiiud four hundred und Ihlrtj-scven nnd
mit'-thiid dollars.
Sec. 0. And be it further enacted, That for
the purpose of mncrning thu nbovo lu. nml
colli cling the same, thu 1'rcslihnt of the Uni
ted States be uud he is hereby iiuthnrir. d to di
vide. re.Micctlu'ly, Ihe Stolen mid Territories
or the United .Stales und the District of Co
liimbla inlneonvuiieiit colhctinn districts, nnd
lo nominate uud, by mid with the ml vice of
the Senile, to appoint mi assessor mid a col
color for each inch district, who shall bo free
holders utd resident within the same: Pro
vitlal, That any of raid Slates an I Territo
ries, ni wtll as the District of Columbia, may.
If tho J'reTidcnt shall dam it proper, lie crecte-d
into one district : And y.cvnltil further, Tint
tho nppointment of said asiessors nml collec
tors, or any ol them, shall not bu made until
on or niter Ihc second Tuesday in February,
one thousand eluht hundred mid sixty-two.
See. 10. And lie it further enueled, Tlmt
bclorc any sued collector shall enter upon the
dune's ol his office lie shall execute u bond for
such nmount a shall be prescribed by the Sec
retary ol the Treasury, with sureties o be ap
proved us sufficient by the Solicitor of Ihc
Tietuury, containing the condition that said
collector shall justly apd faithfully account for
to tho United States, nnd pay over, in compli
ance willi the order or regulations uf tho Sec
retary of the Treasury, all public moneys which
may come lito his hands or posi-sicdon ;
which bond shall bo filed in tho office of tho
First Comptroller of tho Treasury, to lw by
h m directed to bo put In still upon uny breach
of Iho condition thereof. And such collectors
shall, fiopi tiiiio tn time, renew, strengthen,
uud incrt'iixo their official bonds, ns the Secre
tary of Ihe 'I rcairy ipay direct.
Sec. 11. And be it further pnnqlcil, Tlmt
each of tho assessors shall divide Ids dl.trlct
into n convenient nmn,lier 'iT qricssqicnt dis
tricts, within euph pi whiph he shall appoint
one retectuhlo freeholder o boess'stunt asses
sor; nnd each assessor nnd ussistnnt assessor so
appointed, and nccepling tho appointment,
shall, before he enters on Iho duties of his ap
pointment, takennd subscribe, before some com
petent magistrate, nr some collector, to bo ap
pointed by this uct, (who Is hereby cut'iowcred
to administer Iho same.) the following outh or
affirmation, to wit : ' 1. A. 11., do swrnr or
affirm, us the case may be, lh.it I will, to
tho best of my Know ledge, skill, and Judgment
diligently and faithfully execute the office and
duties of assessor for, naming tho assesmenl
district, without favor or partiality, and that
I will elo equal right und justice in tver.v
case In which I shall uct ns ucssor," .Ami
a certificate of such onth or affirmation shall
be delivered to tho collector ol tho district for
which such ussessor or ussistnnt assessor shall
bo appointed. And every assessor or assis
tant assessor acting in said office without
having taken tho said oath or affirmation shall
forfeit and pay one hundred dollurs, one moiety
thereof to tho use of Iho United Slates, null
tho other moiety thereof to him who shall first
sue for the same ; to be re-covered, with post
of suit, In any court having competent juris
diction. Se-c. 12 And be it further enacted, Tlmt
tho Secretary of tho Treasury sh ill establish
regulations tutuhle und necessary for carrying
this act into clftst ; which regulations shall
bo binding on e-uch assessor and his assistants
jq the performance of tho duties enjoined by
or under this net, und shall olo frumo instruc
tions for the said ns-'ffeors and their nsslstnnlsj
pursuant to which instiuctlons tho said usses
ors shall, ou the first day of March next, ill
rep I and cau,w the several assistant assessors
in the district to inquiio after und concerning
all lauds, lots of ground, with their Improve
ir)cpts, buildings, and dwelling-houses, muda
liable to luxation under this net, by reference
as well to any lists of usscsment or collection
token under tho laws ol tho respective Slates,
as o any other records pr dopumcnls, and by
all pther lawful wnys uud nieans, nnd to value
and euumeruto the raid objects of luxation in
the manner prescribed by this act, am in con
formity with llw regulations nnd inslruplions
above mentioned,
Sec. 13. And bo It further cnnclei.Tbnt the
said direct tux (aid by (hs net shall bo asses
sed and laid on the value of all lands and lots
of ground, with their improvements und dwelling-house's,
which several article's subject to
(allou jball bo cpiB)uut?i W)! valued, by
the respective assessors, ai tho rate each of
them is worth In moony on the first day or
April, cigotccn hundred nnd sl.x(y-two : Pro
vidtil, hoictvtr, Tlmt nil property, or whatever
kind, coming within nny of the foregoing de
scriptions, nml belonging to tho United Stntcs
or nny Slnte, or permanently or specially ex
empted from taxation by the laws of the
Slate wherein the same maybe tltunlpd lit tho
time of the passage of (his act, together with
such property licloriglng to any Individual,
who actually resides thereon, ns shall be worth
the sum of live hundred dollars, shall be ex
empted from the aforesaid enumeration nnd
vuluntion, and from Iho direct tnx nforcsuld :
And provided further, That in making such
assessment duo regard ihnll be hod lo uny
valuation that mav have been made under the
authority of iho Slnto or Territory nt nny
period nearest to said first day of April.
Sec. 14. And bo it.jfurljiu' cimcted, Thnl
tho respective nsH!laiiiSsl!&sorii"!mtlli Imme
diately tiller being required us aforesaid by the
usscssors, proceed through every purt of their
respective districts, una shall require nil per
sons owning, possessing, or having tho care or
management uf nny lands, lots of ground, build
ings, or dwelling houes, lying nnd being
within the collection district where they
reside, nnd llublo lo n direct tnx ns aforesaid,
to deliver written lists of the same; which
hsls shall bo Hindu In csk.Ii manner ns may be
directed by Ihc nscssnr, und, us far ns prac
ticable, eonformnbly lo Ihoso which may be
required for thu runic purpose under the au
thority of tho resieellvc Slates.
Sec. lfi. And bo it further enacted, That If
nny person owiilnrr, possissing, or having the
care, or luumigcmciit nf property liable to n
direct tux, us nforcsuld, sJiull not bo prepared
! in exinnii n wriiien nsi vviieu rcquircei. ns
I afortsaid, nml limit consent to disclose the par
ticulars 01 uny nml nit iiiu minis nml mis 01
r mid, w llh their Improvements, buildings nnd
dwelling houses, tuxufi'r ns aforesaid, then, nnd
in tlmt case, It shall be the duty of tho officer
to make such list, which, being distinitlv read
nml consented lo, shall be received ns ll.u list
of such iersou.
Sec. III. And bo it further ennctcd, Tlmt ir
uny such crsmi shall deliver or disclose to uny
us'essor ornsslslnnt nssessor appointed In pur
suance of this net, nml requiring 11 list or lists,
us nforesald, uny falsa or Irnudulciit list, with
intent to defeat or cvadu tho vuluntion or enu
meration hereby lutemlid to bu made, such
person, so offending, mid being thereof con
victed before nny oilier court having conic
tent jurisdiction, shall Itc lined In the sum not
exceeding five hundred dollurs, nt tho discre
tion of tiie coin t, nml shall pay ull costs uud
charges of proiHCiilii 11 ; mid the valuation nnd
enumeration required by this uct shall, In all
such cases, bo made, as nforcsuld, upon lists,
according to thu form above described, to be
made out by the nssissors nod nssistunt usscs
snr, respectively ; which lists thu suld u.es
sors nre hereby inillioriml nml required to
make according lo the best information they
can nblaiii, nnd for the purpose of making
which they uru hereby 1111tl10rl7.nl In enter into
and upon all mid singular tho premises, re
sectivily; nnd from the vnluutiou and enu
meration so nude there ihnll bo no tipptal
Sex 17. And be it further cimcted, Tlmt In
cuse nny h.tsoii shall be uhcnt (rum his place
or residence' nt Ihe lime un nmesjor iiill pell
to receive the lint of such person, It shall bo
Ihc duly of such nsessor or assistant assessor
to leave at the house or place oj residence of
such 1 c.-son, with some person nf vallublp age
und d scret on, n written note or rncmnratiduui
requiring hltn to picsenl to inch ussetsnr the
list or lull r quired hv this net within luidov,
from the dale of such note or memorandum.
Sip. li, A, lid bo It further euuclcil, That if
any person, qn lining notified or required as
aforesaid, shall rt'fip or negltpt to five inch
lilt or lists 119 aforesaid within tho tluio re
quired by this net, it shall bo Iho duly of the
iKsessor Tor tnc assessment district wltliiu
which inch crson shall reside, mid he is here
by nulhoriml und required, to enter Into nnd
upon tho hinds, buildings, dwelling houses, and
premised, if it 1)0 necessary, of inch persons to
refusing or neglecting, uid lo muke, qcpordlng
to the host information which ho enn obtain,
nml on his own view nnd information, such
lists of thq hinds, npd lots of crouud,wth their
improvements, iillduw, nml dwelling-houses,
owned or possessed, or jinder the pare or man
agement of suph person, ns nre required by this
uct; which lists so made nnd subscribed by
such ofecsor shall bo taken nnd reputed as
tffWl M)t luljjaicut lists or tliu persons ami
properly lor wmen men person is 10 w taxcei
for the purposes ol this act.
See. 19. And be it further enacted, That
whenevever there shall bo In nny nssesiment
district nny property, lands, uud lots of
ground, buildings, or dwelling houses, not
owned or possessed by, or midir tho euro nnd
management of, any person or ersoiis within
such ilislriut, and liable tu be taxed ns afore
said, nnd no list of which shall bo transmitted
lo the assessor In Ihc manner provided by this
act, it shall bu (lib duty of the asegor for
such district, and ho is hereby authorised nnd
rctiuirctl, to cuter into and iqion the real Cotute,
if it be necessary, and luko such view thereof
und maho lists of the name, according to the
form proi-crlbcd, which lists, being subscribed
by tho sa.d assessor, shall bo taken and re
puted us good and sufficient lists of such prop
erly, under nnd for the purposes of this act.
Sec. 20. And bo it further cunclcd, That
tho owners, possessors, or persons having the
care or management of lands, lots of ground,
hiildings, and dvvclling-houscs, not lying or
being within the assessment district in which
tiey reside, slmll bo permitted lo inako out
and deliver tho lists thereof required by this
uct, (provldul the assessment district in which
lio suui objects of luxation lie or bo is therein
distinctly stutcd,) ut tho time and in the man
ner prescribed, to tho assessor of the asses;
ment district wherein such persona reside.
And it shall bo tho duty of tho assessors, in
ull such cases, to transmit such lists, nt the
lime ami pi tho manner prescribed Tor tho
transmission of Ihc lists of tho objects of taxa
tion lying nnd being within their respective
nsncsyment districts, 10 the aucssor of the col
lection district wherein tho said objects of tax
ation shall lio or bo Immediately after tho re
ceipt tin rof; nnd the said lists shall bo valid
and sufficient for the purposes ol this act and
on tho delivery of ovcry sueli list, the person
making and delivering tho same shall pay to
the assessor ono dollar, which ho shall retain
to his own nsp.
Sec. 21. And be it further ennctcd, That
the lists aforesaid ih-dl betnken with refercnte
to tho day fixed for that purpose by this net,
as aforesaid ; and tho assistant assessors, re
spectively, after colleclimr tho said lists, shall
proceed to arrungo the saiqc. and to Riako two
general lists the first of vvfiieh shall exhibit,
in alphabetical order, the names of oil persons
liable to pay a tax under this act residing
within the assessment district, together with
the value and assessment of the objects liable
to laxatiou within such district for which each
such puon is liable, nod, whenever so re
quired by the assessor, 1h amount of direat
ux navuljlc breach peiton op w'.tn fl'f'?
under tho Stnlo laws Imposing direct luxes:
nnd the second list shall exh.blt, in alphabetical
order, the names ol all persons milling out of
tho collection dislrict, owners bf projnjrly
within tho district, together with the value
nod assessment thereof, with tho nmount of
direct tnx pa) able thereon ns niorcsoid. The
forms of the suld general list shall bo devised
nnd prescribed by tho assessor, nnd lists tnken
according to inch form shnll be irmda out by
the assistant assessors nnd delivered to the
nssessor within sixty dues alter tho elny fixed
by this uct, ns nforesald, requiring lists from
Individuals. And If nny iisilstntit ns'cssor
shnll fail lo perform nny duty assigned by this
act within tho tlmo prescribed by Ids precept,
wtirrant, or other legal Instructions, not being
prevented therefrom by sickness or other una
voidable accident, every such nsslstntit assessor
shull be discharged from office, mid shall, more
over, forfeit und nay two hundred dollurs, to
be "recovered1 for llie use of the. United States
in nny court having competent jurisdiction,
with costs of suit.
.Sec. 22. And bo it further enacted, That Im
mediately nflcr the v nluatlons mat enumerations
shnll liav'c been completed ns iifore.-iild, Ihe as
sessor In each collection district shall, by adver
tisement In some jiutille newspaper, If any there
lie In such district, nml by written uutincntluux
lo bu puldlcly postul In ut le-ist lour of the
most puldie places In cuch collection district,
advertise nil persons concerned or thu phco
where Ihe said lists, valuations and enumera
tions may be seen nml examined ; mid that dur
ing twenty-live days nfter the publication of
thu notifications, oh urbrcimld, appeals will he
received nml determined by him relative lo nny
erroneous or excessive valuations orcmiimrn
t'ons ly the assessor. And It shnll lie the duly
of the assessor In each collection district during
tvtciity-llvcduvs after Ihu data or publication
to lie made ns nforesald, lo submit the proceed
lugs or the usrMnnt nscsors nnd the list by
tin 111 received or taken as nlurvsuid to Ihe Ir
spiclluu ofmiy nnd ull persons, who shall npply
ror Hint purpose; nnd the said nsessors are
hereby niilliorlr.d lo receive, lunr and deter
mine, In n summary vvuy, according lo law nml
right, upon nny nnd nil nppcr-ls which mny liecx
hltilled ugnlnst the p-ocetdlugs of Ihe said as
sessors : ProniM nlinvji, That It shnll Iks the
duly of said assessor lo ndvertlsu nnd attend,
not less limn Iwu successive days or tho laid
twenty-live, nt the court-hoii'o of iticli county
within hiscnlUctluu district, there to 1 t-ciivcutid
determine upon Iho uppenls aforesaid : And
prtitidal otto, That Ihc question lo be1 determined
by the nccssor, on nu nppal respecting the
vuluntion or properly, ihall lie, wlntlar the
valuation complalmU of bo or bu not lu n just
relnt.on orpioporllou loothervaluutlons lu the
same collection do-trlcl. And nil appeals to
Ihc asc?iors, as aroresald. shall lie made lu
writing, and shall specify Ihe particular enusc,
iimttu or llilnc leMii cling vvhleh n diclslou is
liiin:lid. uud thuli, moreover, stale the ground
nr princlplu of Imqunllly or error lomjilatucd
of. And the nsers(,r shall have Iho puwir lo
re-rxnmliie nnd equullre tho valuation ns shall
uppeur Jii't nnd cimltuhtu J but no valuation
shall ! Increased without a previous notice of
ut leant lite day k, lu Ihu Jiaily luliieslid.tn up
pear nml object tn the same', ft ho Judge proper;
which notice shall lie Hi Veil bv it
nolo in writ
Ing. to liu left ut Ihu dwelling house uf the
party by nicli assessor, or un nssUtnnt nssesor.
See. '.'It. Ami bo It further enacted, That
whenever 11 State, Territory or (he IIslr!rt l
Columbia shall contain inure than uiiucnlltp
lion dltrlct, the usrcssurs shall lave power, on
examination of the Hats rendered by jho iissltl
nut nwcrrors, nccoiillnx to the provisions of
this net, lo revise, adjust nml rqimllr.e Ihevnlu
nllou of lands mid lots of ground, with their
Improv- incuts, buildings nm dwelling houses,
between such collation dUtrlcls. by lb ducting
from or nddlug lo either such n rate per centum
as shall appear Jut and equitable.
Kip. 'l. And bo It further enacted, That the
iifMirolnill, Immediately afl'r Iho expiration
uf Iho lime fur hearing and deciding upiieuls,
make out corre-pt lists of Ihu valuation nml enu
meration lu cuch cullccllou district, nml deliver
Ihu sumo to tho board of aswors hereinafter
comitlliilie lu ami for tho Slates respectively
And It shall bo the duly of nscor in eacli
.Stule to ton vent- in ewieiul meeting ut sm.Ii
limn nml place ns shall bo appointed and di
rected by ihe Secretary of tho In-usury, And
Ihu suld asseksors, or a majority of them, so
com uud, shull constitute, and aru hereby con
atttlitid, u boanl of iisxh on for tho purposes
ot lids act. and shall make mid establish such
rules and regulations ns to Ihem shnll appear
iKcei-mry fur carrying such purposes Into ef
fect, not being liicnuidsicut with this net or Ihe
laws of Ihe t'ulltd States.
Sec. '.'5. Ami bo It further enacted, That the
mid bunid of n-'Nors, com cm eland organised
us nforesald, shall and may poliit a suituhlc
person or persons to bo their cleik or clerks,
hut out more than onu Tor each collection dis
lrict, who shull hold Ids 0: Ihe f olllce or pfil-c"
nt the pteaMiiu nf su!d board of assessors, and
whoso duty It shall bo to receive, recoid and
preserve all lax lists, return, nml other docu
ment delivered and made to the snld lioard of
assessors, und who shull take 1111 oath (orulilrm
ntlon If consctcnteiiiidv scrupulous uf taking un
oath) faithfully to dirchurge his or their trn.t ;
and In default of taking mcli oath or nfllrmn
Hon, previous to entering 011 the duties of such
appointment, or on failure to perfuun nny part
ot the duties enjoined un him or theiu respec
tively by this uct, ho or they shall respectively
rorfclt and pay the sum or two hundred ilollnr
tor Iho use ol Hie United States, to bo recov
ered in nny court having competent Jurisdic
tion, nnd shall nUo be icpiovcd from oflleo.
Sep 211. And bo It tortlier enacted. That It
shall be Ihe (Inly or said clerks to record the
iuococdln uf Ihc said board of nsscMors. and
lo enter on tlio recnrels U10 names of such of
me i,sessors as shall nltend nuy gcneinl meet
Ing of tho lioard r assessors for tho puipoc
or this uot. And If nny nsessor shall fall to
attend such general meeting, his nWnce shall
bo noted on tho suld record, r.nu" he shall, for
ovory day ho may bo ubscnt Iherefiom. forfeit
nnd pay iho sum of ten dollars fop flic uso of
111a I'Hiiieioiaic. And ir nny assessor shall
full or neglect tn furnish tho said board of as
sessors with tho lists of valuation and enumera
tion of each nMCMinent dh-tiict within hi col
lection district, within tlueo days after the
tlmo appointed as aforesaid for such general
meli (if the wld bonid of ai-scssor. ho shull
forfeit and pty Iho sum of live hundred dollars,
tor Iho use of ibo United States, nnd moreover,
shall forfeit his compensation as ussestor. It
shall bo Jc (July of tho clerks of suld board of
assessors p certify to Ibo Secretary ot the
Treasury an extract of tho minutes of the
board, showing suph failures pr ueslect. which
shall bo tufllcicnt evidence nr thu forfeiture of
such compensation to al Intents and purposes:
Proiuffd alimii, 1'liat It shall bo iu thu power of
the Secretary of ttio Treasury to exonerate suph
ustesor or assessor fiom the forfeiture of the
said compensation, In whole or In part, as to
him ihnll appear Just nnd equitable.
Sec. 27. Ami bo It iiirlhcr enacted, Tlmt if
tho suld boaiij of assessors elmll not, within
three days after tho first reeling thereof as
uforesalej, bo furnished with all Ihe lists of vl
nation of t)o several counties nnd Stnto ills
trlcts of rjny State, they shall neveilhclees pio
ceed to rpako out tho equalization nnd appor
tionment by this net directed, and they fclmll
nudgn to such counties und State ilstrlut tho
valuation lists of which shull not hnro been
furnished such valuation as ther shnll deem
Just ntit) rgt; niul thu valuation thus made tn
eiiuu uuuuiers nun oeiuu uiierioiB uy 1110 uoartl
of assessors shall be final, ami Iho proper quota
or direct tix shall bo and Is hereby dipped tu
bo Imposed Ibireon accordingly,
fjvv .'S. Ajm be t lurtb,e,r cpactid Th-tt (
shall Itc tho duty of tho raid board of ncisors
diligently nnd carefully to consider nnd exam
ine Ihn said lists of valuation, and they shall
linvcthc power to revise, Adjust nnd equalize
Ihc valuation of property la nny poitnly or
State district, by adding thereto, pr deducting
therefrom such n rule ier centum ns shall, un
der the vnluutiou of the several counties nnd
Rlalp dlnlrlcU, bojust and ciulttble: I'nmM,
The rc,illir vnlustlon or properly In the same
county shall not tie changed, unless manifest
.......... r , .r..,1.... .,...11 1. ...... -r.l...
iiiu, ,,f ,iii,Liii-vtiuii Minn nivui ,i, hhj ui nu
lls! of valuation, lu which case the snld asses
sors shall iinvc power to correct Ihc same, ns In
them shall npx.nr Just nnd right. And If, In
coiiHioui-nce of any rcvlsnl. change and altera
tion nl Ihc snld vuluntion, nny Inequality shall
lie produced in Ihc apportionment of the sntd
direct lax lo the several Stales ns nforesald. tl
shall lie the duly of the Secretary of Ihe Trcjv,
sury lo report the same to Congres, to the In
tuit that provision mnr bo made by law for
reclining-such Imqunllly.
Sec. m And I) lruUiiw4eiil-JEMjOJ.
soon ns the said lioard of nnscseors fluillhiev c
completed thu adjustment nnd equalization of
Ihe valuation nfon sntd, they shall proceed to
nppottlon lo each county nnd Stnlo district
piopcr quota of direct tax. And the
satd boanl of nsscsors shall, wllhln twenty
dtysAricr the time appointed liy the Seen lary
or the Tiensmy lor their dtti meitlng, complete
(he said nppoitlunmciit, mid 'hall record the
snmc; they shnll thereupon rurther deliver lo
each aseiwiir n certificate of such nppolntim.nl,
togilliir vllh tho several lists by the niirwor
rifpecllvely presented lo tho lioard asnfoio
said, ami transmit lo Ihc Sccrrtnry of Ihc Trta
surv n certificate or the nppnrtlomncnt by tin in
made ns nroresald ; nnd tho ns-essors lesiiec
tivil shall thereupon proceed to rev Ise their
icsjiictlve lints, nml alter nml moke Iho same
In nil resiH-cts conformable lo tho apportionment
nrmesnlit by the said board of nsi-ors ; mid
the said iimi-p.-ois respectively shall muke mil
lists containing tie sums payable according lo
the provisions of lids net tqin every object or
taxation lu mid lor each tolleptlpn illvtrlpt ;
which lists shall contain Iho nnme of cndi per
son refilling within IhcHuld dlstrlLt iniulng or
Imv lug the care or superintendence of proprfly
Ivlng within Ihe snld district which Is liable to
the said tax, when such person or per 011s are
know 11, together w .t Is the sums pay able by each;
and w hero there Is nuy properly vvilldnnny
collection district liable to Ihe payment of the
suld lux, not owned or occupied by or under Ihc
superintendence of nuy person resident therein,
mere siiuii lie u srpmnie nl ol men preqwriy
ieiL-biiuii in.-u n puiuiL- ,it ui fintii uo" i ij.
in, rire inn liu- uiiin iiuiiiiii. nml ii.n iiflinp ni
the resiiictlve iiremrlctors. where known. And
the snld nssesori shnll furnish to the collectors
01 1110 several collection nisincip, respectively,
within thlily-llve days niter tiu nppottinmuciit
Is completed, ns aforesaid, a cerlllltd copy of
.11e.l1 lift ot Ibts for their proper collection dis
trict', mid lu default ol erforinnnce of the du
ties enjoined 011 thu board pf tissossors nml
usslttmit ussifsuts, respectively, by this section,
they shall severally and Individually forfeit
nml pay Ihn sum or live hundred dullais to the
use of the I'nltrd States, lo lw re-covered lu
nnv court having comiietint Jurisdiction. And
It Is hereby 1 imctid and deebind that the vnlu
ntuin, ii'sesMiient, tipinllratlou mid apportion
mi ut innde by the snld board of asinvror, as
nforcsuld, shall Iki nml remain In full forpu and
operation tor laying, levying and collecting,
ye inly uud every year, Ihu annual direct tax by
this net laid ami linpotcd, until altered, modi
fied or nbolbhtd by lavr.
See. 3D. Ami It it ftnlhtr matted, That
there ihnll bu ullnwed and paid to the several
nssit'sors and assistant assessors, for their ser
v Ices under tide act to each assessor tw o dol
lars per day Tor every eluy employ cd In nullrg
the nee ssary arrmigemtuls und giving Ihe
necessary Instructions Id the nsslstntit assessors
for 'the valuation, nod three dollurs per day for
every tiny mptoyed In hearing npenls, revis
ing valuations, and making out lisis agreeably
to the provisions of this net, ami one dollar
fur every hundred taxable persons contained
in the tax list, ni delivered by him to said
board of assessors ; to each assistant pfjcwor
two dollars lor tvery day nclually employed
In collecting lists nnd nuking valuations, the
number of days necessary for that purpose to
be certified by tlieoRse-ssorand approved by the
commissioner of taxes, nnd one ilollnr for every
hundred lnnbto persons coptnlned In lio tax
lists, as completed and delhcicd by him to the
assessor; lo ciich of the nssescors constituting
the bom d or assessors, as nforesald, for every
day's net mil attendance nt raid board, the
sii or three dollars, und for travelling to and
rrom lie plapc designated by tho Secretary of
the Tirusnry, ten cents for each mile, by the
most direct and usual route ; and to rucli of
the clerks of suld board two dollars lor every
day's actual attendance thereon. And the said
board of assessors, and said assessors, resK-c-lively,
pliull bo allowed their necessary and
reasonable charges for stationery and blank
books used in tho execution of their duties:
atiel the compensation herein siK-cificd shall be
in full for ull expenses not otherwise author
ized und shull bo paid at thu Triusury, und
such amount os shall bo required for such pay
ment Is hereby upprcprlntid.
Sec. 31. And bo it further rnactod. That
each collector on receiving n list, os aforesaid,
from the raid assessois, respectively, shall sub
scribe three receipts! one ol vvhleh shall be
'given on a roll und correct copy or such list.
I which litt shull lie ele live reel by him to, nnd
shall remain with, the assessor of hi collec
tion district, and shall bo open to the inunc
tion or nny person who nijjy apply to inspect
the in uc; und the pther Two receipts shall be
given on aggregate statements of tho lists
nfore-suid, exhibiting the gros amount of luxes
to be collected iu eaci pounty or State dis
trict contained in Ihc polltptlop district, one
of which aggregute statements, and receipts
shull bo transmlttcel to Iho Secretary, and the
other to the first Comptroller ofthe Trcusury
Sec. 'i'l. And bo it fui titer cnaptpd. 'I hat
each collector bcfoio receiving any list, as
nforesald, for collection, shall give bom, with
ppc or more good and sufficient sureties to be
approved by the Solicitor of the Treasury, in
thp amount of the taxes assessed iu the collec
tion district for win th ho hus been or may be
appointed, which bond shnll be payable to
the Uniteel Slate;, with couditou for tho true
und faithful discharge pf tho duties or his or-'
flee according lo luw, apd particularly lor the
due collection and payment ol all moneys ai
sestcd upon fcueh district, and the said' bond
shall be trnnsmlttid to thu Solicitor of the
Treasury, and after approved by iilm. shall
be deposited lu the office of tho First Comp
troller of Iho Treasury : Piovulcd alumi).
pat poiiunz herein coutaincu suaii ue eieeuui
to appiil or In any wise impair tho obligation '
01 inn uoiki ucrcioiure given uy any collector ;
but Ihe same shall be and remain in full force
and virtue, any thliifr In tins uct to Ihe con
trnry thereof in uny w iso notwithstanding,
Sec. 33. 4 "d lie it furlhor enacted, 'J hat the
npiiuul amount of the taxis so assessed shall
tie and remain u lien upon all lands and other
real estate of the individuals who may be as-
sesscd (or tho same, during two years after Ihc
I line it shall annually become due and payable ;
und Iho said lien shall extend to roeli and
every part of all truels or lots pf land or
dwelling-houses, notirlihstanding the same
may Imvo peep divided or nlitnateil In part.
hec ill, Amlbeitlurthrrenactid, lliatraeii
pollector shull be nutlionzil to uppoipt. by an
pistrumipt pf u rituiir ijijjjef iU iuld mid,
MAHtfVW
g-nt, nsmany elrputiesns ho nny think pro
per, lo lie by him compenated Tor their Mr
vice, nnd also to revoke the povvcrs of nov
eleputy, giving public notice thereof In i"v
portion of the ditrict OMlpneet to supli elep
tity ; nnd each such deputy shall Imvo (he like,
authority, In every rcpoct. to collect Ihe di;
rect tax so nscsscd within the portitm of tho .
district u1gnrd to him width Is by this w
vested in the colleilor hlmcif 5 but rub oU
lector shall, In every respect, be responsible
both to the United State ami to Individuals,
ns the case mny be, for nil moneys collectei,
und fer every net done as deputy collector by
uny or his dcpulli whilst acting ns such :
FiofM,'niat nothing herein contained shull
prevent any collector Irom collecting himself
the whole or any part of ihc laij ro ntsej-cd
und pnvnblo lu his district.
Pep 'Xi. And bed fi.rihcrctinrlrd.Thatrerh
of the said collectors shnll. within ten days
nfter receiving lilacollccSiou list Irani tho n-se-WrrtTfeTyrVV
ally, within ten days nfter ho jhnll V' ? re
tpiirrd by the Sccrelnry of the 'I rensnry, nd
vertlse in one newspaper printed In Ida p'ill(.
lion dislrict, If nny there Ik-, nnd by imliltct
lion, to be posted up in ut leat four public
places in Ids collection district, that the said
lax hns become due nnd payable, and Matp.
the limes and places nt which he or they wil
attend to receive Ihe fame', which sliil if
within twenty days nftcr sueh notification;
nnd willi respect to pernors who shall not at
tend, according to such notification, It shall
bo the duly of each collector, in person nr by
deputy, to apply onceut their rcspcelivcdwelf.
lugs within nuh district, and there ilimnud,
tho tnxt-s payable by sueh persons, wlilcli
application shall bo made within sixty dij.
niter the receipt of the ndlicilim litis, nt
nfortsaid,.or alter the receipt of the reinl'si
tion of the Stcictnry of Ihe Treasury, ns afore.
said, by Ihe collectors ; nnd if tho said taxt-H
be not then paid, or within twenty days tliero
alter, U sliill be lawful for inch collector, or
his deputies, lo prorecd to collect the fslij
tn.es by dJilrqipt pud Iho sn'e or the goods,
chatllcs, or elticls or Ihe perfons dellnqurnt
os nroresald. And In case of ineli dislrnlnt,
It shall be the duly of the officer charged wltl
Ihe collection to make, or cunsp Jo be mnilo,
un account or the goods or e.h.illlni whlili
j -" -r. ...-,--, -r.- - ,,,,,'?
uny be distrnineel, n copy or wliiai, signeni ujs
I with the owner or possessor of such goods,
1 llie 01 cer nuik nrr me 11 isiruuii. siiuii 11c mis
chatties, or effects, or nt his or her dwelling,
with some person of sultulde ago nnd discre
tion, Willi n nolo 01 llie rum uimaooeei, itiiei
Ihe time and place of the sale ; and the snld
officer shall forthwith riinson 11 illficntlon to bo
publicly posted up ul two of tho tavt pit neatest
to the reskUpcc of U p jK-rson whoso projicrl
shall be distrained, or ot ihepourt-hou'cuf tho
same county; If not more tlmn'ten mile, ell?
luut, which notice shull siieeify the articles dis-trnliie-el,
and the time und pluec for the sale
liieicor, which lime ilmll not be Irs than ten
days from tho duto ")t such notification, am
Ihe place propojev Tor rule not more than fiver
iidleK tl'itunt from Iho plucu pf maklpg nidi
distraint : Piovidcd, Tlmt lp nny paw ol Jb
Irolutfor tho puyiucnt ofthe tux nfiiresald,
the gooels, tlmtlles, or rlUxis so illstralneil
shull mid mny be restored lo ihe owmr or
possessor ir, jirlor to tho wle wrvtf. payment
or Under Ihcreor shall bo made to tho pruKT
oilicerihurged vHh the collection, of the full
nmount demanded, together w.th such Tec tor
Icvylpg. uiu siph gm,v lor tho pepewary am
reasonable ex peine prnmojlpj r,n, keeptig
the goods, chntllcs. ore Bl-cti 10 distrained, (tf
mny leRlloncd In like races by Iho law or
prurtlpc e.hprcln the distraint shhll havo boon
made j but in psc nl the poti )ayment or
tender, a; qrpipjalil, jhc said rfllcers hall pro
ceed to tf II the raid goods, (haftles, or ilTetls,
ut public auction, nnd shall and may retain
from the proceeds or iue.Ii side the nmount ele
nmndable for the use of the United State n.
with the necessary and reasonable rxKtises of
distraint and sule, and a commission of fivq
ht centum thereon for his own use, rendering,
the oveipius, If ony there be, to Ihe person,
whose gooels, chatties, or cllecla shall havo
been distrained : Pi ondtd, Tlmt it shall no
lie lawful to make distraint of llie tools pr im
plements of 11 trade or profession, Uasti of
the plough necessary for the cultivation nf
Improved lands, arm, or household furniture,
or apparel necessary for 4 family.
Sec. 30. And ho It fu,rthrr ennpbd. Tht
whenever gooes, pbaltleK. or cm pi sm'jeljint tt
Kitli-fy any tax upon building', duelltug-lioun,
or tuudsuitd their Improvements uwneel, occu
pied, or suierlutendcel by 100111 kuoviu or ir
siding within Iho saioo colli cllou dbtrlel can
not lw found, the collector having first mlv Br
ibed llie tiiine for thirty days, ina iiewsputxi;
print. d within tho collation district. If sueh
there be mid having jio.tid up, In at let leu
publlo place within llie same, h notlfle,atli ) f
Ihc Intended sule, thirty days prcvlim Uq-rfUe.
shull proceed to nil at publlo snle so uiiali of
Iho said property may be- nepefmry to rutb-fy
the (uxoa elnp thereon, together with an nddiluui
of t unity per cenlum lt tho s.ud lae. Jlut
lnolr,vtH where the properly VnMv ' adl
rei-t tax glider this net 11 ay not be iliri.lple, so
us to enable Iho eedleetor by aide-of u )
lhiresf to in! the whole anion. t of tho tux.
with ull costs, t (urges, and coimiitous, thq
w hob- or such property shall be sol,l. an; thq
Miiptus of llie pi occiil uf Ihe rale iifur salij
Tying llie (ax, cu t. (.barges, uud commission"
.liullbe iull to the owner or ll,; rn ty, or,
h. legal repn-M ntutlrcs, or If he- or Ihey cat -not
I: tojiul, or rifure lurnelve Ihu same, then
such surplus shall Im de-)ieuitid lu Ibe Trtusury
uf the t'ulteel Slults. to lie Jure hiljlfor bt
uso of the QJtocr or his legal lpri-seutvlli(ts
until ho or lpy shall muUu uppl tallon tiitrefi (
to ihc Secretary of H'e Tipauiy. vh?, ujum
such nptdltitlpn, shull by vvuirant 011 Iho
Tn o-ury, cause iho same tu Ijo paid to Iho up
plieunl. And if the properly udvtrtlwd for
snlu ns 11 foil said Cjunnot lw sold for II c amount
of tho lax duo thereon, with the suld udditoiml
twenty per ctnliun thereto, Ibo collector shall
purehtuc the same In behalf ot the I lilted Slalij
lor t,o i,iil aforesaid : J'roruM, 1 hat the
owmr or suite rliilendeiit of the properly afore
suld after llie same shall hut eU-eii aniloiimid
Iho sale of the propuly shall not luko place i
J'rvnJeJ 11U0, 1 Jut thu owners, their In irs, rxe
cutors ur udinliilstrutors, or any rsou 011 lb ,..
Uhulf. shull luve HUrlt to ruin 111
llie luls
nnd Otlie r proierly sold, us ttfuitsuld,
VJfld
,tt0 CUM j-lol lh'e Uine of tat., ,wll p Vmni
to n,c collector for the use of thu purehru-t r
his heirs or ssrlgu. or the iiniouiil paid by s.i d
mirtlinrcr. with Ink-rest lor the same, ut Ihu
rate of twenty pef ceiilinii per annum 1 and ,q
eked shull bo given In ,ruancc of such salq
until thu tune of ndi'niptiouveiul bore i'.p, red
And the colUptor shall render adbllnclscciajut
of tho ibargat inpiirrcd in offering and Uur
tlshlg for sales i,t.h projrly, auilVjiall )ay Into
Ihu Treasury the surplus. If any lieie Cut of
tho aforesaid dd turn of twenty kt centiiin,
or ttu'psr pent 11 )i as fhv case may be, afltr de
Iraylng the pharge'1. And In every eo of Iho
mto of reid estate) wIcb (-liall lie made uiiibr
the authority Of hU act by lie rneclors ie
specllyely.oi tbylr lawful dipnliei i'eiMclit.y
me aeio lortuu esinie ipsoin sum ih- pi
pared made, executed, aud.,u-ojd sir avk '"-.
I' 1 isJk ioulhi I
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