m.
I
m
1 i
5 '
t
III
M'
LAWS OF THE UNITED STATES,
. . , . . , ,
lUmiiniim frmn firnptjt.
nl.jed nt the time sunt time prr'crlM In Ihl
HCt'lir the collector, rcpi-cllvely, within whine
collection district such rcitl estate shall I' sit-
tinted, In inch form of law a shall bo nulltor
l.iil and rotpilrrd by the law of the United
.State, or by the law of the State In which such
real estate lion, for making, cxi-cittlng, provluir,
nnd Acknowledging deed of bargain nnd tain
or other conveyance for the transfer and con
veyance of real citato ) and for every deed mi
prepired, made, executed, proved, nnd ncknowl
il,rrd, the purchaser or Rrantco shall pay
In the collector the turn of two dollars, for the
uo of the collector or other person cffictlu;;
the mIi of the r.-nil estate thereby conveyed.
m.n.1 i.. n,,m,,iv lli,,r trliMii iinv pultn'tlnii
See. 37. And belt rurllie.rcnacteil, Hint Willi
At. ,. :..,.., ..,..! a.iimUI. ni- nnnrlnlKiiitixl
.. .. . ...,.,.,. r..t.lli In tiinl, r,illollnii ,1l.
Iricl. and on which the tax shall not have liecn !' o Hen upon tho land and real estate or inch wld luternnj duties or Income tax n may appear ' termlnrd claim of such State, Territory, or Dls
paid to the collector within ninety day nfter colhctorwid his sureties, until the some shall , to him Just and proper j not however, to exceed jlrlct. of cmial amount iignlnst tho United Stntcs:
the day on which ho shall have rcc -Iveil the col-1 'w dlschnrgcir nccording to law. And for want I In nny cao the sum of two thousand llvo him- 1'imidtd, That, In ense or such release, such
l"Ctlnii It-vtt froiu tho ld e.or. respectively, ct gnoifci ninTclmttle, or other personal cllecla ' tlrctl dollars tier milium for the principal tiMccr' State, Territory, or District shall lie allowed
m iirnre.nlil. or the reniiUltlon of Iho riecretarv
of the Troiiry afnresald, the collcetorsliall
Ir.in'm't lllnr the me to one of the collect-
or within the same Slate, to lie degnated far nnd real ctale or such collector nnd his suro
that pirpovj by the Secretary or the Treasury i Ue, nrso much tliercuf a may lie necessary for
nnd the collector, who shall have lieen thti dee- Mtl'fylug the said warrant, after liclug ndver
Ignalol liv the S'-cretary of the Treasury, shall I tlctl for at least three weeks In uot less than
transmit receipt fur nil tho Hit recclvwl. ni three public places In the collection district, nnd
hfniwild, to the collector transmitting the In one newspaper printed In the county or ills-
iuni"t and the collector thin designated lu
lUnr1 aUll tllC COIieCIOri mil IICSipiiaViTI III
each State by the Secretary of the Treasury, I
. .. .... .. J .. ,.. .1
1 11.111 Cilll llllllllLa.MIII', "I ll .w-t .... --
.. ... ...... .... ...I...,.. . ... .Mrt ...vna ..,,n nm
nforesald. nnd contalneil In the IMs thu trans-
In the lists thu trans-
ml' till to them, to lie published for sixty tlays conveyances ot me marsnais or tiicir deputies, ; mom or in account nt the Treasury Depart- "io unneu aintes or 01 11.0 collector witiuii r,.r nrli..n ,..,1. in nIL. best h le. ntitl nt nrl
In at least one or the newspapers published In i executed In due form of law, shall give n Valid ment. And ho Is further nuthorl.cd nnd em 'whoso district nny such line, penally, or forMl- ? ' i 7.' ,7 ' ' 3 ' l
Iho Slate : and Iho owners or the property, on . Htle ngalnst nil persons claiming under delln- powered to make such nfllcer or depository the ure sl.nll have lieen Ineurrid, by bill, plaint, or ' L ... . ,4 . .. ,,..' i 0nerntloiis nttended to In
which siioli taxes nny be due. shall bo penult- incut collectors or their sureties nforcsnld disbursing ngent or Ihe Treasury for the pay. Information j one moiety Ihereor to the Uultul ',. .? , '.'.,. '
ttM ti pay li) siicu collector inc sain tax, wnu
nu ndilltlnn nr ten per centum thereon i Pro-
......- . I. . ., 1 . .. ...111.
ridel. That such payment Is mauo wllliin one
vmtr nfter lite day on which the collector or the
district when) such, property lies hail nolllled
Hi it the tax li.ut become due on the Mine.
Hec. 38. Awl fell further n icittl. That when
nny tax, auforcsald, shall have remalneil tin-
pi(d Tor the term or one vear, a aforesaid, the
C'llkctor In Ihu State xvlicrc the property lies,
i.ml who shall have liecn designated liy tfic See-
rel.irv or thu Treasury, as ntorcs-ald, having llrl
ndveftll the Mine for sl.xty day In nt lean
one ucwsuper In Ihu State, shall proceed to sell,
nt public sale, so much of tho said property a
nny lie necessary to satisrv me taxes due mere-
on, loethcr with nn ndJltlou of twenty per
centum Ihereoni or ir such properly Is not ill-
vMble. a aforesaid, the whole thereof shall bo
ml, I. nml ureminlnl fur In Dm monitor liKrtIiil.n.
fore p ovidol. ir the property mlvcrtlscd for
sale cannot lie sold for the nniount of the tax
diictherviin, with me said uiiiiition thereim, tho' irom tnu internal iiuiics, or iiicnme tax, in each , rriusu to pay niicruue nonce miii tax nsscssed "ir iiepuucH. cxecuuu iu uno inrin 01 mw,
enlleetor shall purchase the sumo In liehnir or of the respective Slates, Tcrrllnrles, and DIs- ugulnt hlin.licr, or them, for tho spnee of more shall ghc n valid title ngnlnst nil persons vhtliu
the Unllnl Slates for such amount nudnildlttoii. trlct of Columbia, and collection districts ; nnd I than thirty days niter Ihe same Is duo and pay-. ing iiiuhr such colkctor or his sureties, re
And the collcstorrfi.inrvntTcrnillitli.ct account that separate accounts shall be kept or tin ' able, It shall lie lawful for nny collector or pfctlvcly.
or Ik-Nirse Ineurrvsl In oncrinir nnd mlvrr- amount nt each specie or duty that sh ill no- n'slilanl colleclorchurged with Iheduty of col-1 Sec. flu. And bo It further cnncled. Thnt for
tiling formic inch property, nnd pay Into the
iropertj
f, If an
Trea-nrv the suridur. If any. of the nforcsnld
addition of ten or twenty pcrcculiim, ni Ihe
.... .... l. .r.. .i..r....i.... .1.. ,. .1... ..
to-c 111117 u-.-, micr iiviniiu iiiu miii cunrvs,
Rvc. 39. .Intf iV U further envied. That the
collector designated m nforcsald by the Srcre-
tarv oT tho Treasury, shall deiMi.ft with the
clerks of the district court of the Unlled States
in tue rcspccilveoi.llv. ami Wlllllll WHICH ill-
trlct the property llei, correct llitsof the tracts
oT land or other real
r thlo ct for non-payment of taxes, toA'thcr
proerly sold by virtue
with Iho names of owners or presumed owners, lion of this net provided, what transfer nud
nml ot the purchaser or the samo at Ihe public ' change of proKrty Inlands, lot of ground,
nm aforcMld, a-.d of the amount paid by said . buildings, nud dwelliiigdiouie have lieen made
purchaser for the same; thcowncrs, their heirs, 'and tllecletl In their rcsicctlvc dltlrlcti, subsc
uxeciiturs, or mlmlnlitratori, or any person In I 'incut to the ne.xt preceding valuation, nucss
thelr Uhnir, shall have llls.rly to redeem the nieiil, and apportionment of llnplirect lax by
land or olln r projierty sold, ni aforesaid, with- U1I1 act laid ; uud within twenty days thorcaf
In tio year from tho time oT sale, upon py- tcr they shall in iko nut three list or such Iran
tnvnt tu the clerk aforesaid, for the use of the for uud cl' mges. and transmit one list Io Ihe
riiinfi.-iMr. Mi lioln. nr nt.l.mt.iir llt.i nni.iniil Secretary of tha Tre.istirv. ntinllier list Iii llm
p.xld by such purchaK-r for thes.iid laud, or
other real property, with Interest for Iho same
nt Ihe rate of twenty per centum iter annum
andof n coinmltMun ot lire cr centum 011 tuch
uvmeiu tortnu tnw or me curk ororesiiii.
no eietic snail, on application, pay to the par-
li.ucr the moneys thin paid for their uso : nud '
the collectors, respectively, shall give devils for
iiiciuims urinieriTniijrvsiiiiiiuiucpurcuners jhik cuiieciniK mo nnnuui tiircct tax 1J
entitled to the same, In nil case where Ihu same Ihl act laid nnd Imposul, according to tho a
shall not have been redeemed within two years, scsjiiHiit ot the tax list to Ihem delivered by
m aforesaia. by thu original owners thereof, or ' Ihe said itsiessors. us aforesaid, subject only to
their legal represcn tallies, or any person In such alteration therein nssh.il! bo Juit nud
Shvlr U-half, and dvHilt such ik-wl with such roHr, In the opinion of tho Secretary ot the
lerk. And the said clerk shall be entitled tu Treaiury. to conform to Iho transfer and
receive from the purchaser, for hi own use, thu change uforesald, atcertalued by Ihu ustessors
Mini of one dollar, In addition to thu sum here-1 aforesaid ; and thu suld collectors shall, uniiu-ilug
InUforu made p.iyable In Ihe collector, for'nllydii nil resK-cls, proceed Iu and conclude
every men need, to nu paid on Ihu delivery
thereof to such purchasers. And In nil cases,
whern lands nny be snld under till act for the vlded nnd prescribed.
payment or l.ixes, belonging to InTanls persons Sec. IC. Audit it further ewteleil. That Incase'
or Insane mind, nisrrlt.il women, or etous be- any Slate. Territory, or Urn District oT Colum
yond sea, such rs-nont shall hau tho term ol bhi. after notice given nt Its Intention to nt-uine
two year after their resK-ctlodIabllltIe shall , nnd pay, or to levy, collect, and pay suld direct
have been remnved. or their return to the , lax herein provided for nnd apportioned to said
Ifnltetl Slates, to redeem land Ihu sold, on 'Stale. Territory, or District, sli.ll. In any tear
I..I. ... .!..!-. Aii... I 1. mi , ..,..,.. -',.. .1. ...i.i.. m..-. ..... . .... ..
invii .ijiii. nnu mu tiviK s uiiicu uiun'iuiu uic niivr me iikiiik ciiect oi tut act, laii to pay me
nmount paid by the purchater. wlthllfty p.-r 'amount of Nild direct tax or any part thereof,
centum addition thereto, together with ten per at provided In this act. In inch caio It shall be
centum Interest per milium, on the aggregate law fill Tor Ihe Secretary ot tho Treasury ot the
sum, and nn their piymcnt to Iho purchaser of. United States to appoint Unltedriutes assessors,
the land aforesaid a compensation for nil Im- assistant nsiesor, und collectors, a In this act
yruvtueuls be may have nudu on Iho prvtul-1 provldtd, whoo ilnty It shall be to (irocved
m-s. sitrwtisnt to his purchase, tho value of i forthwith, undVr tiicti rvgtilatiout a thu tnld
which linprove-nenls to bo rutcrlalnrd by three Seclmtary or Iho Treasury shall prcK-rllic, to
or mon neighboring freeholders, tssbonpiiolnt- collect nil or an pirtorNtd direct tax Iho
nl by tlie clerk afores.dd, who, on actual view ' samo as though Mid Stale, Territory, or Dis
or the premises, shall ass the value oT tuch trlct had not given notice, nor assumed to levy.
Improvements, on their oaths, and make return i collect, nnd pur said taxes, or any p.vrt thereoT.
tsf such valuation to the clerk Immediately. I Sec. -IT. Awl U it further tiuielt.1. That anr
And the clerk or the court shall rvcelvo such person who shall bo convicted or wllfolly tak- same with his foes, shall be allowed on settle
compensation for bis K-rvIeci herein, to bo paid i Ing n falMj oath or aBirmatlon In any ol the I ment of hi accounts. And tho penon so coin
by and received from Ihu uwtl, llko costs of i case In whtch an oath or anirmnllon I re- milled shall have Iho same right to bu ills-
ny ami rece ved Irom thu utttltsi, llko cost or i
suit, as the Judge or Ihe district conrt shall, In I
that r.iect lax and allow.
See. 40. And U it furtUr ttuetl, That thciev.'
eral ullelirs shall, nt trw expiration of every
inniiiu, .nvr mny mmir respectively, commence
their collections In tho next and every ensuing
year, transmit to Ihe Secretary oT tho Treasury
n si.iiemnii oi me co icciion mauu ny mem.
resK-ctIvcly, within thu mouth, and pay oer
if.aiK.iij, wi ruiM.vr u iiuiriu ii iiiiis?v-vreia-
ry of tin Treasury, tlw moneys by them re-
ssrttlvvly collectetl within tlw nild term ; and centum upon the second ono huiidretl thousand
ruvli of Die mid collector limit complete the tlollurs, and one-half or ono perceitum upa.)
collection or nil sunn unnunlly usilcnetl to him ' all sum ntovti two huiidretl thousantl dollars j
for collection, as aforecald, shall pay over the 'such commission to be computed up in the
same Into the Treasury, and shall ruid x lit II-' amounts by them respectively paid over nnd no
iial account to Iho Trvusury Drpartin.-nt, within , counted for under the Instructions of the Ttcnv
six months from and nfter the day when he ury Department : J'foiidal, That In no cusc
shall have reccltcd the collectlcn lists fr nn the shall such commlstlon excetd Iho sum or four
said boanl of ussessors or fie said requisition ' thousand dollars for n principal ouivcr and two
of the Kecrilary or the Treasury, niaforcsn'd;, thousand dollars fornn nittitant. And there
I'rtHtJnl.humrer. That tho period of one year shall bo further allowed to each collector tln!r
jiimI thieo month rrom thu said annual diy shall '
ll. milll.nllv nllf.u.1 In llm inlitn ,l,.t,i.t.l
, , :' .-. .vvw,.vv,r, ,..K., -....,..,. wwi vi, in mo H.-iiuriiiniicu ui uuu iroin ui persons rcsanug or Holding prop
it each Hlate.n. aforesaid, by the Secretary or, their olllclnl duties, which, nrter b-lngduly ex- erty or stocks therein, with tho Interest due. nt
.... . ....-,..,,, ,, nrjAi,, . mi, mtva enu-
tnlned In Iho list truusmltteil to him by Iho 1
other collector, n aforesaid. j
bee. 41. Awlbe it further e,ncltd, fhrt each col-'
lector shull bo charged with thu n hole uiununt
nf taxe by fclm rvcolpltd. whether coiituliuil
in the list delivered to him by the principal
iisMis.t,rs, respectively, or transmitted to him by
other collectors: and shall bu all.nwil enilii
for the nmouiit or taxes contained In Iho list
fl-tliaillllljt-l I SI IllSk Skin , .lu ni .. .. -.. ..J.l . . . 1
"""r "", ,v " auuiw inivmni in
iilher collec or, nnd by them receipted usnfore-
said 1 and alto for tho taxes or such persons n
III IV tit (.'A it lidjsliil.trl nw uuimi. li.bjvl. .....a ...I.
""" -"". i 1 "vvwniv- i.irui.viu, ,o.-
miisiuciioii oi tuu nr. v,ompiroiief or the
Trt;a.ury thai due diligence was used by the
cdb-etor, and that im proH.rly wa left from
whicJi the tnx could havo U-en recovered i and
twlicolli-eiurdesgiuUtIlueacli.St4ie.ajnforu-
said, by tho becretary of Ihu Treasury, shall
n-celxe credit for tho taxe due for all tracts of
.t.-..t. f . ! . n '. .. .
laud which, after being oirvred by him for salo
in iiuiuier aforvMld, shall or ; may havo been
purcinuctl by him In behalf ol Ihe Inlted
""''
Sec. ,13. lsi U it further m1, Thai If any
rollectisrshsll rail either to collect or tn reiuh-r
llsl atTltlllll lit fit IktV Or.ls 1st It i.l r.i nth.... .
ptesflng Ihe iiiuniiiil or Ihe taxes with which
Ihu ia d collector i cbargiable, and Ihe sums
M-iini-iii iu nn- uaiu in iiiu OMM'viinpiii mm urn, iirriiii.in.irti- ,-nuuf, ' in unnn , ,u. .
... , .1 "...,,... ... ...w. ----- .......... , ...,..., .HH, un.1, .iiv', 1.U..IU.1 UI UlllllUIO.ll HISUU HI tC QllllU U
to the day when lie tax ought, according to or mM liicoino as shall bo derived from Interest I nitthorlty for thu purposo of Slnto
in provision ot mi act, to nave been collect- npou ireamry note or other securities of Iho i riul taxullou therein, next
n ; J'roiuM, That it shall bo proved to I lie United Status, there shall bo levied. rnlliY-tm) I i,n. tht. mi inVrw ..it.i
i
ii T. u ...i r 1 i V ,..'.'. .. "",""";-"., -..it , iu nn, ,uujrviiriB'sjiior, nssiiwnt oiwor, mm coiieoiow or
wllhln the time herelnlxforiiprovid.il, it shall next preoixllns the Irst of January, clshvecu the UniUd States, to a deduction of fifteen per
bo ihu xluty of the l-rst Cumptrolli-r or tho i hiiiidrtl nud slxty.tsvo end the suld taxes, centum on tho ruioU or direct tax npportloiied
1 reasury. and ho I hereby autborUed and ro- then so asMjsml mid mode imbllo, shall hecomo to such SUte. Territory, or the UUtriot of Co-
(piiretl, ininnluiely after such deliniiuency, to n lieu on tie properly or other tuuroe of said luiubla levied and collected by said Stnto. Tor-
npor the ramo to the solicitor or Ihu Treasury, ueoino 'or thu amount of the mine, with tho rtory. and District or Columbia through U
wlw sh.il iviuu a warrant or distress iikuIihI ' Interest nud other oxmisc r collection until said onicers: J'multd hwtltr. Tba the ifeduc.
such d.-lloieiit collwtor and hi sureties, direct., pjl'l I WW. That. In estimating said Income (Ion shall only lw mido to annlv to such nart
ul to llm nursh.il of iho district, therein ex- all natloiuil, Stale, or local taxes assessed nnon n, tmri. r u.i ...,... i.n i.Lii.. V.i...n
ir any, which have been paid. And snld mar- Sec. 30. And he it further enaetnl, Tli it II slmll
shal shall, himself, nr by bt deputy. Imnivdl- lie tho duty or Iho President of Ibo I'ultcd
( .i p,.,.,! to cvy ,) C0fCt UiuMim which 'States, and he In hereby ntithorlr.cd,by and wllh
tuny remain due. by dlstrcs nnd sale of thet Iho advice nnd consent of the Senate, to np-
iroudi nnd chattel, or any tiersonal effects) of) point one principal assessor und ono prlnclpul
Ihedollnipient collector) ami for want of good , collector In each of tho States und Territories
chattels, or cuecw niorcsaiu, sumcicnt touttsfy
mo sniu warrant, mo mine may ue icvicu on
tne perron ui me coiiecior, wno may lie com
milted to prison, there to remain until! dis
charged In duo course of law ; nnd furthermore,
notwithstanding the commitment of Iho collect
or to prison, a aforesaid, or If he abscond, and
good, chattel, and cnVct cannot h found
suilloienl to satisfy the said warrant, tho said
marshal or hi deputy shall and may proceed
to levy und collect tho mini which remain due,
by illslrcM and rale of the good nnd chatties,
or nny personal effects, of the surety or sureties
of the ilpll ikiiicii I collector. A nil tln nimiiint
of Ihu siiiiu due from nn enllerlnr. n nTiirrv.
mid. shall, ami lliu snunu nru tiproliv ileelnr,-,! In
of such collector or hi sureties, siiMcicnt to
saiisiy nny warrant or illstrc, issued pursuant
totlw preceillng section of this act, tho lands
tnci, u nny uicro ie, prior to tiieproposcu tunc
,,v,i .i,j hihi ij, imui m lliu iniuuu Hint;
of sale, may nnd shall lie sold by the marshal
m. LI. .I.i.ii,ii , ....I ,. .11 I H..L ....I . I .. .. . .
..in im'iii.iv : iiiir. ...r ii.i.i.v i.ti.i rn .in.n
-; " l"-- , " ...... .... ..-....v
soin in pursuance 01 tnc auuioruy aiorcsaiu, the
soM In pursuance of the authority aforesaid, the
.....Mil .....h.. Ik. I ...... .......I.. .r ...
.". un muiia im hli- 11.-11111111 ui iiiu pro-
ccctl of licit rale, after Mtisfylng ths said
wurrnin oi iii-irew, nun paying ino reasonable
out and charges or sale, shall lie returned to
me proprietor or tnc laud or real estate sold in
' aforesaid.
bee. 43. ,ln,r bt it further nuietnl, That each
nnd every collector, or his deputy, who shall
exercise or bogullty or any extortion or oppre -
lon, iiudor color of Ihl act, or shall demand
other or greater sum than shall be nutlionlxed
by this act, s nil lie liable to pay a sum not ex-
ceedlng Inn thousand dollars, tn lie recovered
by and for the use or the party Injured, with
cost of suit, In nny court having competent
jnri-mcuou ; nnu enen mm every collector, or
"Is deputies, shall glvo receipts 0r nil sunn by
them collected nud retained In pursuance or
tut act.
' Sec. 1 1. Aivt it furthrr utiiHnl. That innn.
rate accounts shall lie kept nt the Trcnsury of
all moneys received from the direct tnx, and
crue, with the moneys paid to (ho collectors,
njwrs, uud nsihlnut nssessors. nnd to the
other olllcer employed In each of Ihe respx!l-1
iv.imi,.,.. riMi...i..d H.... m..i I.U..I.... .ii.i.i...
iivu,h-., ...i.uiiwa. ..uu vunwuuii iiiihicib,
which account It shall be tho duty of the Sec-
rotary of the Treasury, iinnually, Iu the month
of December, to lay beforu Cultures.
Sec, 1.1. And U l further tnttttt, That Iho sv
vxuri-. re'inciivcir, mail, venrir nnu in every
year, aHur the cxplrallon or ono year from the
secouu j ucMiay ni i-curuary next, impure and
nscettaln. In the manner by the fourteenth sco
Commissioner of Taxes, nnd Ihu third shall be
delivered to the collector of the collection ills-1
'trlct. And It shall yearly, nnd every year,
tcr the S.1I1I yeiir one Ihoutaiid eight hundroil ,
nnu sixiy-two, r; tnc duty or me secretary or
,mo 1 reasury to notify the colloitors or tho lev 1
vial colleclfou dblrlct Ihu day on which It shall ,
the duly of Ihe Mid collectors to commence i
me collection or the said direct Ux In thu same,
iinuner nud within the time hcrelubcforo mo
case In which an oath or anirmnllon I re-1
outred lobe taken by thin act, shall Us liable to
ibt pains nnd iK-nnllle to which person arc I
Ilablefor willful and rornipt perjury, nnd shull
moreover, forfeit tho mm or Jive hundred
iiuii.tr. I
Sec. 18. Ami I it further enaeM, That there '
,shall bo nllmuil to the collectors nppolntol un-;
'tier mis act. in iu comnens.il on fur tin- irwrv
lent nnd lh.it of Ihelr deputies In carrying this
uci nnu i-iievi, iieominission ot lour per centum
upon Ibo Ilrst hiindml thousand dollars, ono Kr
necesstry nnd reasonable charges for staCoacry '
..nil I.l tnlr lu.l.j ......1 t.. .1.. ..... '
i.ii.ivsi uuu wniiien uy 1110 uillilliiissiouvl OI
Taxes, tlmll by paid out or tho Treasury,
Sec. i'J. Andbt it further tiuietttl, That from
and nfter Iho llrst day of January ne.xt, there
shall In lovlol, collected, and paid, upon tho
nuiiual liicoino or every person residing Iu the
United .State., whether mch liicoino Is derived
Irom nuy kind or property, or fioinnny kind
of profo-wlon. trade. emnlm-miii n.v.iMiLn
carrlid oil In Ihu United States or cUonhero, or
Ir n t I. ., ..n .. 1 1 . t t
lu.n .in. .iiuiT.uureu Huattver, 11 sucunnnunt ,
ucomo exceed thu sunt of eight hundnd dot-
lars, a tax or thrco per centum on Ihe amount
nf sinili .aao. nf i,..l. I.. -1 .f s 1 '
wi ruisvHui .uuu iiicuuiu iuuvo cigui nun-
aiiu p.ttu a tax or one ami oue-bair per centum. .
I pou tho Income, rents, or dlvIdeniU accruing '
npou nny property, necurltk, or stocks ownul;
n Iho United Slute by nny citizen of the
rnltetl Suite residing ahroatl, theru shall be
levied, collected, nnd pahlu tax of live percent-
urn. CAcentlni! that nortlou of sahl ineiiinn .!,.
1 . - . T " " ..-. MI
rhed fiom Interest ou Treasury note and other
MurlUcs or the (lovernmeut or the United
Hiatus, which shall pay one and one-half per
centum. Tho Ux herein provided shall bo us-
fcscil upon iho niinu.it lucomu of tho persons, i
hereinafter named for the year next pleading
I hit 1 1 II us. ffm fljaiivtlnis u sl.l tnw In t.ill 1 1
t ne property, rum which We Income U derived,
. .".;.-.. " : i
shall U lira ijiductid,
ni the united amies, mm in me iJitriot 01
ioiuniuia, to hwm nnu collect iiio intcrnni
duties nr Income tax Imposed by this net with
authority In each or said oMccrs to appoint so
many nwlitants a the public tervlce may re
quire, to bu approved by the Secretary or the
Treasury. The mid taxes to Ira ncascd nnd
collected under mch reculntlnns as tho Sccre-
lory or the Treanury may prcicrlbe. Tim said J
collcctir, herein authorized to lie appointed,,
shall give bond, to tho untiffnctlon ot the Sec
retary of the Treasury, In such sum as ha tuny
prescribe, for the faithful ncrformanco of their
I rcsoecllvc duties. And the Secretary or tho
Trciisurv shall nrescrlbo such rensnnntilc com-
Deii'iillnn for Iho assessment nnd collection of
, herein ri'ferr.'d to, nnd twelve hundred dollars
per nnmim for an assistant. The assistant col
lectors herein pnivldcdrlintl giro bonds to the
satisfaction or the principal collector for tho
fulthrul performance of their duties. The Sec
retary ot the Treasury Is further ntithorlr.cd to
seioct nnd appoint one or more depositaries In
each Stale for the deposit and safe keenluu or
the moneys arising Trum the taxes herein lm -
I lvi ,nv. vu,nvi, ,u,i ,uv IVLl-k III mv
proper olllcer of such ilepnHury to the collector
f.ii. (I.. .u..ii.u. .I.....I,..! .... ., ... .
poscii wnen coiuctrii. unit tlie receipt of the
nil liiii miiiiici. .ii..iii.i... ..it ..,.(1 .,11111 i.n .tin
, --- ' .....- j- ....w4..x. ,,, .,.,,. rtii... u lw
, proper voucner lor such collector In the settle -
proper voucher for such collector In the settle-
,...... ..T .1, I..-.. . .1 ... .1... ..t.I .- .. I
nn.ui ui uu iiiiuri:! line iu inu ouiKens in siicu
j State upon the Treasury notes or oilier Gov
vrnmeiit securities issued ny numorliy or law.
And he shall nlso proscribe the form of re-
turns to be made to the Department by nil av
' scssors nnd collectors nppnfnti-d under tho nil -
thorlly of this net. Ilu shall nlso prescribe the
form or oath or obligation to be tuken by the
1 several olllccrs nntlinrlzid or dlncled Io be
' appointed nnd cominissloiiid by the 1'iesldeiil
' under this act, before n comelcnt magistrate
duly ntithorlxcd to ndmlnlster unlh, nnd Ihe
' form or the return to bo made thereon to the
'Treasury Department.
Sec. 61. And be It further enacted. That the
mx nercin imposed iiy me luriy-niuili section
or this net shall lie duo and payable on or be-
for the thirtieth day of June, In theyenr clgh-
. teen hundred nnd sixty-two. nud nil sums due
nnd lllinald at that day limit draw Inlen-it llirrrv.
alter nt the rate of sf.x per centum per nnniiin j
' nnd If nny person or persona tlmll neglect or
i lecllng such tax. and they nre hereby iiuthorl.ed
to levy the same uu the visible proiK-rty nT nny
such ierson, or so much thereof u may lie suf-
ol
' n, m.i. ... .. a...... ... ...ill. ,,... .... .t....
( mi,v,i v y ivu n... nnu mv uni-ivi! nnu
thereon, and the exiiense Incident to such levy
, nnd sale, tint giving thirty days' public notice
of tho time and place nT It.e sale thcreort nud
. In case oT tho Inllitra of nny person or persons
J collection of Ihe tent or other Income of nny
iniiiuurwen m nci an uueu. nr nueiiis inr lilt-
lenioii residing itnroau suau neglect or reiuiu
to pay the tax nsscssed thereon (having hud tl ic
notice) lor more limn thirty days nrter the Ih r
ticth or Juno, eighteen hundred nud slxty-tno,
Iho collector or his assistant, for Iho district
w here inch property Is located, or rents or In-
conio I imyable, ihnll be nnd hereby I author
Ixed to levy upon the property ItselT, nnd to
sell thu sunic, or so much thereof in may Ik
necessary to pay Ihe tax nssessul. together with
the Interest ami e.Knse Incident tu such levy I
a.n'. sate. Ilrst git Ing thirty days' public notice
foT Ihe Urn. and place of sale. And In nil cases
or the sale ir proierly herein niithorlr.nl, the
nf-'comeyaiice by the olllcer authorized to make
'he inle, duly executed, shall give a valid tllK1
to me purcn.ucr. wuciii r ui" properly sold b.'
real or pcrioa.il. And the ictr.il collectors
nnd nsslttunti appointed undtc tho nuthorlly or
this act may, If they find no property to satisfy
I m inx-rs uw.sjh.ii iipun uuy p'Ttuu ny Ulltuoriii
I of the forty-ninth secllou or this net' nud which
such nenoii neglect to juty a herelnlicfote
provided, ihall have power, and It shall lie their
j duly, Io examine under oath Ihe pwou ivm wed
under this net, or nny other ktiiii, nnd may
sell nt public miction, nfler ten days' notice
' nny stock, bonds, or chose In action, belong
to snld person, nrso iniicli thereof a will
' pay such tax nud tho expenses of such talus
and Incase he refuses to testify, tho said sever
ul collectors nnd assistants tlmll have power to
urivsi such person nun commit mm In prison
to Is) held Iu custody until thu same shall lx
p ihl, with Interest thereon, nt Ih-i rate ot x
per centum per annum, from Ihe time mIimi the i
same wn Htynblu ns aforesaid, nud nil feci und '
cunrgcH oi siicn Ciiminiiment nnd custody.
And the place of custody shall In nil can- be
thu same provided by law for thu custody ol
person committed for any cause by the niilhor
Ity of thu United Slates, und Iho warrant or tin
collector, stating Iho cause or commitment,
shall be .uMcleut nuthorlly to tho proper o(H
cvr for receiving and keeping such person In
custody until the nmount of said tux and Inte
rest, and nil fee nud the expense of such cus
tody, shall Imvo been fully paid nnd discharged :
which fee and expenses shall lie the in mo a
nro chargnblu tinder the laws of the United
Stales In oilier cases of commitment nml custo
dy. And it shall Im thu duly of inch collector
to pay um cxK'iiseur sucli custody, and the
milled shall have Iho same right to I
charged from such custody tn tuny bo r
by thu laws or the Stato or Territory,
Dlltrlct of Columbia, whero ho I so
ul lowed
or the
l.l.l In
custody, to person committed under Iho laws of
sicn Htnto or Territory, or District or Columbia
for the non-payment of taxes, and In Iho man
nor provided by such law; or hu may bo ills-
cuargtii ni any time uy ordev w tho Bccrctury
or Iho Treasury.
bee.o.'. And l
. . r .
It further cnaoled, That
should nny or the ieoplo or nuy or tho' States
nr Territories or the Uiiilctl Stales, or the Dis
trict or Columbia, be In actual rebellion ognlnst
Ihe authority or the Government or Ibo United
Suites nt tho tlnto this net goes Into operation,
so that the laws of the United Slates cannot lie
executed therein, It shall be the duty or (lie
President, nnd hu Is hereby nuthorlzed, to pro
ceed to executo tho provisions or this act within
Ihu limits or such State or Territory, or the
1)1 trlct or Columbia, to soon as thu authority
Of the United 8tiua therein I re-catabllchcd,
and to collect the sum, which would havo beeu
... .1 t ,, ...
Iho rato or six per centum ner annum thereon
unlit paid In tho manner and under the regula
tions prescribed In tho foregoing sections of
this act.
Sec, A3. And bo It forlhor cnncled, That n in
state or Territory nnd thu District of Colnmb'u
may inwiuiiy assume, nssess, ooueot, nml pay
Into the Treasury or tho United States the di
rect tax, or Its quota thereof, Imposed by this
act upon the Slate. Territory, or Ibo DIslrlot or
Mm m . . . '
uoiumoitt, in lis own way nnd manner, by nnd
through Its own oniocrs, asitsiiors, mid 0 illect-
ow : thnt It shall bo lawfot to use for tht pur-
' . . . .. . . .
pose me last or nny siiujcnucni xn'iintion lut,
i tvsruuriai
or Territo-
precedlng the date
n m'tlm nmr litis a ni
regulations for tbcwi purpose, to lix or change
thu compensation to officers, lusewor, nud col-
lectors : nnd nny suoh State, Territory, or DIs-
trlct, which shall glvo notl.o by tho Governor,
or other proiier ofllccr thereof, to Iho Secretary
or the Treasury or tho United States, on or bo-
i',iin,n't.i.uiiM..,, .. .i
HMVH SIVS w IIVVI (SJS"-MS.J (MIS l
iu each succeeding year thereafter, of Its In ten-
Hon to assume nnd pay, or to assess, oolleot, nod
pay Into tho Treasury of the United Slatog, the
iiirwt ta imiuiwii i.v tdi. nni .lmii ..nimi
tu lieu or tho compensation, pay Ir diem nud
per cenlaeo herein nrescrlbetl and allowed to
ti . . V . M
,u,i t0 the Treasury or tho Uulted Stutes on
or U'forp tho at day of June In the year tu
imimimm.il m
which eucli payment relates, nnd n deduction on
' ten per centum to such part or purl of the
same n shall hnvo liecn actually paid Into the
TrcnMiry of Uic United States on or before the
lnt dny of Scptcinberln theyenr to which such
payment rclntes, sirch yenr lieliiR regarded n
cnmnifticiiiK on incur, nay 01 April i jinaprv
mwijurmer, mm
whenever nntlca of thu In
lentlon to moke such payment by tho blnto, or
, Territory and tho District in" Columbia rlinlt
Imvo been given to the Secretary of the Tna-
ury, In accordance with the foregoing provle -
I Ion, no ncors, Mltnnt n'mwri", orcollect-
oit, In nny State, Territory, or District, fo glv
Ing nntlce, Winll lie appointed, unless tnld State
Territory, or District r hall bo In default : Imf
providtiliirlhir, That the amount of direct tax i
apportioned io nny sinic, .territory, or iho ui
trlct of Columbia, shall bo linble to be nald nnd '
Bniisueii, in wnoic or
r In part, by the release or,
y, or District, duly executed
, or nny llouldatcd nnd de-f
such Stale. Territory ,
i to the United Slntc, of nny lldltld
i..i 1.. ... r ..i. ...i ....i.
,..,,,, vi.rv yi r'n,ii , Lin, , PIIHI
, uc same nlmlcmcnl or tlie mnount of sucli tnxl
n would Ise nllowcd In enso of payment of the
enme In money.
Sec. fit. And licit further enacted, That It
shall bo the duty of the collectors aforesaid In
their rospcctUo districts, nnd they are hereby
nthorlzcd, to collect the duties Imposed by this
tact, nud to prosecute for the recovery of the
, same, nnd for thu recovery or nny sum or sums
which may iw loiuncu iy virtuo ot mis net:
,hiv,i m,j i luivinu y ,i,ii u. iui. .v ,
i nnd nil lilies, penalties, nnd forfeiture whlelH
fl.lll. !....... ..II... f. .... .. t ll.l. ... &1..II ....t
i .in... mriirriii ,.v i.ii.'.t hi .i.ii. : l. niii.i. ii.iii
.- - ........... -v ....-- ..., (
. may no mica lor nnu
may lie sued for nnd recovered In the nam of
U,.. ,n. ..11.1 ll.n ..ll.rtM I, ...lit,.. Ilnl.iltir ... ,,... ...A
t"1" uwhhi .mv.v ' ,v .u v
' of such collector.
, oeo. u.i. aiiu iic innruicr cnncieii. iimi me
amount of nil debts due In tho United state by
nny collector, tinner mi net, wiicmcr secured
. by IkiiiiI or otherwise, shall und nro hereby de-
'einred in be a lien upon me land and real
estate or such collector, and his sureties, ir he " ,,,,, r mt i
shall haicghen bond, Trum the time when suit! rtlll prncllce iu nil the Courts or the Third
slmll bo Insiltiilnlforrccnverlng Ihesainc; ntul Jiulljinl District, the Supreme Court orOre-
for want of good and chattel nnd other per-1 gon, nnd Iu Yrekn, Unl.
sonal cllecls or such collector or his sureties to llehnsnn ngent nt Washington, nnd expects
sntMy any Judgment which shall or may be re-1 to visit that city nnd tho Atlantic this Summer
coverul ngnlnst them, respectively, such I11111I4 , nnd Tnll. nnd any builness will receive prompt
land real cjtuto may lie sold nt public miction, (attention. IL,?'J!:"J.
, "ner ik-iiik nuveriinu iurni icusi imito weeii
In not less tlrs.ii three Public papers within the
collection district, nnd In one newspaper printed
' In the county, If nny there be, nt least sl.x week
' prior to the time uf sale I 1111(1 fur nil land nr
f''l tnto sold In pursuance or Ihe authority
nforeiatd, the conveyances of the marshnl or
.superliilendlng Iho collection nr the direct tax
l nnd Internal duties or Income tnx laid by this
act, nn olllcer Is hcreliy authorlr.ed Iu lhoTrcn
1 tiry Dep.irlinent, to be called " Commissioner
oT Tuxes," who shall lie charged, under the ill-1
lection oT the Secretary, with preparing nil the '
i form liecessnry Tor the assessment nnd collec-1
Hun nr the tnx nud duties nforealil, with pre-
paring, signing, nun disiriiiuiiug nil such lleeih
si h ns nro rt'tiillred nud with the eeneral suiter.
Iiitendciice of nil tho utllccr employed In nw - s -
Ing nnd collecting said tax and ilnlles ; said
coniinlsiloner shall bo' niuiulnteil bv the I'r.'ul-
dent. upon thu iionilualluii of the Secretary of
the Treasury, nud ho shall receive uu uiintinl
salary of three thousand dollars. The Secreta
ry in mo 'treasury may assign the necessary
, clerk to the olllee of said cnminl'sloiier, whose
uggregnle salary shull nut e.vceul sl.x thnusand
tdoltain iht nuiiiiiii, nnd the itmuuiil renulred to
pay the tul.irlvs oT suld cumiultitlouvr nud ulcik'
is hereby npproprhiled,
Sec. A7. And bu It rurlhcr rmiAlid. That In
case or Ihu sickness or temporary disability of u
collector to discharge such or his duties ' can-1
nut, under existing laws, he discharged by u
deputy, thuy may bo devolved by him upon n ,
iiepuiy : jYtur..r, iniormaiiou tiiireor in) I in
ui' dintely cominuulcali tl
In the Secretary of i
me ireatury. nud sun I not lie d snnnrnved iv
ll I III 5 Awl iinn,n. Thill llm rr.nnn.ll.lllli- ..f
Ihe eollictnr or hi ui llles to the Cnllid States
slinll not ho thereby nlf.eled or Impaliid.
fc'cc. OB. And bell further enacted, That In
ciuo u collector hIu.II die, resign or bo rt-
IliaillUl llk.fc .I..S...IAI MT ,...!. ..M..ft.tA...... .. a f -.
huicu, iiiu tii-piiis ui rueu cuueciur iiingmi in
JOHJV AM)i:ift),V, - - . JAM!'.) T.ML.K.VY,
Ajydersoiv & Glekk",:
CALXFOXLWXA St.,
DETWEENOftEOONANDTHIKD8TREET8,
-:.:-
WIIOLKSAT.K ANJ) , , .
llirrAIL, JiJiALIHlS JN :
cm I hi h p, w I V(v nn i! f innna
oiiiiJiii iriiii,ii mil uuujjii,
'1
GROCERIES, PROVISIONS,
HARDWARE, CROCKERY,
WINES, LIQUORS,
aiathin. Boots. Shoes.
' - " ---- 1
Hats and Caps, !
r
FURNISHING- GOODS,
Frosorvod Fruits, 3?io Truit,
PrQscrvodlVIcats, Oystore,
Fresh JSpicos, Stauecs,
sTcllios and Ficklos,
MINING TOOLS,
IIcc)ltlIllCB, JiuiiIoiiiciitH, Far--
mliiK IiiiiileinoiitHj Paints,
Oils, Iron nutl Steel,
JVA1L.S, LOCKS,
HAEDWARE,
(ofull kinds) FLOUR, GRAIN, SACKS,
CANULKS, OAMIMIKNK. LAM1
OIL, TIN WARK, WOODKy
WAIIK, 11R00.M8, PAILS,
ZN2XA RtrBSSB. GOODS,
to whloh wo respectfully Invito person wishing
purchase ns wo nre detcrmluod to SETjT.
CHEAP FOl CASl-I.
Jacksonville. May 18.
lStf
JACKSONVILLE 1IIIUC STORE.
TUOZVfFXOIf &. axUSEK,
WE keen constantly on hand the best assort;
ment of -)
aojevcors,,
3vccaxxoxiNraiif
PERXUMERIES,
Wo havo now In store tho
LARGEST AND JIES7 SELmrJ-ED
STOCK OF DRUGS
Rvcr offered In this market, nnd wo mean to
maintain, by regular Importations, nnd by sell
ing tho boat articles ut tho LO ll'AST CASH
VKIOKS, that lending position which the Jock,
sonvllio Drug mru nasi ncretoioro held.
TIIOMl'HON fi UUBRR.
Jacksonville, On,. Sept. '.'.', 30,
service at the tme inmcdiiitpt' nrccfdiiiL'. win ' - ... -, u. jlx u 4 JLs JLV
. ... . . . : ..... r-- i
....... ...sv- iron iui.xv-1, eiupi ..jni uy miii. iiiu, JJ Ju U' J'J J t J J J t J X' X' , TTAS recently nxelvcd n large nnd divers - rpj K underslL-nul bavin been i.nnoIntiJ ti
und shull, mil II n successor sin bo nppo In mI.I ,,..-,, ,., .-.;-.-. II ll.il nortnu-nt or rrz I i i i r ,. , ,'' , "r '
discharge till Ihe dutlea of said collec or. nnd PHOTOGRAPHIC ARTIST si'JU.NU l" WKIOIIT J2 o, , "i0, n 'M W fir J'"Cp ""C Til
forwl.o,ocond..ct,i..c..scofll,ed.-.,ll,oflhe jBru..uir,o,eB,.... . CLOCK'S. (hM Cmi" a ,0T!''f ,,.A"tT 'Tv'Vt
collector. Ills wtatc shall bu responsible to the i U prepared to take I'lcturr In every sljleor! 8H.VF.lt WATCHKS. &&&& f,r J. aSni L-ll " Mtf l.W.!i.rn .?3
L'nlletl Slum. the Art, with nil the latest lmproeinuits. II i DIAMOND JKWKITv ' "'"". 'lcP',"11 'n,Icc '"''W bvgitrn toil
Atiiimviil AiikimI 1 lfifil ". i mi,., Ti ,! ,,,, Hi! ,..,.. j wrsuns having cliiim, ugnliiit suld i stile U
Approunl. Aiiputl n. 18CI. M-XLVmr MLJMJXZ:a PI'.AIIL. KMhltAI.I), nnd C'A.MhO HKVti, ,.. ,heill To me. will, the ...csarv oi.
ll.tll ..... ..... ,.....-. ..... ..!.... , I... I.I... ... ... , .... Tfe V,.,., ,-- .1
sssjaHi .
iMnmiyusiiiSj ssjii
BUSINESS OAimS.
CITY BREWERY '
(On the Hill)
TAOlKaouirlllo, Orogon.
t ,.,, , , . ". ', .. .
rV"- rroprlelora havlne tnkon powcs-Ion
, X of the City Jlrcwcry, Inicly controlled oy
Mr. Fllz, nro prepared to furnish 1igcr I Jeer
lz, nro prc
dc of this
to pconlc of this vicinity by the kec, bottle i
I or on tlrniight.
, Prne-lenro if mnnv rears In brewlnir
Xjctgeir 3Boi7
(llvw thcin tin wlfniitngc over nil competitor
nnd warrai.ts them In promitnp A ItriTTKK
AltTlCLH THAN CAN HK FOUND
KIEWHKRK iu Southern Oregon
' Vur lie sore in senu your oroers io
the
,,.,,,. , . II, ... J V If : ...t.1. ,t. Ill,'
HV.VM. K UKUZKIt k M ATTKS,
Jacksonville, Sept. 10, 18C1.
;i.Mf
ZM9S jbvL JIjsj- ar
DR. J. HERBOLD
VY
7'OUM) respectfolly nnnounrc to thecltl-
reus of Jacksonville nnd
, , ,, .1 i I I i, ... , nmnfM 1
ieinn " nt is non pnpnrm
111 lIH
' .
VUI.CAmTK OU ItUlIilKIl uOlllv
" ' "' -
Jacksonville, June 2d, 1RC.1.
sotr
,...,-, or-in uitn nnnio
I VV All 0-n,U , vvni owrwr.
7. . .
a . r- . U U W t U U ,
AT'PnTJVITV AT T.AW
W. G. T'VAULT,
ATTOHNEY AT LAW,
AX
i
7II.I, nttend to business In tho several
Courts In the l'lrst Judicial District of
Orcffuit. nnd In the Supremo Court. Olllee on i
liilifornln St., oiiolle "Sciitiiitl" llffirf.
J.icKso.wii.i.i:, OitKoo.v.
May 2.1ih, 01. H'-iu
SEWALLTRUAX,
SURVEYOR & CIVIL ENGINEER,
OI'I'K'K, AT TIIK COIWTV lU'II.lJl.VMM,
Jnrkuinll, Orrunn,
A I.I. biislnrm pcrtnlnlng tn Land or l.nnd
. I.ans prunipity iilleiulvd to.
' '
' "
Jacksonville, My lllb.IMIs 17ir
CHAS. D. BROOKS. M. D.,
TTAS I,0r.Ti:ii IN' JACKSON VI I.I.K, nnd
ll .V. '. I.l. r..t I ...... t... In ll.la .... I
Jk.J. IIIILTS HIS lirillll-IMUmil PVI I n.vr . .ill" .wmp-
imililly In the prnclicu of MuMiit, Surgery
mid ,
I
VMilnri.
Olllee on California street, ne.xt door to N'eii-
tier's Jewelry store.
Call nttended to ut nil hours of day nr night.
G. W. GREER,
PHYSICIAN AND SURGEON,
OITICK, JAt'ICH.VIM.1S Dltl'U M1IUK,
Oirim.
1 u nrnsicv "tncrIillniH,
L, H, DtWcY ) All Older fiom the country addressed to
T f AS duelled a Sllllll OIIIK
nened a shop opposite Anderson A
l'L tilenn's, nn Callfornlu sttiel, In Dr. I., i
j fiaiuingV drug store, for repairing
WATCIIHS, CI.OCK.S..1KWI' l.HY.irrC.
ah -.irk w.irmut.d to ehe sullslactloii.
i . ... . . 1 . . . . a.
Jiirkn'ivllli'. Dec. S'.'d
do not give satirnctlon, no charge will Ixsfbadc.
Call nt Funk's Cignr Store, or ut tho Gallery on
the IIIU, nil.! see hi l'lctme. I Itr
C. 1. SIMIAGUJ2,
ATTOHNEY AT LAW,
Ki:i...vvi....:.JuiKiuiiM: Coi.ntv, Oux.,
wm punctually ttt.a tn business cntrusled to
' ll1" c"ru Ai,r" 1:1- le'U.-tr
-
GREAT REDUCTION!
Ll ISU
ON" the I-'irit of January, til, the prices of
W'llKM.KII it VlUONrB
Sloxriixp 2VXsD.olxLX3.oas
were retluecd tneutiinr ttnton the ISvcIflc const.
.. A U""L "'''."VlJ. ).dwi
ciiiiivi tnaui't ui nun r rune dm: a riuui.
T , m o. scions, Agent
Jnnksonvlllc, Jnn. 12. S'.'tr
Oppqtlte the ?ost OUIco.
SIIAVlSfJ, llalr-oulllng, ShampooliiK Cur
ling and llulr Dyeing.
Also, a (.'eiiulno orllclo nt Fish's Haiii Itr-s-TiHutm
l.,unU Crlstudora'H Extelrior llur Dye for
sale. Jacksonville, June 22d...XUtf
or. h. TLnm,
ATTORNEY AT LAAV
J.tcKsoNviu.K, Oncao.v,
Will nttend to nny business confided to him in
the sMivcrnl Courts of thu First Judlolut Dlstilct
ot Oregon, nnd Iu tho Supreme Court. C;n
WHEELER & WILSONS
Sewing Machines !
AVIth nil tlie Lato Iniprovcmculj,
A SMALL nssortment of tho above maoblncs
Jill received nud for fealo ut San Fran
cisco prlocs, adding Irclght.
K. 0. SESSIONS, Agent.
. Jacksonville. June29, Jgfil. U
HsM;iii?AiMnp Asrriur!V
..II wwps,r..--vs- -.., ..W . f
JACKSONVILLE,
RISKS taken upon Mills, Hotels. Stores,
Ihielltncs. etc.. on tho most favorable
term. In Hartford, I'hwnl.x, Ulrnrd, Goodhue,
ami otner well Knowu uuu respoutliiie pompa
nlc. J8:2l K. 0. SKSSIONS, Agent,
SUWCALToSPlfAk""
Inm now prepared to rccolvo patients In thp
Hosplul, on the corner of Third Street, back
or tho Union Hotel."
Trwi-CASH QR GOOD SECURITY.
GIIA8. I. RROOKS, Jl, I).
Jacksonville, July 28, Ib(i0.,28tr.
J OH JMIINTINO or all descriptions neatly
esvvulwl ut tbu SljXTJXfil, Ol'l'ICI,.
IM.ll. -iii.iv i
LOVE & BILGEK,
I'nlifornln Slrrtl, JncKsoinlllr,
DEALERS AND WORKERS IN
TIN. SHEET IRON, COPPER,
LEAD AND BRASS,
TTAVr.iiiit received from tho Atlantic
I I I nnil Gntm VmhaIuAa n mamhIaIa aliuilV
JLJU nini uihi i inuvirvvf vwiii(ii.u ntirviv
everything In their line, nnd will keep constant-
j on hand on assortment or the licst
Tin, Sheet Iron ft Copper Ware,
11 r ass ripcs, llydrnullo ozxlcs, Jorcc
l'umps, Chains, Lend l'lpe, Hose,
HARDWARE. CUTLERY,
And Wails, all Sizos ;
liar, I'latc nnd assorted Iron ;
1'nlnts. Oils, Sires and Glas:
All qualities or fonder
Shot or nil numlicrs!
D rushes of every variety, etc., etc.
Stoves.
Also, always on hand, n large lot of stove of
norted sixes.
BUCK'S l'ATKN'T COOKINO 8TOVK,
TIIK NKW AVOIH.I) STOVK,
The two very best nnd approved patterns In the
world.
l'nrlor, OfJlce and Cnbln Stoves, fancy nnd
plain, constructed on latest tucl saving plans. I
Hollers. Ketlbs, Puts, ran, nud cvcrythlnir
connected wttu
these stoves wnrrnuted diirnwe
. .- . .
and peruct.
' All nrllcle sold by
All nrllcle solil by them or manufactured.
WAttUANTi:i. Their work It made of
the
ilicst tnntcrlal nnd of cho cost nnttcrn.
i .nOrders attended to with nulokcst dl
nnffsli Atnl fllltHl titi,iiiItijM In I tiwl Inns
In everything, their stock I the largest nnd I
s;iiiiiiii.vi."-i t'l lt urtMlL;ill iu iiHbftfuiii nib, llliu
they nre determined to sell
oar3cir:v.3? pon.
OVSH.
Call and examine tholr stock Itefore purchns-
Ing cl-cw here. Inne 23. lji.2-1-
JXX 1 JLXiLUrOlVltJUj
-... ni t
Cnhrorilla St., JllClvSOIlVillC.
DR. A. B. OVERBECK,
HAVINO Jnt returned from San Kranclscn,
would respectfully cull Ihe attention ol the
public to his new uud extensive stock of
PURE DRUGS & CHEMICALS!)
t'O.NHISTIMl (If
I An assortment nf crude, pulver
ized, oicugiuou and linciurid
All thu most popular
I'ATIW MDICIXES
of the day.
A choice lot or TOILET
ICIIK.MIUAI.S, I'lHtKlWIKIUKS, HAIH
j DYKS. 1'O.MODKS.Oll.S, IIUCSIIHS,
j SOAPS, l'OWDKUS, CItKAMS,
At., An., Ar.
I llrkfly, tho niot deslrnble stock of the kind
ever brought to Jacksonville.
I'liitiotilnr aticiilioii inicl tu
ictiiiipotittillitg nil Orilcreil J'ro-
i'- a. h. i.M 1-.I11U'.1-1,
IH
Citjf Druj Slort,Jticlitirille. Oirynu.
',-r.-w. . V-T. -'.
JY Jit If S JO O QIC!
i
Together wlliy splendid lot of other
.W'j2rX::-JCA-MX,?
llntitl-l'Ins, Urooches,
J,Vr-uiu?s, ! inner IVuss,
icIii-lH, KuvkU. Olifpit,
vclc ts, Sleeve Hiitlpjis,
Nu'ldiiecs,
Wulcli-ClmlM,
Cliateluliu
nnd Senlt.
All of which will L hold nt i.cw .".-jet: nud
wnrrnntttl.
.1. NKUIiMll still continual RKI'AIR
WATCH liS, JHWELHV mid CLOCKS,
ns heretofore, In tho best manuvrntid with dis
patch. All nr tides In his Hue niantifucturcd
jnomptly uud with ncuttuus. Cull nnd see his
stock ut the old stand, corner of Third nnd
California streets, Jacksonville. -l-ftf.
Reduction in Prices!
BEST WQRK DONE AT
SO WE ST HATJ33,
BLACKSM1THINO
rr,IIK underslencd nnnonncs to present pa-
&. iron mm tue puiuic turn no bu re
duceil the pi Ice for nil kind of wot); In,
ins line, to couiorm to mo tnuus.
Is In tho building formerly oyeuple-l I y 'm.
Uurke, on (Xhfornia Str(ct, iliftCity ml if Cluy
gagt If Drum's SUiU:
Kvcry snccles ol KftlU done In the best manner
nnd w,,, lu,tk VIli
, pin,,!,!, Trol,a j.,mi nn.i .... i w..i
o"H lroiiiauiinI icimlrcil
WACUX, CAItRIAlJE AD STACK WOIIK
Executed tu the neatest and strongest manner.
Mining Tools, Picks, Uai, &c,
made to order, of the very but materials, In
tho most approved styles.
l'artlculnr attention given to 4
IIOKSE-SHOIMNG, esJe
for which the prlco Is reduced to 811 and $-4
Till-, kv-tt. l'l lTKa in.iilft nnrl llltiil i-m.-llv li.
order.
Ills stook or Iron and Steel 1 o.f first quality,
and all tiurk done nt his shop wumt tvrs.it.
AI.KXANDKU MAUTIK.
Jacksonville, March V, 16f,l. iohtl:&tr
City Restaurant!
) im
JOSEPH WILAND
RE3PF.CTFUIJ.Y Informs the citizens pf
Jacksonville that he has opened a
NEW BESTAURANT,
with prlocrt reduced to tult tho tliuts, on the
X,cy OsHwl. Wysiitoj,
Hoard per week $ 7.00
SIliKle NJeal fill
Lodaluj? . , go
Jwlmuvlllc, Jnu Jtt, 'lij, m,Va
J-KGXtt .avijiitwimibn
Summons,
i In the Circuit Court of tltt Slate tf Ort
for the County o Dought. "
i William It. Wim,
1 ngatnt
I Koiikrt M. McKrr.
TO ItOItKUT HI, ItlcKKKt
Sir t You nro hereby notitlcd that nnU.
side i you nppcur In tho Circuit Court, of ll Hi...
of , of Ornron, for the Count v of Dnmrbu r, .i
jI rt tfrrm ftU lln Vnnl f 1.
18th dav of November, A. I)., Igfil. U tl
day of tho next regular term of nald ConrU
I bo lioMen nt ltoscburg, In wld County mj
State, nnd nnswer tho comnlnlnt neslnsi .
on file In mM Court, or the rnmo will bcUVtt
for confessed, nnd the prayer thereof wim,
granted by tho Court.
MOSIIKIt A CHADWICK.
Attorneys for I'lalutis;
Itoscburg, Douglas County, Oregon,
Angust. 8th 186l. 30i1m
STATK OF OltHGON, l qq
Couxiv or Uxpqu. ( '-a
IN Jl'STICK'S COUUT
APO JOHN C. HOVAL : Yon are bmk,
X notlGeil that n Writ of Attnclmirntl,!
been issnctl ncnlnit yon nml your propotju.
Inched to folisfv tho demand of Daniel La,
nmnnnllng to SbftyiDollnrs nnd Twilvc Cntl
(SCO 12100) together with Interest it ih,
rate of twenty per ant. per nnnumftomlU
filli dny of August Jnt. Now. nnVjs
shall appear before JAMKS AIMM.KlJ.VTT
n Justice of the IVnro In nnd for inid mantj
nt his olTicc, on tht VJtvtnth Dny of AW
. uu 'IHV. isrt Kit. 14II1CIIIII JSflU
' i. i or,, i,,miin, t,t , ,.i ' , ""'
yon nnd your property sold to pay the oMn
Patul this 19th dav or September. 18(11,
1-1711 DANIftL I.Ul'AS, I'latnblT.
- 1 qta'I'K nt.' nni.'unv
1 m "
Cuu.ntv or UwrQiM. f
S3.
in jitsticks' rounT.
0 JOHN C. IIOYAL: You nre hmkr
rnt
I I
J. notified IhntnAVrlt nf Allnelimrnt 1..
. been Mla) ngalnst you nnd vour n:onetirn.
luthed to sallsfy the ilem.mil ol D.inM lint
inmnuntlng tn Forty-Seven Dollnrsnnd WKUj.
unc ucnts tit eiioo, together with tl.el.
One Humlrwl ami Twrnty-Klght Doll.ri.M
,.,."r 'uno. wm" v11 M mnj,) or m,i
"i1 ' '"' lue rrom Mnrchl.1lh.lKl.
.sun, uiniTs viiu suau appear nenire j.ajiks
AlTI.KOA'l'K, a Justice of the Peace In s
for sold county, nt his office, on the Klmn
Wnu of Xortmltr, lfifil, Judgment will k
rciidcriil ngnlnst you ntul your property ')
to pay Ihe debt.
Dated this the 10th dav of September. lffl.
37 I1) DANIKlJ.UCAS, I'lalnlil
S'JVnii'OF OIlKUONVrco ""
Coi'KTV or I)ot'ni.Asi t '
ifPO Hampsx llnnnoKi You nre hereby rs
I X flitl that n wilt of nttnchllient lias bin,
Issued ngnlnst you. nnd vour properly atlsdnl
J to satisfy the demnnd ol Kli Morirun. inmoit.
ling to the sum of eighty four dollars nml 6nj
' cents. Now. unliM you nppenr befure Jsmn
Is. White, n. Justice nf the IVnce Iii.mu fit
, mM county. nthUolTlcc, on the ninth dsjof
NnvtinlHT IfCI. judgrment will be rrndrml
ngnlnst you, nml your proerty snld to aj tl
debt. Dated this 1-lth d.tv of Senti inlsr IKI.
M:8t. KM. .M()n(;AN.;V.i.b.
Administrator's Sale
"VTOT1CK Is hereby given that, bv vifloerf
ll mi onhr of the Coimly Cnuri of JstV
ion county. Oregon, I will tilftr for sale it
public veinlup. In tin- highest bidder, nn lit
imntrt. on I'ltlDA Y, the Wlh day ol Octo-.
bcr, A. I), lcfil. nil the right, title and in'ti
est ol Yliirc nt II. Tuie, dtcmsetl. to n certs'
town lot in Jucl.snnvllle, .luckson ciiil;(
Ong Said lot Is slluulul on the iwtii,
side id Cullfornlu street. I n-lwccn the lot n;
vtlilcli Dr. A. II. Overbeck nslthit nmlil;
I'lalinnl by John Mcljiiiglilin. nnd is son
eighty fat in width lirtwn huiidretl Inlcrcil,
) 1'. l'Jtl.M. AilmV.
OcIiilsTfl. IPfil. 3813
Administrator's STotico.
present iiicin tu inr, Willi the ni-ccssary '
ers, wllliin one yenr from this date, ami iJ
K'roin owing told, estate uic rtiulriil to null
jiayinent to me, nt my restdtnee, near Vs
noys) i;vny, in sum county.
'VUO'S C'JtOXTON, Ailm'r.
Vunnoy'g Kirry, Sept. 28, 18C1. 36!t
Administrator's Wotlco.
fPHK u dirslgr tl Laving U?cn oppoliiifdlj
JL the 1'robntc Court (or Jost-iihinc couoit
Stuto of Oregon, at Iho Muv term, A- I'
IB01. Ailinlnlstrutnr of the utute of WillUs
II. II, Douglas, tUccaseil. natlce U licrcJ
Kivi-ii to nil inrsous Laving claim nuslo.lusl
rttuic to present tiiem to me, Willi the rstrs
surv voucJiers, within one yenr (rpni litis ds.
nud nil tersQix owing suld entatc ore rr0irrs
to make payment to me. nt my rt'shJvUcr.Ktf
Vnnupy's Firry, In said county.
TJtUH CI(0.H,X, A'''
Yonnny's Terry, Kept. 28. la&. Sell
Commissioscr's Watice.
'p I II', undersigned liming liecn uppoliitedlj
- the I'rohute Court for Josephine coiniu
Slnto of Orrgon, ut the vtmio term, A I1
I8C1, Conialsskuwr of the tutute olJdi
lieurd. v ho Las born nbicut from bis fire
i during the last two jrnrs. und is ujiiio.Kd u
, be deu,d, Xotleo is hereby given to all perna
having claims ngalut f niu estate to prrsrti
them to me with thciicrrwary voic'nr witkn
Qie yenr fio;n this date, and all person isr'nf
, fultl estate nro required to mako ruynsti
ti me at, my residence, near Aanw'
. rcrry, iu ram couniy.
TIIO'S CROXTON, Cora'r,
Vanuoy' l'crry, Sept. 28, 18fil. 38U
Administrator's Notice.
NOTICTJ Is hereby jrlveu that letter, of JW
iiiiiilstralion have been granted totbtw
deislgned, by the Couutv Court of Jails
county, ou me eilute of Joseph C. Cort
deceawd. All persons having claims JW
said estate nro rerjuind to iiretent them, A
tue necessary vouchers, within one jesrirt
this date; und ull persojii otylpg fuld eli
ure required to muke Immediate payment "
me, at my resident near Itiinkum, inw1'
county, or to John Corbell, ut Sterli.
said eouply. SAM'I. I'lllIJIl'S, Admr,
ljunk,nm. Oct. !. 18C1. 38K
PVA.TI& OT ORKJON I cS
C'OUsJTV OK JACKkOH. J '
l ht wtffr of the Ettali of
I HUGH JlrOASSIV. DccU
A LI, tierscins Jntercslid iu the final set
ment of tho said estuto arc notified tt
IlUltSDAV. tliR lb Ahv nf Vnvpnibfr-
Klllll'r. Illia Iwin cut nnnll fr rut.l flnul tfluT
'incut, wlti P- U- Hoxie, I'uUlio Admin'n!'
tor.
Hy order of J. 0. TOI.MAN. Connfy M
a:i3 nil. JIOI'I-'JI AN. iscrs-.
Ei Dorado Saloon
!
f Qrncr or CallforiilA sniU Urrgon
.CJl,so."Vill, Orogo)i
T,YN, JJUJIKJ3, Vvoinletor.
The most choice brands of
SJrawdy, Whisky, Cordiafi
WINE, OIGA11S, ETC
''or sale In uuy uVcd tuautll, N