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On monies arising from internal duties, 6 per cent.

These commissions, however, not to exceed $4000 to any one collector.

The president is likewise empowered to apportion and distribute annually a sum not exceeding in the whole $25,000, among such collectors as for the execution of the public service it shall appear to him necessary so to compensate, in addition to the other emoluments to which they are entitled : provided, that no such allowance or distribution shall exceed $250 to any one collector, nor shall be made to any collector whose gross emoluments other than this allowance, shall amount to $1000 a year; nor shall, when added to the other gross emoluments of such collector, exceed $1000 a year.

The collectors are further to be allowed, for measuring each still or boiler under the capacity of 100 gallons, 60 cents; and for each above that capacity, 75 cents. They are likewise to be allowed the necessary expenses of books, stationary, &c.

$ 20. ASSESSMENT AND COLLECTION OF THE DIRECT TAIES.

The direct taxes are to be assessed, on the first of February, 1814, on all land, lots of ground, with their improvements, dwelling-houses, and slaves, within the several states, which are to be enumerated and valued by the assessors at the rate each of them is worth in money. All property of the above description, however, belonging to the United States, or to any state, or property permanently or specially exempted from taxation by the laws of the state in which it is situated, is exempted from this tax.

An assessor is to be appointed for each of the collection districts within the several states, who is authorized to divide his district into a convenient number of assessment districts, and to appoint an assistant assessor in each, who must, before he enters on the duties of his office, take an oath or affirmation for their faithful discharge, under the penalty of $100. The secretary of the treasury to reduce the number of assessment districts into which any collection district is divided, should the number appear to him too great.

The assistant assessors shall be notified by their respective principal assessors to proceed, on the first of February, 1814 (and, in case of other direct taxes being imposed, on the day appointed by law), through every part of their district, and to require all persons owning, possessing, or having the care or management of any property subject to the tax, to deliver written lists of the same, or disclose the particulars to the asses

sor.

When a disclosure is made, it is the duty of the assessor to make out the list, which, after being distinctly read and consented to, shall be received as the list of such person. The lists, as far as practicable, shall be made conformably to those which may be required for the same purpose under the authority of the respective states.

A penalty is imposed, of not less than $100, nor more than $500, with costs of suit, for the delivery or disclosure of any false or fraudulent list, and in all such cases the assessor is required to make out new lists, according to the best information he can obtain, from which there shall be no appeal.

In case of any person being absent at the time of the assessor's calling to receive his list, it becomes his duty to leave a written note requiring him to present his list to the assessor within ten days. In case of neglect after receiving this notice, the assessor must himself enter on the premises, and make out the list, from his own view, and according to the best information he can obtain, which list shall be esteemed good and sufficient, and the person so failing or neglecting shall moreover forfeit $100 with costs, for the use of the United States, unless in case of sickness or absence from home.

The owners, &c. of estates not within the district in which they reside, may deliver a list of such property to the assessor of the assessment district in which they do reside, provided they specify distinctly the assessment district in which the estate lies, and

pay to the assistant assessor one dollar. The assistant assessors are then bound to transmit such lists to the principal assessor of their collection district, whose duty it is to transmit them to the principal assessor of the districts wherein such estates may lie, in default of which the assistant assessor of the district wherein the estate lies must himself make out the list, and for that purpose, if necessary, enter into and open

such es

tate.

The assistant assessors, after collecting the lists of taxable property, which shall be taken with reference to the day fixed for that purpose by the act laying the tax, shall proceed to arrange the same, and to make two general lists ; the first shall exhibit, in alphabetical order, the names of all persons liable to pay the tax, residing within the assessment district, together with the value and assessment of the objects liable to taxation within such district, for which each person is liable to pay a direct tax, and whenever so required by the principal assessor, the amount of direct tax payable by each person on such objects under the state laws imposing direct taxes; the second list shall exhibit, in alphabetical order, the names of all persons residing

tant assessor.

out of the collection district, owners of property within the district, together with the value and assessment thereof, or amount of direct tax due thereon. The forms of these general lists shall be devised and prescribed by the principal assessor, and lists taken according to such form shall be made out by the assistant assessor, and delivered to the principal assessor within sixty days after the day for requiring lists from individuals.

Immediately after the valuations and enumerations shall have been completed, the principal assessor in each collection district shall, by advertisement in some public newspaper, if there be any in the district, and by notifications pasted up in at least four of the most public places in each assessment district, give notice of the place where the lists may be seen and examined for 25 days after the publication of the notice, and that during that time appeals will be received and determined by him relative to any erroneous or excessive valuations or enumerations by the assis

These appeals must be made in writing, and must specify the particulars respecting which a decision is requested ; they must likewise state the ground or principle of inequality or error complained of, the only question to be determined by the principal assessor, on an appeal, being, whether the valuation complained of be in a just proportion to other valuations in the same assessment district. The principal assessor is accordingly empowered to re-examine and equalize the valuations as shall appear just and equitable ; but no valuation shall be increased without a previous notice of at least five days to the party interested to appear and object to the same, if he judge proper ; which notice shall be given by a note in writing, to be left at the dwelling-house of the party, by such assessor as the principal assessor shall designate for that purpose.

When the quotas of direct tax payable by the states shall be apportioned by law on the collection districts, and those districts contain more than one assessment district, the principal assessors are empowered to equalize the valuations between the assessment districts, by deducting from or adding to either such a rate per cent. as shall appear just and equitable.

After hearing appeals, and adjusting and equalizing the valuations as above, the principal assessors shall respectively make out lists containing the sums payable upon every object of taxation within their respective districts, so as to raise upon the collection district for which they are appointed its quota of direct tax; which lists shall contain the name of each person residing within the collection district liable to pay the direct tax, or of the person residing within the district and having the care or superintendance of property lying within the district, which is liable to the payment of the tax, where such person or persons are known, together with the sum payable by each person on account of the said direct tax as aforesaid. And where there is any property within any collection district, liable to the payment of the direct tax, not owned or occupied by, or under the superintendance of any person resident therein, there shall be a separate list of such property, specifying the sums payable, and the names of the respective proprietors, where known. One of each of those lists shall be furnished to the district collector within 60 days from the time when the different lists shall have been received from the assistant assessors. The collector, on receiving the lists, shall give the principal assessor three receipts, one on a correct copy of the lists, the other two on aggregate statements of the gross amount of the taxes to be collected in his district. The receipt which is written on the copy of the lists shall remain with the principal assessor, and shall be open to public inspection; the other two shall be transmitted, the one to the secretatary, the other to the comptroller of the treasury. Each of the collectors, or his deputies, shall, within ten days after receiving his collection list, advertise in one newspaper printed in his col. lection district, if any there be, and by notifications to be posted up in at least four public places in his collection district, that the tax has become due, and state the times and places at which he will attend to receive the same, which shall be within twenty days after such notification ; and with respect to persons who shall not attend, according to such notifications, it shall be the duty of the collector to proceed as follows.

1. With respect to property owned by persons residing in the same collection district. Within 60 days after the receipt of the collection lists, it shall be the duty of each collector, in person or by deputy, to apply once at their respective dwellings within such district, and there demand the taxes; and if they shall not be then paid, or within twenty days thereafter, it shall be lawful for such collector and his deputies to proceed to collect them by distress and sale of the goods, chattels, or effects of the persons delinquent, with a commission of eight per cent. for the use of such collector. But it shall not be lawful to make distress of the tools or implements of a trade or profession, beasts of the plough, necessary for the cultivation of improved lands, arms or household furniture, or apparel necessary for a family. When effects sufficient to satisfy the tax cannot be found, the collector, having first advertised the same for 30 days in a newspaper printed within the collection district, if such there be, and having posted up in at least ten public places within the same a notification of the intended sale, thirty days previous thereto,

shall proceed to sell at public sale, so much of the property as may be necessary to satisfy the taxes due, with an addition of twenty per cent. for defraying charges ; and if the property cannot be sold for the amount of the tax due with the said addi. tional per centum, the collector shall purchase it in behalf of the United States for such amount. The proprietors shall be allowed to redeem their property, however, before the sale, by payment of the tax with an addition of ten per cent., and within two years after the sale, by payment to the collector, for the use of the purchaser, the amount paid by such purchaser, with interest at the rate of twenty per cent. per annum ; deeds consequently cannot be given in pursuance of such sales, until after the expiration of two years.

2. With respect to property owned by persons residing in a different collection district. A collector is to be designated in each state by the secretary of the treasury, to whom lists are to be transmitted by all the other collectors within the state, of all the property coming uuder this description, for which the taxes have not been paid within ninety days after

the receipt of the collection lists from the different assessors. The state collector shall then publish for sixty days, in at least one newspaper within the state, a notification of all the lists and taxes thus transmitted to him, and, after the expiration of a year from the day on which the district collector first notified the taxes to have become due, shall proceed to sell so much of the property às may be necessary to satisfy the taxes, with an addition of 20 per cent. for defraying charges. After the sale, the state collector is to deposit with the clerks of the respective district courts within whose district the property lies, correct lists of the property sold, together with the names of the owners or presumed owners, of the purchasers at the public sales, and of the amount paid by them. The property may be redeemed in the same manner as the first-mentioned species, by application to the collector if before the sale, and to the clerk of the district court if within two years after the sale, at the expiration of which period, deeds shall be given to the purchasers by the clerks, on the payment of $2 for each.

In all cases where lands may be sold for the payment of direct taxes belonging to infants, persons of insane minds, married women, or persons beyond sea, such persons shall have the term of two years after their respective disabilities shall have been removed, or their return to the United States, to redeem lands thus sold, on their paying into the clerk's office the amount paid by the purchaser, together with ten per cent. per annum thereon; and on their paying to the purchaser of the land a VOL. I. PART I.

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