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For evading the Stamp Duties. In the case of a private individual, for each fraudulent evasion,
$100. In the case of a person in office, who shall evade the duties in
the execution of his public employment, $500, besides forfeiting his office if in the service of the United States, and
being for ever disabled from again holding it. Instruments chargeable with duty cannot be admitted as evidence
in any court if unstamped, or stamped for a lower duty than ought to have been paid; but they may be rendered valid by a receipt from the district collector endorsed on them, for the duty or addition of duty chargeable by law, with ten dollars
over and above. In the case of banks, excepting those that have compounded for
the duty, the value of each bill or promissory note issued on other than paper duly stamped.
§ 18. TERMS OF PAYMENT OF THE DUTIES The duties on licenses to distillers must be paid on receipt of the license, if under $5; if the amount exceed $5, they may be bonded for four months after the expiration of the term for which the license was granted.
Sugar refiners may either pay the duties accruing on all sugars sent out of the building in which it is refined quarterly, with a deduction of six per cent., or give a bond for the same, payable nine months after date; they are bound to make oath or affirmation yearly, if required by the collector, to the truth of the accounts rendered, and to show the original book of entry on furnishing their quarterly accounts.
Licenses to retailers and carriage-certificates must be paid at the time of receiving such license or certificate. In case of the sale of a carriage the certificate is not valid until the name of the new owner is entered on it by the collector.
Auction duties must be paid quarterly, deducting one per cent. for the auctioneer's trouble. Their license is forfeited by a judgment or verdict on their bond.
Stamp duties must be paid at the time of purchasing the stamps; a deduction of 71 per cent. to be allowed to persons other than collectors on purchasing to the amount of $10, or upwards. Paper, parchment, or vellum, may be deposited at the office of the district collector for the purpose of being stamped by the commissioner of the revenue, and the collector is bound to redeliver it on receiving payment of the duties, after being so stamped.
$ 19. COLLECTION. For the more convenient collection of the internal duties and
direct taxes, the United States is divided into 191 collection districts, and the president is empowered to divide the District of Columbia and the territories of the United States into convenient districts for the collection of the internal duties only, it being conceived that direct taxes could be constitutionally levied only on the respective states. [See cons. art. I, sect. 2, 3.]
A new officer is appointed in the treasury department, denominated the commissioner of the revenue, who is charged, under the direction of the secretary of that department, with preparing all the forms necessary for the collectors, and for the assessors of the direct taxes ; with preparing, signing, and distributing the necessary licenses, and with the superintendance generally of the different collectors, and of the assessors of the direct taxes. He is likewise to superintend the collection of the residue of the former direct tax and internal duties, which may be still outstanding, and to execute the services with respect to lighthouses, and other objects, which were usually performed by the former commissioners of the revenue. The secretary of the treasury is at liberty to place under his superintendance the collection of the duties on impost and tonnage, if, in the secretary's opinion, the public service would be promoted by transferring that duty to him from the comptroller. His salary is fixed at $3000, per annum, and he is allowed a number of clerks, whose salaries, on the whole, are not to exceed $4000 a year.
A collector is to be appointed in each collection district, who must give bond for the faithful discharge of his office. Each collector may appoint deputies, he being responsible for their acts as such, and may assign to them, by instruments under his hand and seal, such portions of his collection district as he may think proper, any of which instruments may be revoked by public notice of the revocation in that part of the district assigned to the deputy. The deputies are to be compensated by the col
. lector. It is the duty of the collectors, in their respective districts, to collect the different internal duties and direct taxes, to receive the different requisite entries, deliver the carriage certificates, countersign and deliver the different licenses, prosecute for the recovery of the duties and penalties, &c. They are to be allowed the following commissions on the monies received and accounted for by them:
On the monies arising from the direct tax, where the quota of the district does not exceed $10,000, 8 per cent. Exceeding $10,000, and not exceeding 15,000, 7 per cent.
7 Exceeding 15,000, and not exceeding 20,000, 6 per cent. Exceeding 20.000, and not exceeding 30,000, 5 per cent. Exceeding 30,000, and not exceeding 50,000, 4 per cent. Exceeding 50,000, 3 per cent.
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 TAXES.
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
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
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
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.
Inmediately 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