Full text of Revenue Act of 1861
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29-2 1861, ch. 39. Ante, p. 286. Post, p. 542. Penalty. THIRTY-SEVENTH CONGEESS. S ess. I. Ch. 45. 1861. intoxicating drink ; and every person offending against the provisions of this act shall be deemed guilty of a misdemeanor, and upon conviction thereof, before a magistrate or court having criminal jurisdiction, shall be punished by a fine of twenty-five dollars or imprisonment for thirty days. A p p r o v e d , August 5,1861. August 5,1861. C h a p . X X V . - -A n A ct to provide increased Revenue from Imports, to p a y Interest on the Public Debt, and fo r other Purposes. 1862, ch. 163. Post, p. 543. Be it enacted by the Senate and House o f Representatives o f the United States o f America in Congress assembled, That, from and after the date of the passage of this act, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, and on such as may now be exempt from duty, there shall be levied, collected, and paid, on the goods, wares, and merchandise herein enumerated and provided for, imported from for eign countries, the following duties and rates of duty, that is to sa y : First, On raw sugar, commonly called muscovado or brown sugar, and on sugars not advanced above number twelve, Dutch standard, by claying, boiling, clarifying, or other process, and on sirup of sugar or of sugar-cane and concentrated molasses, or concentrated melado, two cents per pound ; and on white and clayed sugar, when advanced beyond the raw state, above number twelve, Dutch standard, by clarifying or other process, and not yet refined, two and a half cents per pound; on refined sugars, whether loaf, lump, crushed, or pulverized, four cents per pound; on sugars after being refined, when they are tinctured, colored, or in any way adulterated, and on sugar-candy, six cents per pound; on molasses, five cents per gallon : Sirups of sugar, Provided, That all sirups of sugar or of sugar-cane, concentrated molas &c., entered as molasses, to be ses or melado, entered under the name of molasses, or any other name forfeited. than sirup of sugar or of sugar-cane, concentrated molasses, or concen trated melado, shall be liable to forfeiture to the United States. On all Teas. teas, fifteen cents per pound ; on almonds, four cents per pound: shelled Almonds, &c. almonds, six cents per pound ; on brimstone, crude, three dollars per ton ; on brimstone, in rolls, six dollars per ton; on coffee, of all kinds, four cents per pound; on cocoa, three cents per pound; on cocoa leaves and cocoa shells, two cents per pound ; on cocoa, prepared or manufactured, eight cents per pound; on chicory root, one cent per pound; and on chic ory ground, two cents per pound; on chocolate, six cents per pound; on cassia, ten cents per pound ; cassia buds, fifteen cents per pound; on cin namon, twenty cents per pound; on cloves, eight cents per pound; on cayenne pepper, six cents per pound ; on cayenne pepper, ground, eight cents per pound; on currants, five cents per pound; on argol, three cents per pound ; on cream tartar, six cents per pound; on tartaric acid, tartar emetic, and rochelle salts, ten cents per pound; on dates, two cents per pound; on figs, five cents per pound; on ginger root, three cents per pound; on ginger, ground, five cents per pound; on liquorice paste and juice, five cents per pound; liquorice root, one cent per pound ; on mace and nutmegs, twenty-five cents per pound ; on nuts of all kinds, not oth erwise provided for, two cents per pound; on pepper, six cents per pound; on pimento, six cents per pound; on plums, five cents per pound; on prunes, five cents per pound; on raisins, five cents per pound; on unmanufactured Russia hemp, forty dollars per ton; on Manilla and other hemps of India, twenty-five dollars per ton ; on lead, in pigs or bars, one dollar and fifty cents per one hundred pounds; in sheets, two dollars and twentyfive cents per one hundred pounds; on white lead, dry or ground in oil, and red lead, two dollars and twenty-five cents per one hundred pounds ; on salt, in sacks, eighteen cents per one hundred pounds, and in bulk, twelve cents per one hundred pounds; on soda ash, one-half cent per pound; on bicarbonate of soda, one cent per pound; on sal soda, onehalf cent per pound ; on caustic soda, one cent per pound; on chloride of Specific duties on certain im ports. THIRTY-SEVENTH CONGRESS. S ess. I. Ch. 45. 1861. 293 lime, thirty cents per one hundred pounds ; on saltpetre, crude, one cent per pound: refined, or partially refined, two cents per pound ; spirits of turpentine, ten cents per gallon ; on oil o f cloves, seventy cents per pound ; on brandy, one dollar and twenty-five cents per gallon; on spirits distilled from grain, or other materials, fifty cents per gallon ; on gum copal, and other gums or resinous substances used for the same or similar purposes as gum copal, ten cents per pound. S e c . 2. A n d be it fu rth er enacted, That, from and after the day and Ad valorem dayear aforesaid, there shall be levied, collected, and paid, on the importa ties on, certain tion of the articles hereinafter mentioned, the following duties, that is to imports. gay : On arrow-root, twenty per centum ad valorem ; on ginger, preserved or pickled, thirty per centum ad valorem ; on limes, lemons, oranges, ba nanas, and plantains, twenty per centum ad valorem ; on Peruvian bark, fifteen per centum ad valorem ; on quinine, thirty per centum ad valorem ; on rags, of whatever material, ten per centum ad valorem ; on gunpow der, thirty per centum ad valorem; on feathers and downs, thirty per centum ad valorem; on hides, ten per centum ad valorem ; on sole and bend leather, thirty per centum ad valorem ; on I[n]dia rubber, raw or unmanufactured, ten per centum ad valorem ; on I[n]dia-rubber shoes and boots, thirty per centum ad valorem ; on ivory, unmanufactured, and on vegetable ivory, ten per centum ad valorem ; on wines of all kinds, fifty per centum ad valorem ; on silk in the gum, not more advanced in the manufacture than single tram and thrown or organzine, twenty-five per centum ad valorem ; on all silks valued at not over one dollar per square yard, thirty per centum ad valorem; on all silks valued over one dollar per square yard, forty per centum ad valorem ; on all silk velvets or vel vets of which silk is the component material of chief value, valued at three dollars per square yard, or under, thirty per centum ad valorem; valued at over three dollars per square yard, forty per centum ad valo rem ; on floss silks, thirty per centum ad valorem ; on silk ribbons, gal loons, braids, fringes, laces, tassels, buttons, button-cloths, trimmings, and on silk twist, twist composed of mohair and silk, sewing silk in gum or puri fied, and all other manufactures of silk, or of which silk shall be the com ponent material of chief value, not otherwise provided for, forty per centum ad valorum. S e c . 3. A n d be it fu rth er enacted, That all articles, goods, wares, and Certain articles merchandise, imported from beyond the Cape of Good Hope in foreign imported in for eign vessels to vessels, not entitled by reciprocal treaties to be exempt from discrimi pay certain addi tional duty. nating duties, tonnage, and other charges, and all other articles, goods, wares, and merchandise not imported direct from the place of their growth or production, or in foreign vessels, entitled by reciprocal treaties to be exempt from discriminating duties, tonnage, and other charges, shall be subject to pay, in addition to the duties imposed by this act, ten per centum ad valorem: Provided, That this rule shall not apply to goods, Proviso. wares, and merchandise imported from beyond the Cape of Good Hope in American vessels. S e c . 4. A n d be it fu rth er enacted, That, from and after the passage of this act, there shall be allowed, on all articles wholly manufactured of ma terials imported, on which duties have been paid when exported, a draw Drawback on certain articles. back, equal in amount to the duty paid on such materials and no more, to Rules. be ascertained under such regulations as shall be prescribed by the Secre tary of the Treasury : P rovided, That ten per centum on the amount of 10 per cent, to all drawbacks, so allowed, shall be retained for the use of the United be retained. States by the collectors paying such drawbacks, respectively. Certain goods S e c . 5. A n d be it fu rth er enacted, That all goods, wares, and merchan shipboard and dise, actually on shipboard and bound to the United States, and all goods, on goods in ware all wares, and merchandise, on deposit in warehouses or public stores at the houses* &c., to date of the passage o f this act, shall be subject to pay such duties as pro pay former rate of duties. vided by law before and at the time of the passage of this a c t: Provided, 294 THIRTY-SEVENTH CONGRESS. S ess. I. Ch. 45. 1861. That all goods deposited in public store or bonded warehouse after this act takes effect and goes into operation, if designed for consumption in the United States, must be withdrawn therefrom, or the duties thereon paid in three months after the same are deposited, and goods designed for ex Duties on bonded goods to portation and consumption in foreign countries may be withdrawn by the be paid m three owner at any time before the expiration of three years after the same are months, if, &c. deposited, such goods, if not withdrawn in three years, to be regarded as abandoned to the government, and sold under such regulations as the Secretary of the Treasury may prescribe, and the proceeds paid into the Treasury : Provided, That merchandise upon which the owner may have Proviso. neglected to pay duties within three months from the time of its deposit may be withdrawn and entered for consumption at any time within two years of the time of its deposit upon the payment of the legal duties, with Further pro an addition of twenty-five per centum thereto : Provided, also, That mer viso. chandise upon which duties have been paid, if exported to a foreign coun1862, try, within three years, shall be entitled to return duties, proper evidence ch. 163, § 21, of such merchandise having been landed abroad to be furnished to the : 01 Pott, p. 660. collector by the importer, one per centum of said duties to be retained by the government. Amendments S e c . 6. A n d be it further enacted, That the act entitled “ An A ct to of act 1861, ch. 68, provide for the payment of outstanding treasury notes, to authorize a M 6,7,12,13,14, joan> t0 regUiate and fix the duties on imports, and for other purposes,” 178. approved March two, eighteen hundred and sixty-one, be, and the same is hereby amended, as follows—that is to say, First, in section six, article first, after the words “ in cordials and,” strike out “ liquors,” and insert “ liqueurs; ” Second, in the same section, after the word “ represent,” in sert “ Provided, also, That no lower rate or amount of duty shall be levied, collected, and paid on brandy, spirits, and all other spirituous bev erages, than that now fixed by law for the description of first proof, but shall be increased in proportion for any greater strength than the strength of first proof; ” Third, in section seven, clause fifth, the words “ on screws, washed or plated, and all other screws, of iron or any other metal,” shall be stricken out, and the words “ on screws, of any other metal than iron,” shall be inserted; Fourth, section twelve, article first, after the words “ eighteen cents,” where they first occur, insert “ or le ss; ” Fifth, section thirteen, article second, after the word “ manufacturer,” in sert “ except hosiery;” Sixth, in the same section, article third, strike out “ wool,” wherever it occurs, and insert in each place “ worsted; ” Seventh, in section fourteen, article first, after the words “ ten per cen tum,” insert “ ad valorem; ” Eighth, in section fifteen, before the word “ yarns ” insert “ hemp;” in the same section, after the word “ sheetings,” insert “ of flax or hemp;” and strike out “jute goods,” and in lieu there of insert “jute yam s; ” Ninth, in section twenty-two, strike out the words “ unwrought clay, three dollars per ton; ” Tenth, in section nineteen, strike out “ compositions of glass or paste, not set, intended for use by jewellers; ” Eleventh, in section twenty-two, strike out “ compositions of glass or paste, when s e t; ” Twelfth, in section twenty-three, article sheathing metal, strike out “ yard ” and insert “ foot.” S ec. 7. A n d be it further enacted, That all acts and parts of acts re Kepealing pugnant to the provisions of this act be, and the same are hereby, repealed; clause. Provided, That the existing laws shall extend to, and be in force for, the Saving as to collection of the duties imposed by this act, for the prosecution and pun laws for collec ishment of all offences, and for the recovery, collection, distribution, and tion, &c. remission of all fines, penalties, and forfeitures, as fully and effectually as if every regulation, penalty, forfeiture, provision, clause, matter, and thing to that effect in the existing laws contained, had been inserted in and re enacted by this act. Direct tax of *20 000 000 how ®EC" f urt^er enacted, That a direct tax of twenty millions apportioned. of dollars be and is hereby annually laid upon the United States, and the THIRTY-SEVENTH CONGRESS. S ess. I. Ch. 45. 1861. 295 same shall be and is hereby apportioned to the States, respectively, in p ^ 69- ^ 98' manner following: “8’ ^ ch. ‘ 6 119i To th e State of Maine, four hundred and twenty thousand eight hun- Post, p. 489. dred and twenty-six dollars. Maine. To th e State of N ew Hampshire, two hundred and eighteen thousand New Hampfour hundred and six and two-third dollars. shire. To the State of Vermont, two hundred and eleven thousand and sixty- Vermont, eight dollars. To th e State of Massachusetts, eight hundred and twenty-four thousand . Massachusetts, five hundred and eighty-one and one-third dollars. To the State of Rhode Island, one hundred and sixteen thousand nine Rhode Island hundred and sixty-three and two-third dollars. To the State of Connecticut, three hundred and eight thousand two Connecticut. hundred and fourteen dollars. To the State of N ew York, two million six hundred and three thousand New York. nine hundred and eighteen and two-third dollars. T o the State of N ew Jersey, four hundred and fifty thousand one hun N ew Jersey. dred and thirty-four dollars. T o the State of Pennsylvania, one million nine hundred and forty-six Pennsylvania. thousand seven hundred nineteen and one-third dollars. T o the State of Delaware, seventy-four thousand six hundred and Delaware. eighty-three and one-third dollars. T o the State of Maryland, four hundred and thirty-six thousand eight Maryland. hundred and twenty-three and one-third dollars. T o the State of Virginia, nine hundred and thirty-seven thousand five Virginia. hundred and fifty and two-third dollars. T o the State of North Carolina, five hundred and seventy-six thousand North Carolila. one hundred and ninety-four and two-third dollars. 1 T o the State of South Carolina, three hundred and sixty-three thousand South Carolifive hundred and seventy and two-third dollars. 1la. T o the State of Georgia, five hundred and eighty-four thousand three Georgia. hundred and sixty-seven and one-third dollars. T o the State of Alabama, five hundred and twenty-nine thousand three Alabama. hundred and thirteen and one-third dollars. T o the State of Mississippi, four hundred and thirteen thousand eighty- Mississippi. four and two-third dollars. T o the State of Louisiana, three hundred and eighty-five thousand eight Louisiana. hundred and eighty-six and two-third dollars. T o the State of Ohio, one million five hundred and sixty-seven thousand Ohio. eighty-nine and one-third dollars. T o the State of Kentucky, seven hundred and thirteen thousand six Kentucky. hundred and ninety-five and one-third dollars. T o the State of Tennessee, six hundred and sixty-nine thousand four Tennessee. hundred and ninety-eight dollars. T o the State of Indiana, nine hundred and four thousand eight hundred Indiana. and seventy-five and one-third dollars. T o the State of Illinois, one million one hundred and forty-six thousand Illinois. five hundred and fifty-one and one-third dollars. T o the State of Missouri, seven hundred and sixty-one thousand one Missouri. Post, p. 600. hundred and twenty-seven and one-third dollars. T o the State of Kansas, seventy-one thousand seven hundred and forty- Kansas. three and one-third dollars. T o the State of Arkansas, two hundred and sixty-one thousand eight Arkansas. hundred Mid eighty-six dollars. T o the State of Michigan, five hundred and one thousand seven hundred Michigan. and sixty-three and one-third dollars. T o the State of Florida, seventy-seven thousand five hundred and Florida, twenty-two and two-third dollars. 296 THIRTY-SEVENTH CONGRESS. Sess. I. Ch. 45. 1861. To the State of Texas, three hundred and fifty-five thousand one hun dred and six and two-third dollars. _ To the State of Iowa, four hundred and fifty-two thousand and eightyIowa. eight dollars. . To the State of Wisconsin, five hundred and nineteen thousand six Wisconsin. hundred and eighty-eight and two-third dollars. To the State of California, two hundred and fifty-four thousand five California. hundred and thirty-eight and two-third dollars. To the State of Minnesota, one hundred and eight thousand five hun Minnesota. dred and twenty-four dollars. To the State of Oregon, thirty-five thousand one hundred and forty Oregon. and two-third dollars. To the Territory of New Mexico, sixty-two thousand six hundred and New Mexico. Post, p. 489. forty-eight dollars. To the Territory of Utah, twenty-six thousand nine hundred and Utah. eighty-two dollars. To the Territory of Washington, seven thousand seven hundred and Washington. fifty-five and one-third dollars. To the Territory of Nebraska, nineteen thousand three hundred and Nebraska. twelve dollars. To the Territory of Nevada, four thousand five hundred and ninetyNevada: two and two-third dollars. To the Territory of Colorado, twenty-two thousand nine hundred and Colorado. five and one-third dollars. To the Territory of Dakota, three thousand two hundred and forty-one Dakota. and one-third dollars. District of ColTo the District of Columbia, forty-nine thousand four hundred and umbia" thirty-seven and one-third dollars. Collection disSec. 9. A n d be it further enacted, That, for the purpose of assessing tricts for assess- the above tax an<i collecting the same, the President of the United States Ing the tax. be, and he is hereby authorized, to divide, respectively, the States and Territories of the United States and the District of Columbia into con venient collection districts, and to nominate and, by and with the advice Assessors and of the Senate, to appoint an assessor and a collector for each such discollectora. trict, who shall be freeholders and resident within the sam e: Provided, Proviso. That any of said States and Territories, as well as the District of Colum bia, may, if the President shall deem it proper, be erected into one disAssessora and tr;c t . jind, provided further, That the appointment of said assessors and SapToiltedbe- collectors, or any of them, shall not be made until on or after the second fore, &c. Tuesday in February, one thousand eight hundred and sixty-two. Collectors to Sec. 10. A nd be it further enacted, That before any such collector give bond before shall enter upon the duties of his office he shall execute a bond for such entering upon amount as shall be prescribed by the Secretary of the Treasury, with Amount, and sureties to be approved as sufficient by the Solicitor of the Treasury, congureties, &c. taining the condition that said collector shall justly and faithfully account for to the United States, and pay over, in compliance with the order or regulations of the Secretary of the Treasury, all public moneys which may come into his hands or possession ; which bond shall be filed in the office of the First Comptroller of the Treasury, to be by him directed to be put in suit upon any breach of the condition thereof. And such col lectors shall, from time to time, renew, strengthen, and increase their official bonds, as the Secretary of the Treasury may direct. Collection disS ec. 11. A n d be it further enacted, That each of the assessors shall trict to be divid- divide his district into a convenient number of assessment districts, within " S T . each of which he shall appoint one respectable freeholder to be assistant Assistant as* assessor; and each assessor and assistant assessor so appointed, and aceessora. cepting the appointment, shall, before he enters on the duties of his ap pointment, take and subscribe, before some competent magistrate, or some collector, to be appointed by this act, (who is hereby empowered to adTexas. THIRTY-SEVENTH CONGRESS. S ess. I. Ch. 45. 1861. 297 minister the same,) the following oath or affirmation, to w it : “ I, A. B ., Oath, do swear, or affirm, (as the case may be,) that I will, to the best of my knowledge, skill, and judgment, diligently and faithfully execute the office and duties of assessor for, (naming the assessment district,) without favor or partiality, and that I will do equal right and justice in every case in which I shall act as assessor.” And a certificate of such oath or affirma- Certificate, tion shall be delivered to the collector of the district for which such as sessor or assistant assessor shall be appointed. And every assessor or assistant assessor acting in the said office without having taken the said Penalty foractoath or affirmation shall forfeit and pay one hundred dollars, one moiety mg without oath, thereof to the use of the United States, and the other moiety thereof to him who shall first sue for the same ; to be recovered, with costs of suit, in any court having competent jurisdiction. S e c . 12. A n d be it further enacted, That the Secretary o f the TreasSecretary of ury shall establish regulations suitable and necessary for carrying this act regula-" into effect; which regulations shall be binding on each assessor and his tions under this assistants in the performance of the duties enjoined by or under this act, acti an<1 frame inand shall also frame instructions for the said assessors and their assist- structi01lsants; pursuant to which instructions the said assessors shall, on the first ass4 tants°to Mday of March next, direct and cause the several assistant assessors in the low them, district to inquire after and concerning all lands, lots of ground, with their improvements, buildings, and dwelling-houses, made liable to taxation under this act by reference as well to any lists of assessment or collec tion taken under the laws of the respective States, as to any other records or documents, and by all other lawful ways and means, and to value and enumerate the said objects of taxation in the manner prescribed by this act, and in conformity with the regulations and instructions above men tioned. S e c . 13. A nd be i t fu rth er enacted, That the said direct tax laid by Direct tax. this act shall be assessed and laid on the value of all lands and lots of Eeal estate, ground, with their improvements and dwelling-houses, which several artiApril 1* b6 cles subjeet to taxation shall be enumerated and valued, by the respec- 1862. ’ tive assessors, at the rate each of them is worth in money on the first day of April, eighteen hundred and sixty-tw o: Provided, however, That all property, of whatever kind, coming within any of the foregoing de scriptions, and belonging to the United States or any State, or perma nently or specially exempted from taxation by the laws of the State wherein the same may be situated at the time of the passage of this act, 1518f^s(ch' together with such property belonging to any individual, who actually ' ’ p' resides thereon, as shall be worth the sum o f five hundred dollars, shall be exempted from the aforesaid enumeration and valuation, and from the Exemptions, direct tax aforesaid : A n d ‘ rovided further, That in making such assess p ment due regard shall be had to any valuation that may have been made under the authority o f the State or Territory at any period nearest to said first day of April. S e c . 14. A n d be it further enacted, T h at the respective assistant Property ownassessors shall, im m ediately after being required as aforesaid by the ers to furnish lists assessors, proceed through every part o f their respective districts, and upon re<lues • shall require all persons owning, possessing, or having the care or man agement o f any lands, lots o f ground, buildings, or dwelling-houses, lyin g and being within th e collection district where they reside, and liable to a direct as aforesaid, to deliver written lists o f the sa m e ; which lists shall be made in such manner as m ay be directed b y the assessor, and, as far as practicable, conformably to those w hich m ay be required for the same purpose under the authority o f the respective States. S ec . 15. A n d be i t fu rth er enacted, That if any person owning, pos- If owner has no sessing, or having the care or management of property liable to a direct J Qe .jS S^ndoj^|,1 ^ I. tax, as aforesaid, shall not be prepared to exhibit a written list when re- ma]£e i;st. quired, as aforesaid, and shall consent to disclose the particulars of any vo l . xn. F o b . — 38 298 THIRTY-SEVENTH CONGRESS. Sess. I. C h . 45. 1861. and all the lands and lots o f ground, with their improvements, buildings, and dwelling-houses, taxable as aforesaid, then, and in^that case, it shall be the duty o f the officer to make such list, which, being distinctly read and consented to, shall be received as the list o f such person. Penalty for deSbc. 16. A nd be it further enacted, That i f any such person shall de hvering or dis liver or disclose to any assessor or assistant assessor appointed in pursu closing fraudu ance of this act, and requiring a list or lists, as aforesaid, any false or lent list. fraudulent list, with intent to defeat or evade the valuation or enumeration hereby intended to be made, such person, so offending, and being thereof convicted before any court having competent jurisdiction, shall be fined in a sum not exceeding five hundred dollars, at the discretion o f the court, and shall pay all costs and charges o f prosecution ; and the valuation and enumeration required by this act shall, in all such cases, be made, as aforeLists, how to said, upon lists, according to the form above described, to be made out by be made in such the assessors and assistant assessors, respectively; which lists the said ascaseasessors are hereby authorized and required to make according to the best information they can obtain, and for the purpose o f making w hich they are hereby authorized to enter into and upon all and singular the premITo appeal from *ses’ resp ectively; and from the valuation and enumeration so made there valuation, &c. shall be no appeal. Notice to owner S ec. 17. A nd be it further enacted, That in case any person shall be to furnish list in absen(; from his place of residence at the time an assessor shall call to recertam cases. cejve ^ o f such person,'it shall be the duty o f such assessor or assist ant assessor to leave at the house or place of residence of such person, with some person o f suitable age and discretion, a written note or memo randum requiring him to present to such assessor the list or lists re quired by this act within ten days from the date o f such note or memo randum. Proceedings S ec. 18. And le it further enacted, That i f any person, on being notified scirem ud n no* or re<l u‘re^ as aforesaid, shall refuse or neglect to give such list or lists Bee or request, as aforesaid within the time required by this act, it shall be the duty of the assessor for the assessment district within which such person shall re side, and he is hereby authorized and required, to enter into and upon the lands, buildings, dwelling-houses, and premises, i f it be necessary, of such persons so refusing or neglecting, and to make, according to the best information which he can obtain, and on his own view and information, such lists o f the lands and lots of ground, with their improvements, build ings, and dwelling-houses, owned or possessed, or under the care or man agement of such person, as are required by this a c t ; which lists so made and subscribed by such assessor shall be taken and reputed as good and sufficient lists o f the persons and property for which such person is to be taxed for the purposes o f this act. Property of atS e c . 19. And be it further enacted, That w henever there shall be in any sent owners, list assessment district any property, lands, and lots o f ground, buildings, or how ma e. dwelling-houses, not owned or possessed by, or under the care and man agement of, any person or persons within such district, and liable to be taxed as aforesaid, and no list o f which shall be transmitted to the assessor in the manner provided by this act, it shall be the duty o f the assessor for such district, and he is hereby authorized and required, to enter into and upon the real estate, if it be necessary, and take such view thereof, and make lists o f the same, according to the form prescribed, which lists, be ing subscribed by the said assessor, shall be taken and reputed as good and sufficient lists of such property, under and for the purposes o f this act. Lists how made S ec . 20. A n d be it further enacted, That the owners, possessors, or °f Pr0Pei'lty an_ persons having the care or management o f lands, lots of ground, builddistrictf eotK >n mg8! an<3 dwelling-houses, not lying or being within the assessm ent dis trict in which they reside, shall be permitted to make out and deliver the lists thereof required by this act, (provided the assessment district in THIRTY-SEVENTH CONGRESS. S ess. I. Ch . 45. 1861. 299 which the said objects o f taxation lie or be is therein distinctly stated,) at the time and in the manner prescribed, to the assessor of the assess ment district wherein such persons reside. And it shall be the duty of the assessors, in all such cases, to transmit such lists, at the time and in the manner prescribed for the transmission of the lists o f the objects of taxation lying and being within their respective assessment districts, to the assessor of the collection district wherein the said objects of tax ation shall lie or be immediately after the receipt th ereof; and the said lists shall be valid and sufficient for the purposes of this a ct; and on the delivery of every such list, the person making and delivering the same shall pay to the assessor one dollar, which he shall retain to his own use. S e c . 21. A n d he i t further enacted, That the lists aforesaid shall be Lists to be taken with reference to the day fixed for that purpose by this act, as aforesaid; and the assistant assessors, respectively, after collecting the said lists, shall proceed to arrange the same, and to make two general lis ts; the first of which shall exhibit, in alphabetical order, the names of all persons liable to pay a tax under this act residing within the assess- List of resiment district, together with the value and assessment o f the objects liable dents, to taxation within such district for which each such person is liable, and, whenever so required by the assessor, the amount of direct tax payable by each person on such objects under tfle State laws imposing direct ta x es; and the second list shall exhibit, in alphabetical order, the names 0f noa-resiof all persons residing out of the collection district, owners of property dents, within the district, together with the, value and assessment thereof, with the amount of direct tax payable thereon as aforesaid. T he forms of the Assessor to de said general list shall be devised and prescribed by the assessor, and lists vise form of lists, taken according to such form shall be made out by the assistant asses sors and delivered to the assessor within sixty days after the day fixed by this act, as aforesaid, requiring lists from individuals. And if any assist- penalty on asant assessor shall fail to perform any duty assigned by this act within the sistant ^essor time prescribed by his precept, warrant, or other legal instructions, not ^ ty “es ec ° being prevented therefrom by sickness or other unavoidable accident, every such assistant assessor shall be discharged from office, and shall, moreover, forfeit and pay two hundred dollars, to be recovered for the use of the United States in any court having competent jurisdiction, with costs of suit. S ec. 22. A n d be i t fu rth er enacted, That immediately after the valuations and enumerations shall have been completed as aforesaid, the assessor in each collection district shall, by advertisement in some public news- are completed, paper, i f any there be in «uch district, and by written notifications to be publicly posted up in at least four of the most public places in each col lection district, advertise all persons concerned of the place where the said lists, valuations, and enumerations may be seen and exam ined; and that during twenty-five days after the publication of the notifications, as aforesaid, appeals w ill be received and determined by him relative to any erroneous or excessive valuations or enumerations by the assessor. And it cViall be the duty o f the assessor in each collection district, during twenty- Assessors to five days after the date o f publication to be made as aforesaid, to submit assistants the proceedings o f the assistant assessors and the list by them received f0 inspection, &c. or taken as aforesaid to the inspection of any and all persons who shall apply for that purpose; and the said assessors are hereby authorized to receive, hear, and determine, in a summary way, according to law and right, upon any and all appeals which may be exhibited against the proto hear and ceedings of the said assessors: P rovided always, That it shall be the duty pg*j™me a^ " of said assessor to advertise and attend, not less than two successive days of the said twenty-five, at the court-house of each county within his collec tion district, there to receive and determine upon the appeals aforesaid : And provided also, That the question to be determined by the assessor, on soo THIRTY-SEVENTH CONGRESS. S ess. I. Ch. 45. 1861. How valuadetermined be ^Appeals to be in writing, what to contain. an appeal respecting the valuation o f property, shall be, whether the valuation complained o f be or be not in a just relation or proportion to other valuations in the same collection district. And all appeals to the assessors, as aforesaid, shall be made in writing, and shall specify the particular cause, matter, or thing respecting which a decision is requested ; and shall, moreover, state the ground or principle o f inequality or error complained of. And the assessor shall have power to re-exam ine and equalize the Valuations may valuations as shall appear ju st and equitable; but no valuation shall be and^eqSlized4 increased without a previous notice, o f at least five days, to the party innot to be’ n-terested, to appear and object to the same, if he judge proper; which i creased without not,ice shall be given by a note in writing, to be left at the dwelling-house notice, c. ^ party jjy gucjj agseggor or an assistant assessor. If more thas S e c . 23. A n d be it further enacted, That whenever a State, Territory, one collection dis- or the District of Columbia shall contain more than one collection district, &<? the assesso rs the assessors shall have power, on examination of the lists rendered by may equalize, &c. the assistant assessors, according to the provisions of this act, to revise, adjust, and equalize the valuation of lands and lots of ground, with their improvements, buildings, and dwelling-houses, between such collection districts, by deducting from or adding to either such a rate per centum as shall appear just and equitable. ^e^ouUistsof ®EC' ^ ^ f a th e r enacted, That the assessors shall, immedivSnations and ately after the expiration of the time for hearing and deciding appeals, deliver to board make out correct lists of the valuation and enumeration in each collecot assessors. tion district, and deliver the same to the board of assessors hereinafter constituted in and for the States respectively. And it shall be the duty of the assessors in each State to convene in general meeting at such time and place as shall be appointed and directed by the Secretary of the Board, how Treasury. And the said assessors, or a majority of them, so convened, constituted. shall constitute, and they are hereby constituted, a board of assessors for the purposes of this act, and shall make and establish such rules and reg ulations as to them shall appear necessary for carrying such purposes into effect, not being inconsistent with this act or the laws of the United States. Board of asses- S e c . 25. A n d le it further enacted, That the said board of assessors, clerks. a* >oul )* convened and organized as aforesaid, shall, and may, appoint a suitable person or persons to be their clerk or clerks, but not more than one for each collection district, who shall hold his or their office or offices at the Number and pleasure of said board of assessors, and whose duty it shall be to receive, duty of clerks, record, and preserve all tax lists, returns, and other documents delivered and made to the said board of assessors, and who shall take an oath (or affirmation if conscientiously scrupulous of taking an oath) faithfully to discharge his or their trust; and in default of taking such oath or affirmaingwtthouttat" t* Previ°us to entering on the duties of such appointment, or on failure on’ ing oath. to perform any part of the duties enjoined on him or them respectively by this act, he or they shall respectively forfeit and pay the sum of two hundred dollars for the use of the United States, to be recovered in any court having competent jurisdiction, and shall also be removed from office. Duty of clerks. S ec . 26. A nd be it further-enacted, That it shall be the duty of the said clerks to record the proceedings of the said board of assessors, and to enter on the record the names of such of the assessors as shall attend any general meeting of the board of assessors for the purposes of this Penalty on as- act. And if any assessor shall fail to attend such general meeting his tending0general" a^sence shall be noted on the said record, and he shall, for every day meetingof board, he may be absent therefrom, forfeit and pay the sum of ten dollars for for failing to the use of the United States. And if any assessor shall fail or neglect furnish lists. to furnish the said board of assessors with the lists of valuation and enu meration of each assessment district within his collection district within three days after the time appointed as aforesaid for such general meeting THIRTY-SEVENTH CONGRESS. S ess. I. Ch. 45. 1861. 301 of the said board o f assessors, he shall forfeit and pay the sum of five hun dred dollars for the Use o f the United States, and moreover shall forfeit his compensation as assessor. And it shall be the duty o f the clerks of the said board o f assessors to certify to the Secretary o f the Treasury an extract of the minutes of the board, showing such failures or neglect, which shall be sufficient evidence o f the forfeiture of such compensation to all intents and purposes : P rovided always, That it shall be in the Treasury may power of the Secretary of the Treasury to exonerate such assessor or exonerate assesassessors from the forfeiture of the said compensation, in whole or in part, sor. as to him shall appear just and equitable. S ec . 27. A n d be i t fu rth er enacted, That if the said board of assessors Board to make shall not, within three days after the first meeting thereof as aforesaid, be furnished with all the lists of valuation of the several counties and mentState districts o f any State, they shall nevertheless proceed to make out the equalization and apportionment by this act directed, and they shall assign to such counties and State districts the valuation lists of which shall not have been furnished, such valuation as they shall deem just and right; and the valuation thus made to such counties and State dis- toTheir valuation ^ be final, and ^ tricts by the board o f assessors shall be final, and the proper quota of the t the basis of taxadirect tax shall be and is hereby declared to be imposed thereon accord- tion. ingly. S e c . 28. A n d he it further enacted, That it shall be the duty of the s0®0 f0r^ sa es^ essan said board of assessors diligently and carefully to consider and examine acjju3t lists, the said lists of valuation, and they shall have power to revise, adjust, and equalize the valuation of property in any county or State district, by adding thereto, or deducting therefrom, such a rate per centum as shall, under the valuation o f the several counties and State districts, be just and equitable: Provided, The relative valuation of property in ^ e t. Kelativevaluasame county shall not be changed^ unless manifest error or imperfection Ranged unless, shall appear in any o f the lists of valuation, in which case the said board &c. of assessors shall have power to correct the same, as to them shall appear just and right. And if, in consequence of any revisal, change, and alteraualitjes of tion of the said valuation, any inequality shall be produced in the ap- taxation to be reportionment of the said direct tax to the several States as aforesaid, it ported to Conshall be the duty of the Secretary of the Treasury to report the same g^ssto Congress, to the intent that provision may be made by law for recti fying such inequality. ,. S ec. 29. A n d be it further enacted, That as soon as the said board of assessors shall have completed the adjustment and equalization of the valuation aforesaid, they shall proceed to apportion to each county and Qther duties in State district its proper quota of direct tax. And the said board of as- regar(i tax. sessors shall, within twenty days after the time appointed by the Secretary of the Treasury for their first meeting, complete the said apportion ment, and shall record the sam e; they shall thereupon further deliver to each assessor a certificate of such apportionment, together with the several lists by the assessors respectively presented to the board as aforesaid, and transmit to the Secretary of the Treasury a certificate of the apportionment by them made as aforesaid ; and the assessors, respectively, shall thereupon proceed to revise their respective lists, and alter and make the same in all respects conformable to the apportion ment aforesaid by the said board of assessors; and the said assessors, A s ™ to respectively, s h a ll make out lists containing the sunM payable according to the provisions of this act upon every object of taxation in and tor each extents of collection district; which lists shall contain the name of each person lists, residing within the said district, owning or having the care or superin tendence of property lying within the said district which is liable to the said tax, when such person or persons are known, together wit e sums payable by each ; and where there is any^ property wi m any collection district liable to the payment of the said tax, not owne or 302 THIRTY-SEVENTH CONGRESS. S ess. I. Ch. 45. 1861. occupied by or under the superintendence of any person resident therein, there shall be a separate list of such property, specifying the sum paya ble, and the names of the respective proprietors, where known. And the said assessors shall furnish to the collectors of the several collection districts, respectively, within thirty-five days after^ the apportionment Lists to be giv-is completed, as aforesaid, a certified copy of such list or lists for their en to collectors, proper collection districts, and in default of performance of the duties enjoined on the board of assessors and assessors, respectively, by this Penalty on as- gecti0n, they shall severally and individually forfeit and pay the sum Uiis°sectionUnder of five hundred dollars to the use of the United States, to be recovered r in any court having competent jurisdiction. And it is hereby enacted Valuation and and declared that the valuation, assessment, equalization, and apportionapportionment to ment, made by the said board of assessors, as aforesaid, shall be and recontraue until al- m a in ^ fuU force and operat;on for laying, levying, and collecting, yearly and every year, the annual direct tax by this act laid and imposed, until altered, modified, or abolished by law. Pa of assesSec. 30. A n d he it further enacted, That there shall be allowed and sors'and aSstant paid to the several assessors and assistant assessors, for their services un der this act; to each assessor two dollars per day for every day em ployed in making the necessary arrangements and giving the necessary instructions to the assistaht assessors for the valuation, and three dollars per day for every day employed in hearing appeals, revising valuations, and making out lists agreeably to the provisions of this act, and one dollar for every hundred taxable persons contained in the tax list, as delivered by him to said board of assessors; to each assistant assessor two dollars for every day actually employed in collecting lists and making valuations, the number of days necessary for that purpose to be certified by the assessor and approved by the commissioner of taxes, and one dollar for every hundred taxable persons contained in the tax lists, as completed and delivered by him to the assessor; to each of the assessors constituting the board of assessors, as aforesaid, for every day’s actual attendance at said board, the sum of three dollars, and for travelling to and from the place designated by the Secretary of the Treasury, ten cents for each mile, by the most direct and usual route; and to each of the clerks of said board two dollars for every day’s actual attendance thereon. And the said board of assessors, and said assessors, respectively, shall be .allowed Allowcd for stationery and their necessary and reasonable charges for stationery and blank books blank books. used in the execution of their duties ; and the compensation herein speci fied shall be in full for all expenses not otherwise particularly authorized, and shall be paid at the Treasury, and such amount as shall be required for such payment is hereby appropriated. S e c . 31. A nd be it further enacted, That each collector, on receiving a Collector on receiving list to list, as aforesaid, from the said assessors, respectively, shall subscribe three give three receipts; one of which shall be given on a full and correct copy of such receipts. list, which list shall be delivered by him to, and shall remain with, the assessor of his collection district, and shall be open to the inspection of any person who may apply to inspect the sam e; and the other two re ceipts shall be given on aggregate statements of the lists aforesaid, exhib iting the gross amount of taxes to be collected in each county or State district contained in the collection district, one of which aggregate state ments and receipts shall be transmitted to the Secretary, and the other to the First Comptroller of the Treasury. Collector to Sec. 32. A nd be it further enacted, That each collector, before re give bond before ceiving any list, as aforesaid, for collection, shall give bond, with one or receiving list. more g00cj an(j sufficient sureties, to be approved by the Solicitor of the Treasury, in the amount of the taxes assessed in the collection district for Form, penalty, which he has been or may be appointed ; which bond shall be payable to &c., of bond. the United States, with condition for the true and faithful discharge of the duties of his office according to law, and particularly for the due collec- THIRTY-SEVENTH CONGRESS. S ess. I. Ch. 45. 1861. S03 tion and payment o f all moneys assessed upon such district, and the said bond shall be transmitted to the Solicitor o f the Treasury, and, after ap proval by him, shall be deposited in the office of the First Comptroller of the Treasury: P rovided always, That nothing herein contained shall Proviso, be deemed to annul or in anywise impair the obligation of the bond heretofore given by any collector; but the same shall be and remain in full force and virtue, anything in this act to the contrary thereof in any wise notwithstanding. S e c . S3. A n d be it fu rth er enacted, That the annual amount of the Tax assessed taxes so assessed shall be and remain a lien upon all lands and other r e a lto be a 1!en for estate of the individuals who may be assessed for the same, during two two earSl years after the time it shall annually become due and payable ; and the said lien shall extend to each and every part of all tracts or lots of land or dwelling-houses, notwithstanding the same may have been divided or alienated in part. S e c . 34. A n d be it fu rth er enacted, That each collector shall be auCollector may thorized to appoint, by an instrument o f writing under his hand and seal, * ^ “ ^ ep“ties’ e as many deputies as he may think proper, to be by him compensated for p^mtments, £e. their services, and also to revoke the powers of any deputy, giving public notice thereof in that portion of the district assigned to such deputy; and each such deputy shall have the like authority,' in every respect, to collect Authority of the direct tax so assessed within the portion of the district assigned to deputy, him which is by this act vested in the collector himself; but each collector shall, in every respect, be responsible both to the United States and to Collector re individuals, as the case may be, for all moneys collected, and for every sponsible for act done as deputy collector by any of his deputies whilst acting as su ch : moneys 00 ecte Provided, That nothing herein contained shall prevent any collector from collecting himself the whole or any part o f the tax so assessed and pay able in his district. S e c . 35. A n d be it fu rth er enacted, That each of the said collectors Collector to adshall, within ten days after receiving his collection list from the assessors, du? and'payable] respectively, as aforesaid, and annually, within ten days after he shall be so &c. required b j the Secretary o f the Treasury, advertise in one newspaper printed in his collection district, if any there be, and by notifications, to be posted up in at least four public places in his collection district, that the said tax has become due and payable, and state the times and places at which he or they'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 o f each collector, in person or by deputy, to apply once at their respective dwellings within to demandat* such district, and there demand the taxes payable by such persons, which 14X63 application shall be made within sixty days after the receipt of the collec tion lists, as aforesaid, or after the receipt o f the requisition o f the Secre tary o f the Treasury, as aforesaid, by the collectors; and if the said taxes shall not be then paid, or within twenty days thereafter, it shall be lawful for such collector, or his deputies, to proceed to collect the said taxes by to distrain, if distraint and sale o f the goods, chattels, or effects of the persons delin- ^ Paid within, quent as aforesaid. A nd in case of such distraint, it shall be the duty of ^ officer the officer charged with the collection to make, or cause to be made, an ;n C aseof dis- ^ account o f the goods or chattels which may be distrained, a copy o f which, traint. signed by the officer making such distraint, shall be left with the owner or possessor of such goods, chattels, or effects, or at his or her dwelling, with some person o f suitable age and discretion, with a note of the sum demanded, and the time and place of sale ; and the said officer shall forth with cause a notification to be publicly posted up at two of the tavem3 nearest to the residence o f the person whose property shall be distrained, or at the court-house o f the same county, if not more than ten miles dis tant, which notice sliall specify the articles distrained, and the time and place for the sale thereof, which time shall not be less than ten days from 804 THIRTY-SEVENTH CONGRESS. Sess. I. Ch. 45. 1861. the date of such notification, and the place proposed for sale not more than five miles distant from the place of making such distraint: Provided, That Property may in any case of distraint for the payment of the tax aforesaid, the goods, be restored after chattels, or effects so distrained shall and may be restored to the owner or m en f& cT tS ' possessor if, prior to the sale thereof, payment or tender thereof shall be &c. ’ ' ’ made to the proper officer charged with the collection, of the full amount demanded, together with such fee for levying, and such sum for the neces sary and reasonable expense of removing and keeping the goods, chattels, or effects so distrained, as may be allowed in like cases by the laws or practice of the State wherein the distraint shall have been made ; but in If tax not paid, case of non-payment or tender, as aforesaid, the said officers shall proceed property to be to geji tjje sai<j goods, chattels, or effects, at public auction, and shall and so!dmay retain from the proceeds of such sale the amount demandable for the use of the United States, with the necessary and reasonable expenses of distraint and sale, and a commission of five per centum thereon for his own use, rendering the overplus, if any there be, to the person whose goods, chattels, or effects shall have been distrained: Provided, That it What exempt- shall not be lawful to make distraint of the tools or implements of a trade ed from distraint. 01. profession, beasts of the plough necessary for the cultivation of im proved lands, arms, or household furniture, or apparel necessary for a family. When personal S ec . 36. A nd be it further enacted, That whenever goods, chattels, or property cannot effects sufficient to satisfy any tax upon buildings, dwelling-houses, or cient to satisfy lands and their improvements, owned, occupied, or superintended by pertax and costs, the sons known or residing within the same collection district, cannot be found, real estate to be the coueetor having first advertised the same for thirty days, in a news„' . . . paper printed within the collection district, if such there be, and having sale? Vl9IOn3 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 said property as may be necessary to satisfy the taxes due thereon, together with an addition of twenty per centum to the said taxes. But in all cases where the property liable to a direct tax under this act may not be divisible, so as to enable the collector by a sale of part thereof to raise the whole amount of the tax, with all costs, charges, and commissions, the whole of such property shall be sold, and the surplus of the proceeds of the sale, after satisfying the tax, costs, charges, and commissions, shall be paid to the owner of the property, or his legal representatives, or if he or they cannot be found, or refuse to receive the same, then such surplus shall be deposited in the Treasury of the United States, to be there held for the use of the owner or his legal representatives, until he or they shall make application therefor to the Sec retary of the Treasury, who, upon such application, shall, by warrant on the Treasury, cause the same to be paid to the applicant. And if the If real estate property advertised for sale as aforesaid cannot be sold for the amount of *r tax ^ue the1 '600) with the said additional twenty per centum thereto, tactile United the collector shall purchase the same in behalf of the United States for iitates to take it. the amount aforesaid: Provided, That the owner or superintendent of the Proviso property aforesaid, after the same shall have been, as aforesaid, advertised for sale, and before it shall have been actually sold, shall be allowed to pay the amount of the tax thereon, with an addition of ten per centum on the same, on the payment of which the sale of the property shall not take place: Provided also, That the owners, their heirs, executors, or adderaution°f m> n‘stl'ators, or any person on their behalf, shall have liberty to redeem the lands and other property sold, as aforesaid, within two years from the time of sale, upon payment to the collector for the use of the purchaser, his heirs or assigns, of the amount paid by said purchaser, with interest giraTuutif &> *or l* SiUne>at th® rate ° f twenty per centum per annum; and no deed <b0 le shall be given in pursuance of such sale until the time of redemption shall have expired. And the collector shall render a distinct account of the THIRTY-SEVENTH CONGRESS. S ess. I. Ch . 45. 1861. 305 charges incurred in offering and advertising for sale such property, and shall pay into the Treasury the surplus, if any there be, of the aforesaid addition of twenty per centum, or ten per centum, as the case may be, after defraying the charges. And in every case o f the sale of real estate which shall be made under the authority of this act by the collectors, re spectively, or their lawful deputies, respectively, the deeds for the estate Form, &c. of so sold shall be prepared, made, executed, and proved or acknowledged a t clee< 1' the time and times prescribed in this act by the collectors, respectively, within whose collection district sueh real estate shall be situated, in such form of law as shall be authorized and required by the laws of the United States, or by the law o f the State in which such real estate lies, for mak ing, executing, proving, and acknowledging deeds of bargain and sale or other conveyances for the transfer and conveyance o f real estate; and for every deed so prepared, made, executed, proved, and acknowledged, the purchaser or grantee shall pay to the collector the sum of two dollars, Cost thereof, for the use of the collector or other person effecting the sale of the real estate thereby conveyed. S e c . 37. A n d be it further enacted, T hat with respect to property , Collection of on property lying within any collection district not owned or occupied, or superintended of n0n-resident3. by some person residing in such collection district, and on which the tax shall not have been paid to the collector within ninety days after the day on which he shall have received the collection lists from the said assessors, respectively, as aforesaid, or the requisition of the Secretary o f the Treasury as aforesaid, the collector shall transmit lists o f the same to one o f the collectors within the same State, to be designated for that purpose by the Secretary o f the Treasury; and the collector, who shall have been thus designated by the Secretary o f the Treasury, shall transmit receipts for all the lists received, as aforesaid, to the collector transmitting the sam e; and the collectors, thus designated in each State by the Secretary o f the Treasury, shall cause notifications of the taxes due as aforesaid, and contained in the lists thus transmitted to them, to be published for sixty days in at least one of the newspapers published in the State; and the owners of the property, on which such taxes may be due, shall be permitted to pay to such collector the said tax, with an addition of ten per centum thereon; Provided, That such payment is made within one year after the day on which the collector of the district where such prop erty lies had notified that the tax had become due on the same. S e c . 38. A n d be it further enacted, That when any tax, as aforesaid, Property may shall have remained unpaid for the term of one year, as aforesaid, the ^ “'^ainedtax collector in the State where the property lies, and who shall have been unpaid. one year, designated by the Secretary of the Treasury, as aforesaid, having first advertised the same for sixty days in at least one newspaper in the State, Provisions as shall proceed to sell, at public sale, so much of the said property as may t0 sale>&cbe necessary td satisfy the taxes due thereon, together with an addition of twenty per centum thereon; or if such property is not divisible, as aforesaid, the wholft thereof shall be sold, and accounted for in the man ner hereinbefore provided. I f the property advertised for sale cannot be sold for the amount of the tax due thereon, with the said addition thereon, the collector shall purchase the same in behalf of the United States for such amount and addition. And the collector shall render a distinct account o f the charges incurred in offering and advertising for sale such property, and pay into the Treasury the surplus, if any, of the aforesaid addition of ten or twenty per centum, as the case may be, after defraying the said charges. S e c . 39. A n d be it further enacted, That the collectors, designated Collectors to as aforesaid by the Secretary of the Treasury, shall deposit with the cierk'of^eourt clerks of the district court of the United States in the respective States, lists of property and within which district the property lies, correct lists of the tracts of soldland or other real property sold by virtue of this act for non-payment v o l . XII, P c b .— 39 306 THIRTY-SEVENTH CONGRESS. S ess. I. Ch . 45. 1861. o f taxes, together with the names o f owners or presumed owners, and of the purchasers o f the same at the public sales aforesaid, and o f the amount paid by said purchasers for the sam e; the owners, their heirs, executors, or administrators, or any person in their behalf, shall have Right of re- liberty to redeem the lands or other property sold, as aforesaid, within demption. two years from the time o f sale, upon payment to the clerk aforesaid, for the use o f the purchaser, his heirs, or assigns, o f the amount paid by such Proceedings, purchaser for the said land, or other real property, with interest for the same at the rate o f twenty per centum per annum, and of a commission o f five per centum on such payment for the use o f the clerk aforesaid. The clerks shall, on application, pay to the purchasers the m oneys thus paid for their u se ; and the collectors, respectively, shall give deeds for the lands or property aforesaid to the purchasers entitled to the sam e, in all cases where the same shall not have been redeemed within two years, as aforesaid, by the original owners thereof, or their legal representatives, or any person in their behalf, and deposit such deeds with such clerk. And Clerks’ fees. ^ e sa’d clerk shall be entitled to receive from the purchaser, for his own use, the sum o f one dollar, in addition to the sum hereinbefore made pay able to the collector, for every such deed, to be paid on the delivery thereof to such purchasers. And in all cases where lands m ay be sold under this Infants, insane, act for the payment of taxes, belonging to infants, persons o f insane mind, a n T p ers^ b e- marr‘e<* women> or persons beyond sea, such persons shall have the term yond the sea. o f two years after their respective disabilities shall have been removed, or their return to the United States, to redeem lands thus sold, on their pay ing into the clerk’s office aforesaid the amount paid by the purchaser, with fifty per centum addition thereto, together with ten per centum interest per annum, on the aggregate sum, and on their payment to the purchaser Improvements, o f the land aforesaid a compensation for all improvements he m ay have made on the premises, subsequent to his purchase, the value o f which improvements to be ascertained by three or more neighboring freeholders, to be appointed by the clerk aforesaid, who, on actual view o f the prem ises, shall assess the value o f such improvements, on their oaths, and make Pay of clerk, return o f such valuation to the clerk immediately. And the clerk o f the court shall receive such compensation for his services herein, to be paid by and received from the parties, like costs o f suit, as the judge o f the district court shall, in that respect, tax and allow. S e c . 40. A nd be it further enacted, That the several collectors shall, a* expiration of every month, after they shall, respectively, commence their collections in the next and every ensuing year, transmit to the SecS ^ p a y ^ e r retary .of ,the Tre.asur? a statement of the collections made by them, quarterly, &c. respectively, within the month, and pay over quarterly, or sooner, if required by the Secretary of the Treasury, the moneys by them respect ively collected within the said term ; and each of the said collectors shall complete the collection of all sums annually assigned to hitn for collection, as aforesaid, shall pay over the same into the Treasury, and shall render his final account to the Treasury Department, within sis months from and after the day when he shall have received the collection lists from the said board of assessors or the said requisition of the Secretary of the Treasury, Proviso. aforesaid; Pvovidcd^ however, That the period of one year and three months from the said annual day shall be annually allowed to the collector designated in each State, as aforesaid, by the Secretary of the Treasury, with respect to the taxes contained in the list transmitted to him by the other collectors, as aforesaid. with amouotgof .,?E?r ^ - A n d be it. further enacted, That each collector shall be charged taxes receipted wittvtne whole amount of taxes by him receipted, whether contained in for by him. the lists delivered to him by the principal assessors, respectively, or transTo be credited mi^€(l to him by other collectors; and shall be allowed credit for the with what. amount of taxes contained in the lists transmitted in the manner above provided to other collectors, and by them receipted as aforesaid; and also Collector to to "secretary o f Treasury, state- THIRTY-SEVENTH CONGRESS. S e ss . I . Ch. 45. 1861. 307 for the taxes of such persons as may have absconded, or become insolvent, subsequent to the date of the assessment, and prior to the day when the tax ought, according to the provisions o f this act, to have been collected: Provided, That it shall be proved to the satisfaction o f the First Comp- Proviso. troller of the Treasury that due diligence was used by the collector, and that no property was left from which the tax could have been recovered; and each collector, designated in each State, as aforesaid, by the Secretary of the Treasury, shall receive credit for the taxes due for all tracts of land which, after being offered by him for sale in manner aforesaid, shall or may have been purchased by him in behalf of the United States. S e c . 42. A n d be it further enacted, That if any collector shall fail Delinquent coleither to collect or to render his account, or to pay over in the manner lectors, or within the times hereinbefore provided, it shall be the duty of the First Comptroller o f the Treasury, and he is hereby authorized and required, immediately after such delinquency, to report the same to the Solicitor of the Treasury, who shall issue a warrant of distress against such delinquent collector and his sureties, directed to the marshal of the district, therein expressing the amount o f the taxes with which the said collector is chargeable, and the sums, if any, which have been paid. And the said marshal shall, himself, or by his deputy, immediately proceed to Personal prof* levy and collect the sum which may remain due, by distress and sale of to be 8eu”“ the goods and chattels, or any personal effects of the delinquent collector; and for want o f goods, chattels, or effects aforesaid, sufficient to satisfy the said warrant, the same may be levied on the person of the collector, who Arrest, may be committed to prison, there to remain until discharged in due course of la w ; and furthermore, notwithstanding the commitment of the collector to prison, as aforesaid, or if he abscond, and goods, chattels, and effects cannot be found sufficient to satisfy the said warrant, the said mar shal or his deputy shall and may proceed to levy and collect the sum which remains due, by distress and sale of the goods and chattels, or any per sonal effects, of the surety or sureties of the delinquent collector. And the amount o f the sums due from any collector, as aforesaid, shall, and Sums due from the same are hereby declared to be a lien upon the lands and real estate ^g^^kis'land* o f such collector and his sureties, until the same shall be discharged ac- and those of his cording to law. A nd for want of goods and chattels, or other personal sureties, effects of such collector or his sureties, sufficient to satisfy any warrant of distress, issued pursuant to the preceding section of this act, the lands and real estate of such collector and his sureties, or so much thereof as Seal estate may be necessary for satisfying the said warrant, after being advertised may soldfor at least three weeks in not less than three public places in the collec tion district, and in one newspaper printed in the county or district, if any there be, prior to the proposed time of sale, may and shall be sold by the marshal or his deputy; and for all lands and real estate sold in pursuance of the authority aforesaid, the conveyances of the marshals or their dep uties, executed in due form of law, shall give a valid title against all d Title undertax persons claiming under delinquent collectors or their sureties aforesaid. And all moneys that may remain of the proceeds o f such sale, after Bailee if any satisfying the said warrant of distress, and paying the reasonable costs after*® ® and charges of sale, shall be returned to the proprietor of the lands or real estate sold as aforesaid. S e c . 43. A n d be it further enacted, That each and every collector. Penalty on col or his deputy, who shall exercise or be guilty of any extortion or oppres- ^ “ rtiotf&J sion, under color o f this act, or shall demand other or greater sums than shall be authorized by this act, shall be liable to pay a sum not exceed ing two thousand dollars, to be recovered by and for the use of the party injured, with costs o f suit, in any^ourt having competent jurisdiction; and each and every collector, or his deputies, shall give receipts for all sums by them collected and retained in pursuance of this act. S ec . 44. A n d be it further enacted, That separate accounts shall be 308 THIRTY-SEVENTH CONGRESS. S ess. L Ch. 45. 1861. Accounts, how kept at the Treasury of all moneys received from the direct tax, and Treasury Depart- from the internal duties, or income tax, in each of the respective States, ment, or moneys Territories, and District of Columbia, and collection districts; and that received. separate accounts shall be kept of the amount of each species of duty that shall accrue, with the moneys paid to the collectors, assessors, and assistant assessors, and to the other officers employed in each of the To be reported respective States, Territories, and collection districts, which accounts it o ongress. si,ail be the duty of the Secretary of the Treasury, annually, in the month of December, to lay before Congress. Assessors to S e c . 45. A n d be it further enacted, That the assessors, respectively, transleraand3 shall>7early and in every year, after the expiration of one year from changes of real the second Tuesday of February next, inquire and ascertain, in the manestate. ner by the fourteenth section of this act provided, what transfers and changes of property in lands, lots of ground, buildings, and dwellinghouses have been made and effected in their respective districts, subse quent to the next preceding valuation, assessment, and apportionment of the direct tax by this act laid; and within twenty days thereafter they shall make out three lists of such transfers and changes, and transmit one list to the Secretary of the Treasury, another list to the commis sioner of taxes, and the third shall be delivered to the collector of the collection district. And it shall yearly, and every year, after the said year one thousand eight hundred and sixty-two, be the duty of the SecDaty of collec- retary of the Treasury to notify the collectors of the several collection re‘ districts the day on which it shall be the duty of the said collectors to commence laying and collecting the annual direct tax by this act laid and imposed, according to the assessment of the tax lists to them delivered by the said assessors, as aforesaid, subject only to such alterations there in as shall be just and proper, in the opinion of the Secretary of the Treasury, to conform to the transfers and changes aforesaid, ascertained by the assessors aforesaid; and the said collectors shall, annually, in all respects, proceed in and conclude the collection of the said direct tax in the same manner and within the time hereinbefore provided and pre scribed. a n ^ to S to * M h e r enacted. That in case any State, Territory, pay, &o., her or -^'Strict oi Columbia, after notice given of its intention to assume quota of the tax. and pay, or to levy, collect, and pay said direct tax herein provided for and apportioned to said State, Territory, or District, shall, in any year after the taking effect of this act, fail to pay the amount of said direct tax or any part thereof, as provided in this act, in such cases it shall be lawful for the Secretary of the Treasury of the United States to appoint United States assessors, assistant assessors, and collectors, as in this act provided, whose ^ duty it shall be to proceed forthwith, under such regu lations as the said Secretary of the Treasury shall prescribe, to collect all or any part of said direct tax the same as though said State, Ter ritory, or District had not given notice, nor assumed to levy, collect, Penalt f pay sald taxes, or any part thereof, taking faLe°oath . ®E,C' ^ it farther enacted, That any person who shall be Con or affirmation, victed of wilfully taking a false oath or affirmation in any of the cases in which an oath or affirmation is required to be taken by this act, shall be liable to the pains and penalties to which persons are liable for wil ful and corrupt perjury, and shall, moreover, forfeit the sum of five hun dred dollars. J K .w ' ;?EC- 48‘ A nd h\ U f urther enacted, That there shall be allowed to the ties. collectors appointed under this act, in full compensation for their services Concussions. °* t“e* deputies in carrying this act into effect, a commission r of four per centum upon the first hundred thousand dollars, one per centum upon the second one hundred thousand dollars, and one-half of one per centum upon all sums above two hundred thousand dollars ; such commissions to be computed upon the amounts by them respectively paid THIRTY-SEVENTH CONGEESS. Sess. I. Ch. 45. 1861. 309 over and accounted for under the instructions of the Treasury Depart ment : Provided, That in no case shall such commissions exceed the sum Proviso, of four thousand dollars for a principal officer and two thousand dollars for an assistant. And there shall be further allowed to each collector their necessary and reasonable charges for stationery and blank books gt^ n ^ C buSk used in the performance of their official duties, which, after being duly books, &c! examined and certified by the commissioner of taxes, shall be paid out o f the Treasury. S e c . 49. A n d be it further enacted, That, from and after the first day Income tax. o f January next, there shall be levied, collected, and paid, upon the an- [Repealed, 18C2, nual income of every person residing in the United States, whether such i9' income is derived from any kind of property, or from any profession, * ’ trade, employment, or vocation carried on in the United States or else where, or from any other source whatever, if such annual income ex ceeds the sum o f eight hundred dollars, a tax of three per centum on the Excess over amount o f such excess of such income above eight hundred dollars: $800. Provided, That upon such portion o f said income as shall be derived Proviso, from interest upon treasury notes or other securities of the United States, there shall be levied, collected, and paid a tax of one and one half per centum. Upon the income, rents, or dividends accruing upon any property, securities, or stocks owned in the United States by any citi zen of the United States residing abroad, there shall be levied, collected, and paid a tax o f five per centum, excepting that portion of said income derived from interest on treasury notes and other securities of the Gov ernment of the United States, which shall pay one and one half per centum. The tax herein provided shall be assessed upon the annual income of the persons hereinafter named for the year next preceding the time for assessing said tax, to wit, the year next preceding the first o f January, eighteen hundred and sixty-two; and the said taxes, when be so assessed and made public, shall become a lien on the property or other Lien, sources of said income for the amount of the same, with the interest and other expenses o f collection until p a id : Provided, That, in estimating be ^°ed. D c°X said income, all national, state, or local taxes assessed upon the property, from which the income is derived, shall be first deducted. S e c . 50. A n d be i t further enacted, That it shall be the duty of the Mode of assessPresident of the United States, and he is hereby authorized, by and with ! ° | “ d “e t ^ . 0 the advice and consent o f the Senate, to appoint one principal assessor and one principal collector in each of the States and Territories of the United States, and in the District of Columbia, to assess and collect the n 9)’§ 89. Pod,\>. internal duties or income tax imposed by this act, with authority in each 473.] o f said officers to appoint so many assistants as the public service may require, to be approved by the Secretary of the Treasury. The said taxes to be assessed and collected under such regulations as the Secretary o f the Treasury may prescribe. The said collectors, herein authorized .Collector to to be appointed, shall give bonds, to the satisfaction of the Secretary of ^ the Treasury, in such sums as he may prescribe, for the faithful perform ance of their respective duties. A nd the Secretary o f the Treasury shall prescribe such reasonable compensation for the assessment and collecay* tion o f said internal duties or income tax as may appear to him just and proper; not, however, to exceed in any case the sum of two thousand five hundred dollars per annum for the principal officers herein referred to, and twelve hundred dollars per annum for an assistant. The assistant Asmstant-Colcollectors herein provided shall give bonds to the satisfaction of the prin cipal collector for the faithful performance of their duties. T he Secre tary of the Treasury is further authorized to select and appoint one or more depositaries in each State for the deposit and safe-keeping of the moneys arising from the taxes herein imposed when collected, and the Depositaries, receipt of the proper officer o f such depository to the collector for the moneys deposited by him shall be the proper voucher for such collector m -810 THIRTY-SEVENTH CONGRESS. Sess. L Ch . 4 5 . 1861. the settlement of his account at the Treasury Department. And he is further authorized and empowered to make such officer or depositary the disbursing agent of the Treasury for the payment of all interest due to agents. tbe citizens of such State upon the treasury notes or other government Form of return, securities issued by authority of law. And he shall also prescribe the forms of returns to be made to the department by all assessors and colof oath, lectors appointed under the authority of this act. H e shall also prescribe the form of oath or obligation to be taken by the several officers author ized or directed to be appointed and commissioned by the President un der this act, before a competent magistrate duly authorized to administer oaths, and the form of the return to be made thereon to the Treasury Department. When income S ec . 51. A n d he it further enacted, That the tax herein imposed by Depositaries ■ to be disbursing tax is payable. th.e forty-ninth section o f this act shall be due and payable on or before [Repealed, 1862, the thirtieth day o f June, in the year eighteen hundred and sixty-two, i ’os/pi’473.]' and all sums due and unpaid at that day shall draw interest thereafter at the rate o f six per centum per annum; and i f any person or persons Proceedings to shall neglect or refuse to pay after due notice said tax assessed against en orce payment. her, or them, for the space o f more than thirty days after the same is due and payable, it shall be lawful for any collector or assistant col lector charged with the duty o f collecting such tax, and they are hereby LeVy_ authorized, to levy the same on the visible property o f any such person, or so much thereof as may be sufficient to pay such tax, w ith the interest due thereon, and the expenses incident to such le v y and sale, first giving Sale after no- thirty days’ public notice o f the time and place o f the sale th ereo f; and ticein case o f the failure o f any person or persons authorized to act as agent or agents for the collection o f the rents or other income o f any person re siding abroad shall neglect or refuse to pay the tax assessed thereon (hav ing had due notice) for more than thirty days after the thirtieth o f June, eighteen hundred and sixty-two, the collector or his assistant, for the dis trict where such property is located, or rents or income is payable, shall be and hereby is authorized to lev y upon the property itself, and to sell the same, or so much thereof as may be necessary to pay the tax assessed, together with the interest and expenses incident to such lev y and sale, first giving thirty days’ public notice of the time and place o f sale. And in all cases o f the sale o f property herein authorized, the conveyance by Title under tax the officer authorized to make the sale, duly executed, shall give a valid B4letitle to the purchaser, whether the property sold be real or personal. And the several collectors and assistants appointed under the authority of this act may, if they find no property to satisfy the taxes assessed upon any person by authority of the forty-ninth section of this act, and which such person neglects to pay as hereinbefore provided, shall have power, Examinations. al)d it shall be their duty, to examine under oath the person assessed un der this act. or any other person, and may sell at public auction, after ten Sales of stocks, days’ notice, any stock, bonds, or choses in action, belonging to said person, or so much thereof as will pay such tax and the expenses of such Penalty for re- s^ e > case he refuses to testify, the said several collectors and asfuaing to testify, sistants shall have power to arrest such person and commit him to prison, to be held in custody until the same shall be paid, with interest thereon, at the rate of six per centum per annum, from the time when the same was payable as aforesaid, and all fees and charges of such commitment Custody, place of, and custody. And the place of custody shall in all cases be the same provided by law for the custody of persons committed for any cause by the authority of the United States, and the warrant of the collector, stat ing the cause of commitment, shall be sufficient authority to the proper officer for receiving and keeping such person in custody until the amount peiSe of!nd 6X’ 0t Said tax and interes!> and all fees and the expense of such custody, shall have been fully paid and discharged; which fees and expenses shall be the same as are chargeable under the laws of the United States in THIRTY-SEVENTH CONGRESS. S ess. I. C h . 45. 1861. 311 other cases of commitment and custody. And it shall be the duty o f such collector to pay the expenses of such custody, and the same, with his fees, shall be allowed on settlement of his accounts. And the person so com- ,Cus^jro dls' ’m mitted shall have the same right to be discharged from such custody as c arge rom‘ may be allowed by the laws of the State or Territory, or the District of Columbia, where he is so held in custody, to persons committed under the laws of such State or Territory, or District of Columbia, for the non-payment of taxes, and in the manner provided by such la w s; or he may be discharged at any time by order of the Secretary of the Treasury. S e c . 52. A n d be i t further enacted, That should any of the people ;a on* «hJu of any of the States or Territories of the United States, or the District tj,is act goes into of Columbia be in actual rebellion against the authority of the Govern- operation, act to ment of the United States at the time this act goes into operation, so that ^kei^&c.0 ’ the laws of the United States cannot be executed therein, it shall be the duty o f the President, and he is hereby authorized, to proceed to execute the provisions o f this act within the limits of such State or Territory, or District of Columbia, so soon as the authority of the United States there in is re-established, and to collect the sums which would have been due from the persons residing or holding property or stocks therein, with the interest due, at the rate of six per centum per annum thereon until paid in the manner and under the regulations prescribed in the foregoing in the foregoing sections o f this act. Sbc. 53. A n d be it further enacted, That any State or Territory and Each State may the District of Columbia may lawfully assume, assess, collect, and pay into the Treasury o f the United States the direct tax, or its quota thereof, direct tax in its imposed by this act upon the State, Territory, or the District of Colum- own way. bia, in its own way and manner, by and through its own officers, asses sors, and collectors ; that it shall be lawful to use for this purpose the ^Proceedings in last or any subsequent valuation, list, or appraisal made by State or Terri- suc case' torial authority for the purpose of State or Territorial taxation therein, next preceding the date when this act takes effect, to make any laws or regulations for these purposes, to fix or change the compensation to offi- 1862, ch. 66. cers, assessors, and collectors ; and any such State, Territory or District, 03 ’ p' which shall give notice by the Governor, or other proper officer thereof, to the Secretary o f the Treasury o f the United States, on or before the second Tuesday o f February next, and in each succeeding year there after, of its intention to assume and pay, or to assess, collect, and pay into the Treasury of the United States, the direct tax imposed by this act, shall be entitled, in lieu of the compensation, pay per diem and per centa»e herein prescribed and allowed to assessors, assistant assessors, and collectors of the United States, to a deduction of fifteen per centum on the 9ufh e™ ° ”f quota of direct tax apportioned to such State, Territory or the District of per cent. Columbia levied and collected by said State, Territory, and District of Columbia through its said officers : jProvided, however, I hat the deduction To -what to apshall only be made to apply to such part or parts o f the same as shall P y‘ have been actually paid into the Treasury of the United States on or be fore the last day of June in the year to which such payment relates, and a deduction of ten per centum to such part or parts of the same as shall . have been actually paid into the Treasury of the United States on or be fore the last day o f September in the year to which such payment relates, such year being regarded as commencing on the first day of A p ril: A n d •provided farther, That whenever notice of the intention to make such pay ment by the State, or Territory and the District o f Columbia^ shall have been given to the Secretary of the Treasury, in accordance with the fore going provisions, no assessors, assistant assessors, or collectors, in any ^ State, Territory, or District, so giving notice, shall be appointed, unless ca3e_ said State, Territory, or District shall be in default: A n d provided, further, That the amount o f direct tax, apportioned to any State, Territory, or the 312 THIRTY-SEVENTH CONGRESS. Suss. I. Ch. 45. 1861. State may pay District of Columbia, shall be liable to be paid and satisfied, in whole or in dainf ^ainst *n Part>^ the release of such State, Territory, or District, duly executed, the u‘i r to the United States, of any liquidated and determined claim of such State, States. Territory, or District, of equal amount against the United S tates: P roProviso 384 vided, That, in case of such release, such State, Territory, or District shall be allowed the same abatement of the amount of such tax as would be allowed in case of payment of the same in money. Duty of collecS e c . 54. A n d be it further enacted, That it shall be the duty o f the dutie9°im°o«Mi by Mr co^ect°rs aforesaid in their respective districts, and they are hereby authorized, to collect the duties imposed by this act, and to prosecute for the recovery o f the same, and for the recovery o f an y sum or sums which Fines and pen- may be forfeited by virtue of this act; and all fines, penalties, and forcovered °W ^ e'tures which shall be incurred by force of this act, shall and may be sued for and recovered in the name of the United States or pf the collec tor within whose district any such fine, penalty, or forfeiture shall have been incurred, by bill, plaint, or information; one moiety thereof to the use of the United States, and the other moiety thereof to the use of such collector. Debts due from S ec. 55. A n d be it further enacted, That the amount o f all debts due UntelTstates'to 40 ^*e United States by any collector, under this act, whether secured by be a lien on his bond or otherwise, shall and are hereby declared to be a lien upon the real estate and lands and real estate of such collector, and o f his sureties, i f he shall have ties! °f ^ SUre* S ‘ven b°nd, from the time when suit shall be instituted for recovering the sam e; and, for want o f goods and chattels and other personal effects of such collector or his sureties to satisfy any judgm ent which shall or may be recovered against them, respectively, such lands and real estate may be sold at public auction, after being advertised for at least three weeks in not less than three public papers within the collection district, and in one newspaper printed in the county, if any there be, at least six weeks prior to the time o f s a le ; and for all lands or real estate sold in pursuance o f the authority aforesaid, the conveyances o f the marshals or their dep uties, executed in due form o f law, shall give a valid title against all persons claiming under such collector or his sureties, respectively. Office o f comS e c . 56. A nd be it further enacted, That, for superintending the col s ’created? taX" lection the direct tax and internal duties or income tax laid by this act, an officer is hereby authorized in the Treasury Department, to be called “ Commissioner of Taxes,” who shall be charged, under the direction of the Secretary, with preparing all the forms necessary for the assessment and collection of the tax and duties aforesaid, with preparing, signing, and distributing all such licenses as are required, and with the general super intendence of all the officers employed in assessing and collecting said tax and duties ; said commissioner shall be appointed by the President, upon the nomination of the Secretary of the Treasury, and he shall receive an satam y,d“ty’ annual of three tho«sand dollars. The Secretary of the Treasury may assign the necessary clerks to the office of said commissioner, whose Clerks. aggregate salaries shall not exceed six thousand dollars per annum, and the amount required to pay the salaries of said commissioner and clerks is hereby appropriated. If a collectors S ec. 57. A nd be it further enacted, That in case of the sickness or act’& c.PUty mi>y temPorary disability of a collector to discharge such of his duties as can not, under existing laws, be discharged by a deputy, they may be devolved by him upon a deputy: Provided, Information thereof be immediately communicated to the Secretary of the Treasury, and shall not be disap proved by him : And provided, That the responsibility of the collector or his sureties to the United States shall not be thereby affected or impaired. Ifcollectordies. ®ECAnd be it further enacted, That in case a collector shall die, tnnS-Tr! f c i ' vi'° r.esiSn.>or be removed, the deputy o f such collector longest in service at the piace. time immediately preceding, who shall have been longest employed by THIRTY-SEVENTH CONGRESS. S e ss . I. Ch. 46. 1861. 313 him, may and shall, until a successor shall be appointed, discharge all the duties o f said collector, and for whose conduct, in case o f the death o f the collector, his estate shall be responsible to the U nited States. A p p r o v e d , A u gu st 5, 1861. CHjLP. X L V I . — A n A c t supplementary to an A c t entitled “ A n A c t to authorize a N ational Loan, and for other Purposes'’ ’ •' r _ August 5,18^1. ; — 1861, ch. 5. Be it enacted by the Senate and House o f Representatives o f the United Ante, p. 259. States o f America in Congress assembled, That the Secretary of the Treas ury is hereby authorized to issue bonds of the United States, bearing inmaybeisterest at six per centum per annum, and payable at the pleasure of the sue(j, redeemable United States after twenty years from d ate; and if any holder of Treas- in twenty years, ury notes, bearing interest at the rate o f seven and three-tenths per ^ cC ertain centum, which may be issued under the authority of the act to authorize Treasury notes, a national loan and for other purposes, approved July seventeenth, eigh teen hundred and sixty-one, shall desire to exchange the same for said bonds, the Secretary of the Treasury may, at any time before or at the maturity of said Treasury notes, issue to said holder, in payment thereof, an amount of said bonds equal to the amount which, at the time of such payment or exchange, may be due on said Treasury notes ; but no such _ bonds shall be issued for a less sum than five hundred dollars, nor shall andam“uut of“ the whole amount o f such bonds exceed the whole amount of Treasury bonds, notes bearing seven and three-tenths per centum interest, issued under said a c t; and any part o f the Treasury notes payable on demand, au- Where Treasury thorized by said act, may be made payable by the Assistant Treasurer payable, at Saint Louis, or by the depositary at Cincinnati. S e c . 2. A n d be it further enacted, That the Treasury notes issued under the provisions of the said act to authorize a national loan, and for owexecu e • other purposes, or o f any other act now in force authorizing the issue of such notes, shall be signed by the Treasurer of the United States, or by some officer of the Treasury Department, designated by the Secretary of the Treasury, for said Treasurer, and countersigned by the Register of the Treasury, or by some officer of the Treasury Department, designated ^ ^ by the Secretary o f the Treasury, for said Register, and no Treasury seal notes, issued under any act, shall require the seal o f the Treasury D e^ E C . 3. A n d be it fu rth er enacted, That so much o f the act to which foMay ^issued, this is supplementary as limits the denomination of a portion of the £5. Treasury notes authorized by said act at not less than ten dollars, be and Ante, p. 259. is so modified as to authorize the Secretary of the Treasury to fix the Post, p. 338. denomination of said notes at not less than five dollars. S ec. 4. A n d be i t further enacted, That, in addition to the amount forApp™ a”f pu P"3 heretofore appropriated, the sum of one hundred thousand dollars, or so act} & c. much thereof as may be necessary, be, and the same is hereby, appro priated, out of any money in the Treasury not otherwise appropriated, to pay such expenses, commissions, or compensation as may be necessary, in the judgment o f the Secretary o f the Treasury, to carry into execution the provisions of this act, and of the act to which this is supplementary. S ec. 5. A n d be i t further enacted, That the Treasury notes author- Notes on deized by the act to which this is supplementary, o f a less denomination $5Q) recei.;able ’ than fifty dollars, payable on demand without interest, and not exceed- for public dues, ing in amount the sum of fifty millions of dollars, shall be receivable m payment of public dues. S ec. 6. And be i t further enacted, That the provisions of the act en- ^“ ofsub. titled “ An Act to provide for the better organization of the Treasury, ded_ and for the collection, safe-keeping, transfer, and disbursements ot the public revenue,” passed August six, eighteen hundred a or 7"SIX> _ . ^ p/gj." be and the same are hereby suspended, so far as to allow the Secrev o l . x ii. P ub.— 40