Page:United States Statutes at Large Volume 12.djvu/1368

1 31 6 INDEX. _ rmx . nu Dzrect Tax, (continued.) Direct Tam, (continued.) how to be equalizer],. . 300 may redeem after sale,.: ... . . 804 assessors to make out lists and deliver deed not to be gwen urml, &c., 304 to board of assessors, ... 300 form, cost, &»c., of deed,. .. 805 assessors for any state to constitute a. collector to render account of sale, &c., 804, board, 300 805 board to organize and make rules and collection of tax on property of uon-resregulations, .. ... . _ .. 300 idents, . _ ... 8 05 to appoint clerks to awt under property may be sold, 1f tex has reouth, . . 300 .mu.ined unpaid one year,. ... 80§ penalty for acting before taking provisions as to sale, . 300 oath, . . 300 collectors to deposit with clerks of I duty of clerks, ... 300, 301 court, lists of property sold, 305, .306 assessors to attend general meeting of right of redemption, proceedings, .. 306 board, 300 clerk’s fees,. ... z ... _. . _306 penalty for neglect,. ... . .. 300 redemption when lands of llltklltl, m- fcr failing to furnish board with sane people, Kvc., are sold,. ... . . . 306 lists,.. .. . .. 300 improvements by purchaser to be may be remitted by Secretary paid for, .. I . ... 80K of '1‘rea,sury,. .. 301 collectors to transmit to Secretary of board to make out equalization and ap- Treasury accounts of collections portionment, .. 801 monthly, . . 806 their valuation to be Ena.1 and the to pay over quarterly, 806 basis of taxation, .. 801 to be charged with amounts reboard diligently to revise and adjust ceipted for, ... 806 lists, . . 301 to be credited with what, . .306, 307 relative valuation not to be changed uu- delinquent collectors, proceedings less, &.c., .. 301 against,.. .. 307 inequalities of taxation to be reported warrant of distress against collector and todC0ngress fgr relief, .. suregles,. . . . . { . . . . . 307 boar to rooee to a portion tax, . person proper y 0 co ec r o e to delliver to assessors certificate of sold; . .. 807 apportionment, 301 for want thereotj body may be taken, assessors to make their lists conform,. . 801 &o., .. 307 contents of lists, ... . . 301, 302 sums due from collector to be lieu on lists to be given to collectors within, &c., 802 his lands and those of his sureties,. . . 307 penalty for default in this, 302 real estate may be s01d,.. . . ... 307 this valuation, apportionment, assess- title under tax deed,. . . ... 307 ment, &c., to remain until altered, &c., 802 balance of proceeds of sale, if smy, how tax assessed to be a lien upon real estate disposed ot;. ... 307 for two years, . 808 penalty on collector or deputy for expay of assessors, assistants, and clerks,. 802 tortiou, ... 307 allowance tobe made for stationery accounts of money received for tax, aud blank books,. .. 302 how kept at Treasury Department,. 308 collector to give bond before receiving to be laid before Congress, 308 lists,. . 802 assessors yearly to make out lists of form, penalty, &c., of bond,. . . 802, 808 changes and transfers of rea.1 estate, . . 308 on receiving lists to give three rc- to do what with lists, . 308 ceipts, . 4 .. 802 duty of collectors in such cases, ... 308 for what receipts are given,... 802 proceedings in case any state fails to collector muy appoint deputies and re- pay her quota of tax, .. 308 voke appointments, 303 penalty for taking false oath, &c., under mode of appointment, 803 this act, ... 308 authority of deputy,. ... . . 308 pay of collectors and deputies, . 308, 309 collector responsible for moneys collect- not to exceed certain sums, ... 309 ed,. . . . 308 allowance for blank books and stationto advertise that mx is due and _ ery, .. 309 payable, . . 808 provisions as to income tux, ... 309, 310 t0 demand tax once at dwellings,. . 808 See Income Ta:. to distrain if tax is not paid within, if any state is in rebellion when this act &c., .. 808 goes into operation, act to be enforced duty in case of dist¤.l¤t,.. 308, 804 when, &c., 311 property distmined may be restored cu each state may collect and psy its quota payment of mx and costs, ... 304 of direct mx in its own way, 311 if tax not paid, property to be sold, 804 proceedings in such case, . 311 what exempted from distnint, ... . . 804 deduction in such case of Killeen nal estate to be sold, if personal not per cent., . 311 sufficieut, ‘ . 804 to what to apply, 311 provision as to sale, .. . ... 804 deduction of ten per cent. in cerif real estate will not sell for enough to min cases, ... . . 311 pay tax, United States to take it, 804 no assessors, collectors, &c., to be apowner, &c., may prevent sale by pay- pointedin such case, ... 811 ment, &c.,. ... . 804 shaw may pay its quota. of mx, by re-