"30S THIRTY-SEVENTH CONGRESS. Sess. I. Ch. 45. 1861. Ac¤¤¤¤¤¤.h¤w kept at the Treasury of all moneys received from the direct tax, and
- .,‘?r;‘jSk°P°})';°;,,,,_ from the internal duties, or income tax, in each of the respective States,
mentfdlymoneys Territories, and District of Columbia, and collection districts; and that
- `°°°l"d· 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 omcers employed in each of the T0 l>° *‘°P°’*°d respective States, Territories, and collection districts, which accounts it t°C°“g‘°°°°' shall be the duty of the Secretary of the Treasury, annually, in the month of December, to lay before Congress. Asscssorsto Sec. 45. And be it further enacted, That the assessors, respectively, é":‘l‘:f¤‘;:°al;"{°°f shall, yearly and in every year, after the expiration of onelyear from ghgyggg 0;;,,.; the second Tuesday of February next, inquire and ascertain, 1H the man- ¤¤¤¤¤· 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, subsequent 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 commissioner of taxes, and the third haH 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 Sec- Dutyofcollsc- retary of the Treasury to notify the collectors of the several collection
- °”• 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 therein 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 cohectors 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 prescribed. P\‘<>¢¤¢di¤$¤ if Sec. 46. And be it rt/ner enacted, That in case an State, Territory,
- 3 g°;t°h*;lI° °° or the District of Coluihhia, after notice given of its inlention to assume
quoia 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 regulations as the said Secretary of the Treasury shaH prescribe, to collect all or any part of said direct tax the same as though said State, Territory, or District had not given notice, nor assumed to levy, collect, and pay said taxes, or any part thereof Y°“°·13 f°’ Sec. 47. And be ttfurther enacted, That any person who shall be contalnngt se oath . . , _ _ 0, mmm0n_ victed of wilfully taking a false oath or ailirmation in any of the cases in which an oath or adirmation is required to be taken by this act, shall be liable to the pains and penalties to which persons are liable for wilgut ang plorrupt perjury, and shall, moreover, forfeit the sum of 1'ive hunre dollars. Pay ofccllcc- Sec. 48. And be it farther enacted, That there shall be allowed to the L’:_“‘l d°P“‘ collectors appointed under this act, in full compensation for their services cmmmim and that of their deputies in carrying this act into effect, a commission of four per centum upon the first hundred thousand dollars, one per oentum upon the second orie 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
