Page:United States Statutes at Large Volume 12.djvu/341

THIRTY—SEVENTH CONGRESS. Sess. I. Ch. 45. 1861. 311 other cases of commitment and custody. And it shall be the duty of 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- C“¤*°<lY» d*=· mitted shall have the same right to be discharged from such custody as °l"““`g° f'°'"‘ 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 laws; or IFF, may be discharged at any time by order of the Secretary of the easury. Sec. 52. And be it further enacted, That should any of the people , If my $****9 is of any of the States or Territories of the United States, or the District z3;;`?;`;); of Columbia bein 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 bg °X°§,“*°d· the laws of the United States cannot be executed therein, it shall be the W °n’ c` duty of the President, and he is hereby authorized, to proceed to execute the provisions of this act within the limits of such State or Territory, or District of Columbia, so soon as the authority of the United States therein 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 of this act. Sec. 53. And be it f}u·tber enacted, That any State or Territory and Each Statsmay the District of Columbia may lawfully assume, assess, collect, and pay $>°“°°* Md, Pg? into the Treasury of the United States the direct tax, or its quota thereof, £€2;1°::x°,,, tic: imposed by this act upon the State, Territory, or the District of Colum- own way. biz., in its own way and manner, by and through its own officers, assessors, 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- °“°h °“"‘ 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 oth- 1802, ch. 66. cers, assessors, and collectors; and any such State, Territory or District, P°"¤ P· 38* which shall give notice by the Governor, or other proper officer thereof, to the Secretary of the Treasury of the United States, on or before the second Tuesday of February next, and in each succeeding year thereafter, 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 centage herein prescribed and allowed to assessors, assistant assessors, and collectors of the United States, to a deduction of fifteen per centum on the gl°d¤¤*i°¥} ig quota of direct tax apportioned to such State, Territory or the District of :*,1, ce? ° Columbia levied and collected by said State, Territory, and District of Columbia through its said officers : Provided, however, That the deduction To what to apshall only be made to apply to such part or parts of the same as shall PV have been actually paid into the Treasury of the United States on or before 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 before the last day of September in the year to which such payment relates, such year being regarded as commencing on the first day of April: And provided fu·rther, That whenever notice of the intention to make such pay- ment by the State, or Territory and the District of 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 b No assessonto State, Territory, or District, so giving notice, shall be appointed, unless Sscspggfgwd m said State, Territory, or District shall be in default: And provided, further, That the amount of direct tax, apportioned to any State, Territory, or the