with furety, in a fum not lefs than five hundred nor more than two thousand dollars, for the diligent and faithful execution of his office, and fhall take and fubfcribe an oath or affirmation, truly, faithfully and impartially to discharge the duties enjoined by this act; and a certificate of the faid oath or affirmation, with the faid bond, fhall be tranfmitted to, and lodged in the office of the supervisor of the district.

the re

or divi

Sec. 25. And be it further enacted, That it Surveyors fhall be the duty of the furveyors of the reve- of the renue to receive and fafely preferve the records venue to of the lifts, valuations and enumerations herein receive before-mentioned: And the faid furveyors fhall cords of keep true and exact accounts of the valuation the lifts, of the lands and dwelling-houfes belonging to &c. each and every individual, diftinguishing each tract, lot and dwelling-house. And whenever Their duany lands or dwelling-houses, included in the ty on fale faid valuation, fhall be alienated, or in any way of transferred, it shall be the duty of the furveyor lands, &c. of the revenue for the district, if a dwellinghoufe, or an entire tract or lot has been alien. ated, to charge the amount of the valuation thereon, to an account with the purchaser, and to credit the account of the perfon difpofing of the fame; and whenever a tract of land, lot, or dwelling-house, fhall be divided by fale or partition, the faid furveyor fhall by entry and view of the faid land or dwelling-house, or by other lawful ways and means, inform himself of the relative value of the different parts of the original tract or lot, or dwelling-house fo divided, and shall apportion the value of the entire tract or lot, or dwelling-house, as shall be just and equitable; and fhall enter and record the fame, in manner aforefaid. And whenever, dwelling and fo often as a new dwelling-houfe fhall be houses, erected and inhabited, after the first day of &c. or the ceafing of October next, or any dwelling-houfes or lands, property

On the

erection

of new

to be ex- which at the time of making the faid valuation, empted fhall be exempted from taxation by the laws of from tax- the ftate where the fame fhall be fituated, fhall

ation, un

der the ftate

aws;

ing de

cease to be fo exempted, the faid furveyors fhall and may, in their respective districts, proceed to value and affefs the fame, in like manner, and on the principles herein before prescribed, in respect to valuations of dwelling-houses and lands, and fhall add the fame to the valuations to be made by affeffors, as aforefaid. And and on a whenever, and fo often as any dwelling-house houfe be- fhall be deftroyed or damaged, by fire, or other ftroyed or accident, it shall be lawful for the furveyors to damaged cancel the valuations thereon, if fuch house be by acci- wholly destroyed; or if fuch house be merely damaged or impaired, to reduce the valuation thereon, to fuch fum as fhall be just and equitable: Provided, That no change of the valuation of any dwelling-house, fhall be valid, until the fame fhall have been approved by the infpector of the furvey, or the fupervisor of the diftrict, if comprehending but one furvey of inspection.

dent.

Provifo.

On re

Sec. 26. And be it further enacted, That it ceiving fhall be the duty of the furveyors of the revewarrants, nue, whenever they fhall receive precepts or furveyors of the re- warrants for that purpofe, from the inspectors venue of furveys, or the supervisors of districts comfhall enu- prehending but one furvey of infpection, to enumerate merate any and all flaves in their respective flaves, re- districts above the age of twelve and under the number & age of fifty years, except fuch as from fixed value of infirmity, or bodily disability, may be incapahouses,

port the

&c.

ble of labour, as aforefaid, and to report the number thereof, as also the number of houses, with the valuations thereof, refpectively, and the valuation of any and all lands, and also to compute and state the taxes which may be due and payable by each and every individual; and

to deliver true and correct lifts thereof, to the perfons who may be appointed to receive the fame.

mit their

Sec. 27. And be it further enacted, That the They faid furveyors of the revenue fhall, at all times, fhall fubsubmit the inspection of their books and records. books, to the supervisors and inspectors of the internal &c. to inrevenues of the United States, or to any person spection, authorized and deputed by the Secretary of the and grant Treasury, for that purpose; and fhall, moreover, grant and certify copies or transcripts therefrom, to any perfons who fhall apply for the fame, and who fhall previously tender or pay the fees hereafter allowed and established therefor.

copies.

Sec. 28. And be it further enacted, That the Compenfollowing compenfation fhall be allowed to the fations. commiffioners, clerks and affeffors aforefaid, for fervices to be performed under this act.

To each commiffioner, one hundred and fifty To comdollars, in addition to an allowance of three miffiondollars per diem, for each and every day, in ers. going to, attending at, and returning from any general meeting of the faid commiffioners, or in vifiting the several affeffment districts, in pursuance of any refolution of the faid commiffioners.

To each clerk of the commiffioners, a com- Toclerks. penfation for the time they may be employed, not exceeding the rate of five hundred dollars per annum.

fors.

To each affeffor, other than principal affef- To affiffors, one dollar and fifty cents per diem, for tant aliefevery day employed in collecting lifts; and alfo one dollar per diem for every day employed in arranging the said lists, and making the valuations and enumerations.

To each principal affeffor, one dollar and To prinfifty cents for every day employed in receiving feffors.

cipal af

and arranging lifts, and hearing appeals, and in recording the lifts, valuations and enumera

tions aforefaid, and correfponding with comCharges miffioners: and in addition to the faid allowfor books ances and compenfations, the faid commiffionand fta- ers and affeffors fhall be allowed their neceffary tionary. and reasonable charges for books and stationary; and the accounts of the affeffors fhall be certified by, and prefented to the commiffioners, in the are to be name of the principal affeffor of each affeffment prefent diftrict, who fhall be refponfible to the other

How accounts

ed.

affeffors

affeffors. And the accounts of the affeffors and commiffioners in each ftate, fhall be presented at the treasury, for adjustment, in the name of fome one of the commiffioners, to be designated for that purpofe, by the other commiffioners, No allow- who fhall diftribute the fums payable to the ance to be principal affeffors aforefaid: Provided, That made to no allowance fhall be made to the affeffors, other than for the expenfe of books and stationary, until it fhall be afcertained and certified to the fatisfaction of the commiffioners, that the services directed by this act, have been performed. And all letters or packets to or from &c. to any commiffioner, appointed under this act, and from fhall, within the limits of the ftate for which commif- fuch commiffioner is appointed, be conveyed by free, &c. post, free of postage.

until, &c.

Letters,

fioners

Sec. 29. And be it further enacted, That the Compenfation to furveyors of the revenue fhall be allowed the furveyors following compenfations, for fervices to be perof the re- formed under this act: For recording each and

venue.

every transfer of the valuation of every entire tract of land, or dwelling-houfe, twelve and an half cents: For apportioning each and every valuation of a tract of land, lot or dwellinghoufe, and recording the fame, in confequence of any divifion or partition thereof, fifty cents for every divifion of the original tract, lot or

dwelling-houfe: For viewing each and every dwelling-house, in confequence of an application for the reduction of a valuation, and for recording the proceedings thereon, one dollar : For every official certificate, except fuch as may be required by the treafury department, or the fupervisors, infpectors or collectors of the revenue, twenty-five cents. And the compenfations aforefaid fhall be paid by the party or parties applying for fuch reduction, record, exoneration, or apportionment.

Sec. 30. And be it further enacted, That for the purpose of defraying the expenses incident Approto the valuations and enumerations directed by priation this act, there be appropriated the fum of one for the hundred and fifty thousand dollars, to be paid objects of out of any monies in the Treasury of the United the act. States, not otherwife appropriated.

JONATHAN DAYTON, Speaker of the

Houfe of Reprefentatives.

THEODORE SEDGWICK, President of the

APPROVED, July 9th, 1798:

Senate, pro tempore.

JOHN ADAMS,

President of the United States.

CHAPTER LXXXVIII.

An act to regulate and fix the compensations of the officers employed in collecting the internal revenues of the United States, and to ensure more effectually the settlement of their accounts.

Sec. I.

Allowan

E it enacted by the Senate and Houfe of Reprefentatives of the United States of America, in Congress affembled, That in lieu of the compenfations now established, there fhall, from and after the first day of July, inftant, be allowed, for the collection of the lieu of the internal duties which have heretofore been im- former, pofed by law, the refpective compenfations fol- to fuperlowing, to wit:

ces, in

vifors.