collector to be a sureties. be sold. distress and sale of the goods and chattels, or any personal effects, of the surety or sureties of the delinquent collector. Sums due from And the amount of the sums due from any collector, as aforesaid, lien on his lands, shall, and the same are hereby declared to be a lien upon the lands and those of his and real estate of such collector and his sureties, until the same shall be discharged according to law. And for want of goods Real estate may and chattels, or other personal 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 may be necessary for satisfying the said warrant, after being advertised for at least three weeks in not less than three public places in the collection 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 Title under tax lands and real estate sold in pursuance of the authority aforesaid, the conveyances of the marshals or their deputies, executed in due form of law, shall give a valid title against all persons claiming under delinquent collectors or their sureties aforesaid. And Balance, if any, all moneys that may remain of the proceeds of such sale, after rant of distress, &c., satisfying the said warrant of distress, and paying the reasonable to be returned to costs and charges of sale, shall be returned to the proprietor of the lands or real estate sold as aforesaid. deed. after satisfying war proprietor. Penalty on col for extortion, &c. SEC. 43. And be it further enacted, That each and every collector and deputy lector, or his deputy, who shall exercise or be guilty of any extortion or oppression, under color of this act, or shall demand other or greater sums than shall be authorized by this act, shall be liable to pay a sum not exceeding two thousand dollars, to be recovered by and for the use of the party injured, with costs of suit, in any court 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. Accounts, how to ry Department, of moneys received. SEC. 44. And be it further enacted, That separate accounts be kept at Treasu- shall be kept at the treasury of all moneys received from the direct tax, and from the internal duties, or income tax, in each of the respective States, Territories, and District of Columbia, and collection districts; and that separate accounts shall be kept of Secretary of the the amount of each species of duty that shall accrue, with the accounts to Con- moneys paid to the collectors, assessors, and assistant assessors, and to the other officers employed in each of the respective States, Territories, and collection districts, which accounts it shall be the duty of the Secretary of the Treasury, annually, in the month of December, to lay before Congress. Treasury to report gress annually. Assessors to make out lists of transfers and changes of real estate. SEC. 45. And be it further enacted, That the assessors, respectively, shall, yearly and in every year, after the expiration of one year from the second Tuesday of February next, inquire and ascertain, in the manner by the fourteenth section of this act provided, what transfers and changes of property in lands, lots of ground, buildings, and dwelling-houses 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 1 Duty of colleo commissioner of taxes, and the third shall be delivered to the SEC. 46. And be it further enacted, That in case any State, Proceedings if Territory, or the District of Columbia, after notice given of its any State fails to pay, &c., her quota intention to assume and pay, or to levy, collect, and pay said of the tax 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 shall 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. Penalty for tak affirmation. SEC. 47. And be it further enacted, That any person who shall be convicted of wilfully taking a false oath or affirmation in any ing false oath or 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 wilful and corrupt perjury, and shall, moreover, forfeit the sum of five hundred dollars. Pay of collectors SEC. 48. And be it further enacted, That there shall be allowed to the collectors appointed under this act, in full compen- and deputies. sation for their services and that of their deputies in carrying this : act into effect, a commission of four per centum upon the first Commissions 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 over and accounted for under the instructions of the Treasury Department: Provided, That in no case shall such commissions Proviso limiting exceed the sum of four thousand dollars for a principal officer, and salary. two thousand dollars for an assistant. And there shall be further allowed to each collector their necessary and reasonable charges Allowance for stationery, blank for stationery and blank books used in the performance of their books, &c. official duties, which, after being duly examined and certified by the commissioner of taxes, shall be paid out of the treasury. SEC. 49. And be it further enacted, That, from and after the first day of January next, there shall be levied, collected, and paid, upon the annual income of every person residing in the United States, whether such income is derived from any kind of property, or from any profession, trade, employment, or vocation Excess over $80C to be taxed three per cent. a tax on income of one and a half per cent. siding abroad to carried on in the United States or elsewhere, or from any other source whatever, if such annual income exceeds the sum of eight hundred dollars, a tax of three per centum on the amount of such excess of such income above eight hundred dollars : Provided, That upon such portion of said income as shall be Proviso imposing derived from interest upon treasury notes or other securities of from treasury notes the United States, there shall be levied, collected, and paid a tax of one and one-half per centum. Upon the income, rents, or diviCitizens of the dends accruing upon any property, securities, or stocks owned in United States re- the United States by any citizen of the United States residing pay a tax of five per abroad, there shall be levied, collected, and paid a tax of five per cent. on on income, excepting as above. centum, excepting that portion of said income derived from interest on treasury notes and other securities of the government 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 of January, eighteen hundred and sixty-two; and the said taxes, when so assessed and made public, shall become a lien on the property or other sources of said income for the amount of the same, with the interest and other expenses of collection until paid: Income, how to Provided, That, in estimating said income, all national, State, or local taxes assessed upon the property, from which the income is derived, shall be first deducted. Assessment, when made. Lien be estimated. Mode of assessing come tax. bond. Pay. SEC. 50. And be it further enacted, That it shall be the duty and collecting in- of the President of the United States, and he is hereby authorized, by and with the advice and consent of 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 internal duties or income tax imposed by this act, with authority in each of 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 of Collector to give the Treasury may prescribe. The said collectors, herein authorized 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 performance of their respective duties. And the Secretary of the Treasury shall prescribe such reasonable compensation for the assessment and collection of 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 collectors herein provided shall give bonds to the satisfaction of the principal collector for the faithful performance of their duties. The Secretary 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 receipt of the proper officer of such depositary to the collector for the moneys deposited by him shall be the proper voucher for such collector in the settlement of his account at the Treasury Department. And he is further authorDepositaries to be ized and empowered to make such officer or depositary the disbursing agent of the treasury for the payment of all interest due to the citizens of such State upon the treasury notes or other Assistant collector's bond. Depositaries. disbursing agents. Form of return. government 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 collectors appointed under the authority of this act. He shall also prescribe the form of oath or obligation Form of oath. to be taken by the several officers authorized or directed to be appointed and commissioned by the President under this act, before a competent magistrate duly authorized to administer oaths, and the form of the return to be made thereon to the Treasury Depart ment. is payable. force payment. SEC. 51. And be it further enacted, That the tax herein im- When income tax posed by the forty-ninth section of this act shall be due and payable on or before the thirtieth day of June, in the year eighteen hundred and sixty-two, and all sums due and unpaid at that day shall draw interest thereafter at the rate of six per centum per annum; and if any person or persons shall neglect or refuse to pay after Proceedings to endue notice, said tax assessed against him, her, or them, for the space of more than thirty days after the same is due and payable, it shall be lawful for any collector or assistant collector charged with the duty of collecting such tax, and they are hereby authorized, to levy the same on the visible property of any such per- Levy. son, or so much thereof as may be sufficient to pay such tax, with the interest due thereon, and the expenses incident to such levy and sale, first giving thirty days' public notice of the time and sale. place of the sale thereof; and in case of the failure of any per- Sale after notice son or persons authorized to act as agent or agents for the collection of the rents or other income of any person residing abroad shall neglect or refuse to pay the tax assessed thereon (having had due notice) for more than thirty days after the thirtieth of June, eighteen hundred and sixty-two, the collector or his assistant, for the district where such property is located, or rents or income is payable, shall be and hereby is authorized to levy 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 levy and sale, first giving thirty days' public notice of the time and place of sale. And in all cases of the sale of property herein authorized, the conveyance Title under tax by the officer authorized to make the sale, duly executed, shall give a valid title 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, and it shall be their duty, to examine under oath the person assessed under this act, or any other person, and may sell at public auction, after ten days' notice, any stock, bonds, or choses in action, be-Sales of stocks, longing to said person, or so much thereof as will pay such tax and the expenses of such sale; and in case he refuses to testify, the said several collectors and assistants shall have power to ar- fusing to testify. rest 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 &c. Examinations Penalty for re and custody. And the place of custody shall in all cases be the Place of custody same provided by law for the custody of persons committed for any cause by the authority of the United States, and the warrant Custody, fees and expense of. Custody, discharge from. If any State is in rebellion, of the collector, stating the cause of commitment, shall be sufficient authority to the proper officer for receiving and keeping such person in custody until the amount of said tax and interest, 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 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 committed shall have the same right to be discharged from such custody as 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 he may be discharged at any time by order of the Secretary of the Treas ury. SEC. 52. And be it further enacted, That should any of the when this act goes people of any of the States or Territories of the United States, into operation, act or the District of Columbia, be in actual rebellion against the to be executed, when, &c authority of the government of the United States at the time this act goes into operation, so that the laws of the United States cannot be executed therein, it shall be the 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 sections of this act. Each State may ocllect and pay its Proceedings in such case. : SEC. 53. And be it further enacted, That any State or Territory quota of the direct and the District of Columbia may lawfully assume, assess, collect, tax in its own way. and pay into the treasury of the United States the direct tax, or its quota thereof, imposed by this act upon the State, Territory, or the District of Columbia, 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 last or any subsequent valuation, list, or appraisal made by State or territorial authority for the purpose of State or territorial taxation therein, next preced'ing the date when this act takes effect, to make any laws or regulations for these purposes, to fix or change the compensation to officers, assessors, and collectors; and any such State, Territory or District, 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 percentage herein prescribed and allowed to assessors, assistant assessors, and collectors of the United States, to a deduction of fifteen per centum cent. if paid by on the quota of direct tax apportioned to such State, Territory or the District of Columbia levied and collected by said State, Territory, and District of Columbia through its said officers: Provided, however, That the deduction shall only be made to Deduction in such case of 15 per June 30. |