814 INDEX. Internal Revenue, (continued.) Internal Revenue, (continued.) such property to assistant assessor of further allowances, ... 232 district where they reside, .. 227 salary and commissions not to exceed, such assistants to transmit such &c.,. .. 232 lists, . . 227 accounts of collectors and assessors, how further proceedings therewith, 227, 228 adjusted, .l 232 lists to be taken with reference to what collectors to give three receipts for lists time, . 228 received from assessors,. 232 to be called annual, monthly, and what to he done with them, ... 232 special, ... 228 to give notice that duties are pay- assistant assessors to make general lists, 228 able,. . 232, 233 of residents,. 228 persons neglecting to pay within time, to of non-residents, .. . .. 228 pay ten per cent. additional, ..i. 233 forms and contents of such lists, 228 collectors to make demand personally, to deliver them to assessors within or at dwellings, within ten days from thirty days, 228 receiving lists, 233, 469, 470 assessors to notify by advertising where to distrain and sell, if not paid in ten appeals may be heard, .. 228 days, . ... . 233, 469 lists to be open to inspection of those ap- 228 proceedings in case of distraint, &c., 2Sété p ying, ... . ... . 4 assessor to hear and determine appeals what is exempt from distraint, 233, 234, summarily, ... . 228 469 appeals when not to be allowed, . . . . 228 goods, &c., distrained may be restored to be in writing and state what, 228 to owner', if before sale amount due on hearintg oi, may require attend- and expenses are paid or tendered,. . 233, ance o witnesses and produc- 471 tion of books of account, ... 229 proceedings in case of sale, ... 233 attendance and mileage of wit- proceedings where property distrained nesses, 229 is not divisible, 234 assessments may be rectified,. . 228 to purchase for the United States propnot to he increased without notice,. 228 erty sold in certain cases, ... 234 notice, how given,. ... 228 such property may he sold, ... 234 assessors, after expiration of time for account of charges of sale to be rendered hearing appeals, to make out lists, . . . 229 commissioner, ... . . . . . . 334 contents of lists; . 229 to seize and sell real estate where perseparate lists of nomresidents,. 229 sonal property is not sufficient, .. 234 copy of to be sent to assessor of dis- proceedings in such case, . 234, 235 trict where they reside, . 229 deed, to recite what, . . 235 lists to he sent to collectors in ten day , 229 effect thereot]. ... 235 if lists furnished are incomplete, special sale may be stopped by tender of lists may be made, . 229 amount of duty and charges, 235 proceedings as to special lists to be lands anywhere within the state same as to other lists, . . . 229 may be seized and sold, . 235 place of business of assessor to be open lands seized may be redeemed after during business hours, except, &o.,.. . 229 sale, by paying, &c., amount due, 235 assessors may be exonerated from for- to·keep record of sales of lands, ... 235 feiture by commissioner of internal record, where to be deposited, . 285 revenue, .. 229 entry of fact of redemption of lands pay of assessors, salary how payable,. . 230 to be made on record, .. 235 percentage upon receipts, 230 claim of government on lands sold, salary in no case to exceed $4000, . 230 to date from seizure, ... 235 actual and necessary expenses allowed,. 230 to collect tax upon property of persons regulations as to clerk-hire, ... 230 non-residents, in the United States, 235, 236 pay of assistant assessor, per diem, 230 proceedings in such case, . 236 certain allowances, ... 230 to send names of those on lists not reassessors and assistants not to be paid siding in his district, to collector of until accounts are approved at the any district where persons reside or treasury, .. 230, 231 have property, . 236 additional compensation to certain asses- collector receiving to return receipt, 236 sors and to assessors in certain states, 231 to return monthly statements of collecpenalty upon assessors for receiving tions to commissioner, . . 236 portion of pay of assistant, .. 231 to complete collections, and render acacoounts of assistant- assessors for pay counts, ..\ 236 and charges to be made monthly, 231 receipt of officer of designated deto be approved by assessor,. . . . 281 pository to be sumcient voucher,. 236 if assessor negligent1y approves too to be charged with whole amount of much, the excess to be deducted taxes receiptcd for, . 237 from his own pay,. . 231 to be credited with what, .. 237 or suit may he brought, ... 231 dues from delinquent collectors to be ten hours to be the equivalent of a day, 231 collected by distraint and sale,. . 237, 469 pay and commissions of collectors,.231, 232, warrant of distre s to issue against 469 his estate, . . . . , . ... 287 certain charges and expenses to be proceedings thereon, . 237 allowed, . .. 232 real estate may be seized and sold,. 237
Page:United States Statutes at Large Volume 13.djvu/842
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