Page:United States Statutes at Large Volume 3.djvu/228

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188 THIRTEENTH CONGRESS. Sess. III. Ch. 23. 1815. Lists, when Sec. 6. And be it further enacted, That the several assistant asses. S;{f§:;g»b*°t}’l: sors in each of the said collection districts shall deliver the lists ailimsaid ummm mythe to the principal assessor, Within lllé UITIB pféscfibcd by the thirteenth principal ¤$SOD• section of the "Act for the HSSGSSIIIGHI 3Hd G0ll€CtlOI1 of direct taxes and STL, of M internal duties," passed twenty-second of July, eighteen hundred and 22, l8]3,,,h_ lg thirteen, for the delivery of the lists therein designated: Provided, Tha; Proviso. if the said time be altered by any act subsequently passed, such delivery shall be within the time last prescribed therefor. General lists 7. And be it further enacted, That the respective principal ff l’°.;"f°l; assessors shall make out, according to the lists received from the assistant Sgsggisfp assessors, a general list or lists of all persons taxable as aforesaid, speci. fying the name of the owner or agent, the valuation of the household furniture, with the number and description of the watches as aforesaid, and the duty payable on each; which list or lists shall be made out in alphabetical order, for each county or smaller division of a collection district, as may be directed by the Secretary of the Treasury. Collectors to Sec. S. And be it further enacted, That each of the collectors of the be furnished by direct taxes and internal duties, for the collection districts aforesaid, shall,

 *;;;*3* within sixty days from the day on which the principal assessor shall have

' received the said lists from the assistant assessors, be furnished by the principal assessor with one or more of the lists prepared in conformity with the preceding section, by the principal assessor, signed and certified by him. And each collector, on receiving a list as aforesaid, shall sub— scribe three receipts; one of which shall be given on a full and correct copy of such list, which list and receipt shall remain with the principal assessor, and be open to the inspection of any person who may apply to inspect the same: and the other two receipts shall be given on aggregate statements of the lists aforesaid, exhibiting the gross amount of each of the aforesaid duties, to be collected in each county or state district contained in the collection district; one of which aggregate statements and receipts shall be transmitted to the commissioner of the revenue, andthe other to the comptroller of the treasury. ,C°“°°“?'“ *° Sec. 9. And be it further enacted, That each of the said collectors, give public no- . . . . . . . . me 0,- mM_ or his deputies, shall, within ten days after receiving his hst agreeably to Act of July the "Act for the assessment and collection of direct taxes and internal 22:181% **-*6- duties," passed twenty-second [of] July, eighteen hundred and thirteen, or agreeably to any act subsequently passed or to be passed, advertise in one newspaper printed in his collection district, if any there be, and by notifications to be posted up in at least four public places in his collection district, that the said duties have become due and payable, and state the times and places at which he or they will attend to receive the same, which shall be within twenty days after such notification: and with respect to persons who shall not attend, according to such notification, it shall be the duty of each collector, in person or by deputy, to apply once at their respective dwellings within such district, and there demand the duties payable by such persons, which application shall be made within sixty days after the receipt of the said lists by the collector; and if the said duties shall not be then paid, or within twenty days thereafter, it shall be the duty of such collector and his deputies to proceed to collect the said duties, by distress and sale of the goods, chattels, or effects, of the persons delinquent; and in case of such distress, it shall be the duty of the officer charged with the collection to make, or cause to be made, an account of the goods or chattels which may be distrained, a copy of which, signed by the officer making such distress, shall be left with the owner or possessor of such goods, chattels, or efiects, or at his dwelling, with a note of the sum demanded, and the time and place of sale; and the said officer shall forthwith cause a notification to be publicly posted up at two of the taverns nearest to the residence of the person whose property shall be distrained, or of his agent, or at the courthouse of the same county,