302 THIRTY-SEVENTH CONGRESS. Sess. I. C11. 45. 1861. occupied by or under the snperintendence of any person resident therein, there shall be a separate list of such property, specifying the sum payable, and the names of the respective proprietors, where known. And the said assessors shall furnish to the collectors of the several collection districts, respectively, within thirty-five days after. the apportionment 1,5,,;,;,, be gw. is completed, as aforesaid, a certified copy of such list or lists for their ¤¤¤>¤¤ll¤<=¤¤¤· proper collection districts, and in default of performance of the duties enjoined on the board of assessors and assessors, respectively, by this _°P;g¤gcr *;;:2 section, they shall severally and individually forfeit and pay the sums {hi: ,,g,,m,,,_ of five hundred dollars to the use of the United States, to be recovered in any court having competent jurisdiction. And it is hereby enacted Valuation and and declared that the valuation, assessment., equalization, and apportion- “PP‘{"l°“m°EfA';° ment, made by the said board of assessors, as aforesaid, shall be and re- §;::§?°° mmmain in full force and operation for laying, levying, and collecting, yearly and every year, the annual direct tax by this act laid and imposed, until altered, modified, or abolished by law. my 0,- BM Sec. 30. And be it further enacted, That there shall be allowed and sors and assistant paid to the several assessors and assistant assessors, for their services un- ”'°°°°”• der this act; to each assessor two dollars per day for every day employed in making the necessary arrangements and giving the necessary instructions to the assistaht assessors for the valuation, and three dollars per day for every day employed in hearing appeals, revising valuations, and making out lists agreeably to the provisions of this act, and one dollar for every hundred taxable persons contained in the tax list, as delivered by him to said board of assessors ; to each assistant assessor two dollars for every day actually employed in collecting lists and making valuations, the number of days necessary for that purpose to be certified by the assessor and approved by the commissioner of taxes, and one dollar for every hundred taxable persons contained in the tax lists, as completed and delivered by him to the assessor; to each of the assessors constituting the board of assessors, as aforesaid, for every day’s actual attendance at said board, the sum of three dollars, and for travelling to and from the place designated by the Secretary of the Treasury, ten cents for each mile, by the most direct and usual route; and to each of the clerks of said board two dollars for every day’s actual attendance thereon. And the Allowed ,-0, said board of assessors, and said assessors, respectively, shall be .allowed stationery and their necessary and reasonable charges for stationery and blank books bl““k b°°k" used in the execution of their duties; and the compensation herein specified shall be in full for all expenses not otherwise particularly authorized, and shall be paid at the Treasury, and such amount as shall be required for such payment is hereby appropriated. Cellgcing on Sec. 31. And be it furtlcer enacted, That each collector, on receiving a. ¤'?$•2’G?_€°l¤¤*· W list, as aforesaid, from the said assessors, respectively, shall subscribe three gmipm receipts; one of which shall be given on a full and correct copy of such list, which list shall be delivered by him to, and shall remain with, the assessor of his collection district, and shall 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 taxes 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 Secretary, and the other to the First Comptroller of the Treasury. _q,,;;m0,g, Sec. 32. And be it further enacted, That each collector, before regggiggndngpfcrs ceiving any list, as aforesaid, for collection, shall give bond, with one or Kmore good and sufxicient sureties, to be approved by the Solicitor of the Treasury, in the amount of the taxes assessed in the collection district for Form penalty, which he has been or may be appointed; which bond shall be payable to &°·i °*` l>*>¤d· the United States, with condition for the true and faithful discharge of the duties of his office according to law, and particularly for the due collec-
