THIRTY-SEVENTH CONGRESS. Sess. I. Ch. 45. 1861. 309 over and accounted for under the instructions of the Treasury Department: Provided', That in no case shall such commissions exceed the sum P*°*’*¤°· of four thousand dollars for a principal officcr and two thousand dollars for an assistant. And there shall be further allowed to each collector their necessary and reasonable charges for stationery and blank books sm%gg;"““°§1g:;k used in the performance of their official duties, which, after being duly books, examined and certiied by the commissioner of taxes, shall be paid out of the Treasury. S20. 49. And be it further enacted, That, from and after the first day Income tax. of January next, there shall be levied, collected, and paid, upon the an- ékepoalcd, 1862, nual income of every person residing in the United States whether such 0 · U9» § 89- income is derived from any kind of property, or from zlny profession, P°°L’P'473`] trade, employment, or vocation 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 EXCESS over amount of such excess of such income above eight hundred dollars:$800. Provided, That upon such portion of said income as shall be derived Pf<>Vi¤<>· fiom interest upon treasury notes or other securities of the United States, there shall be levied, collected, and paid a. tax of one and one half per eentum. Upon the income, rents, or dividends accruing upon any property, securities, or stocks owned in the United States by any citizcu of the United States residing abroad, there shall be levied, collected, and paid a tax of Eve per 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 baoéggggfamw so assessed and made public, shall become a lien on the property or other Lj€n_ ' sources of said income for the amount of the same, with the interest and other expenses of collection until paid: Provided, That, in estimating t0{;“e°;Q‘tfI;§f;Zl' said income, all national, state, or local taxes assessed upon the property, from which the income is derived, shall be first deducted. Sec. 50. And be it further enacted, That it shall be the duty of the _ Mode ofasscss- President of the United States, and he is hereby authorized, by and with xg {md °°“°°** . . . . gmcome tax. the advice ouel consent of the Senate, to appomt one principal assessor _ and one principal collector m each of the States and 1Terrxtor1es of the Egegggd K'; United States, and in the District of Columbia, to assess and collect the l§'9,’§ 8g_ j>0;,`p_ iutemal duties or income tax imposed by this act, with authority in each 473.] of solid officgrs to appoegnizbso rplang assistants fashther public scryllie meg rcquxrc to e approv y the ecretary 0 the reasury. e sa.1 taxes to be assessed and collected under such regulations as the Secretary of the Treasury may prescribe. The said collectors, herein authorized _C<>llect0rw to be appointed, shall give bonds, to the satisfaction of the Secretary of gm b°“d‘ the Treasury, in such sums as hegxsy presgzrlbe, for tgxehfairtlhful perfogmd ance of their respective duties. d the ecretaryo the reasury s a prescribe such reasonable compensation for the assessmeufan<l collec- YW- tion of said internal duties or income mx as may appear to hxm gust 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 I issistgsgepoicollectors herein provided shall gilyke bonds toftble satngfactxou og 1:1*1% prm- °° " “ · cipal collector for the faithful pe ormance o t €1I‘ ut1es. · e ecretary of the Treasury is further authorized to select and appoint one or more depositaries in each State for the deposit and safe-kecping of the moneys arising ikcm the taxes herein imposed when collected, and the Depositajw receipt of the proper oillcer of such deposuory to the collector for the moneys deposited by him shall be the proper voucher for such collector m
