Page:United States Statutes at Large Volume 12.djvu/468

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438 THIRTY—SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. Separate lists. dent 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 assistant assessor making out any such separate list shall transmit therefrom to the assistant assessor, where the persons liable to pay such tax reside or shall have their principal place of business, copies of the list of property held by persons so liable to pay such tax, to the end that the taxes assessed under the provisions of this act may be paid within the collection district where the persons liable to pay the same reside or _Lists to be fm- may have their principal place of business. And in all other cases the m°f;;;;“';f said assessor shall furnish to the collectors of; the several collection dis- ' tricts, respectively, within ten days after the time of hearing appeals, and from time to time thereafter as required, a certified copy of such list or Penalty for lists for their proper collection districts ; and in default of performance of “°€l°°* °f d“*Y· the duties enjoined upon assessors by this section they shall severally and individually forfeit and pay the sum of five hundred dollars to the use of the United States, and, moreover, shall forfeit their compensation as assespower 0;- com. sors: Provided, That it shall be in the power of the Commissioner of ¤¤i¤¤i¤¤¤fi¤ Internal Revenue to exonerate any assessor as aforesaid from such for- °°°h °"°°' feitures, in whole or in part, as to him shall appear just and equitable. pw of a,,,,,,, 17. And be it further enacted,'That there shall be allowed and 0H. c-. paid to the several assessors and assistant assessors, for their services under this act, to each assessor three dollars per day for every day em- Post, p. 726. ployed in making the necessary arrangements and giving the necessary instructions to the assistant assessors for the valuation; and Eve 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 collectors, and forwarded to the Commissioner of Internal of assistant Revenue; to each assistant assessor three 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 Internal Revenue; and one dollar for every hundred taxable persons contained in the tax list, as completed and delivered crm-gas rm- by him to the assessor. And the said assessors and assistant assessors, $D¤;fg?£";€%=¢- respectively, shall also be allowed their necessary and reasonable charges ’ for stationery and blank books used in the execution of their duties, and e I the compensation herein specified shall be in full for all expenses not othinsédaiigppp pay erwise particularly authorized: Jdrovtded, The Secretary of the Treasury Oregon, andthe shall he, and he is hereby, authorized to fix such additional rates of com- Territories. pensation to be made to assessors and assistant assessors in the States of California and Oregon and the Territories as may appear to him to be Just and equitable in consequence of the greater cost of living and travelling in those States and Territories, and as may in his judgment be necessary to secure the services of competent and eiiicient men, provided the rates of compensation thus allowed shall not exceed the rates paid to gay Wim, co;. similar officers in such States and Territories respectively. In cases Leghxopgsmti where a collection district embraces more than a single congressional dis- 9,,., f,:;,,,,,,,? ;;<f;l:l;¥S€·];01‘¢i¤r);l0f the Treasury may allow the assessor such compeniona nsthe l ma. 06m Hcccssar . Coltcctopon Sec. 18. Ami be it further gtacted, That each collector, on receiving

 a list, as aforesaid, and from time to time as such lists may be received

three receipts. from the said assessors, respectively, shall subscribe three receipts; one cogpgpgsmtt of Hhgch shall be given on a full and correct copy 'of such list, which list imwhege to sm Ie delivered by him to, and shall remain with, the assessor of his mmuim collection district, and shall be open to the inspection of any person who Om, receipts may apply to inspect the same ; and the other two receipts shall be given pp c op aggregate statements of the lists aforesaid, exhibiting theigross amount to whom}, o taxes to be collected in his collection 'district, one of which aggregate bummed- statements and receipts shall be transmitted to the Commissioner of I¤—