United States Statutes at Large/Volume 3/14th Congress/1st Session/Chapter 3

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Jan. 17, 1816.
Chap. III.—An Act to enlarge the time for ascertaining the annual transfers and changes of property subject to the direct tax, and for other purposes.

Further time allowed to principal assessors for ascertaining transfers and changes of property.
Further time also allowed for notifying the collectors to proceed to the collection, &c.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That instead of the month of January, heretofore prescribed by law to the principal assessors, for inquiring and ascertaining annually, what transfers and changes of property have been made and effected in their respective districts, subsequent to the next preceding valuation, assessment, and apportionment of the direct tax, the month of April, annually, shall be, and the same is hereby substituted for that purpose. And instead of the month of May, heretofore prescribed by law, for annually notifying the collectors of the several collection districts, to proceed to the collection of the direct tax, the Secretary of the Treasury may substitute the month of June, annually, if such enlargement of the time be, in his opinion, proper and necessary.

Change of times to be applicable to furniture tax, &c.Sec. 2. And be it further enacted, That the change of times, by this act prescribed and authorized in relation to the direct tax, shall also be allowed and applied in relation to the duties on household furniture, and gold and silver watches.

Approved, January 17, 1816.