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Deeds to be cation, pay to the purchasers the money thus paid for their use; and the colgiven for unre- lectors respectively shall give deeds for the lands cr property aforesaid, to the deemed land.
purchasers entitled to the same, in all cases where the same shall not have been redeemed within two years, as aforesaid, by the original owners thereof, or their legal representatives. And the said clerk shall be entitled to receive from the purchaser, for his own use, the sum of one dollar, in addition to the sum hereinbefore made payable to the collector, for every such deed, to be paid on the delivery thereof to such purchasers. And in all cases where lands may be sold under this act, for the payment of taxes, belonging to infants, persons of insane mind, married women,
or persons beyond sea, such persons shall have the term of two years after Lands of in
their respective disabilities shall have been removed, or their return to the fants and per
United States, to redeem lands thus sold, on their paying into the clerk's sons insane.
office aforesaid the amount paid by the purchaser, together with ten per centum per annum; and on their payment to the purchaser of the land aforesaid, a compensation for all improvements he may have made on the premises, subsequent to his purchase, the value of which improvements to be ascertained by three or more neighbouring freeholders, to be appointed by the clerk aforesaid, who, on actual view of the premises, shall assess the value of such improvements, on their oaths, and make a return of such valuation to the clerk immediately. And the clerk of the court shall receive such compensation for his services herein, to be paid by, and received from, the parties, like costs of suit, as the judge of the district
court shall, in that respect, tax and allow. Collectors to Sec. 31. And be it further enacted, That the several collectors shall, at make, periodica the expiration of every month after they shall respectively commence to Secretary of their collections, in the next, and every ensuing year, transmit to the Se the Treasury cretary of the Treasury a statement of the collections made by them and pay over respectively, within the month, and pay over quarterly, or sooner, if received by them. quired by the Secretary of the Treasury, the moneys by them respectively
collected within the said term; and each of the said collectors shall complete the collection of all sums annually assigned to him for collection as aforesaid, shall pay over the same into the treasury, and shall render his final account to the Treasury Department within six months from and after the day when he shall have received the collection Lists from the said board of principal assessors, or the said requisition of the Secretary of the Treasury as aforesaid: Provided however, That the period of one year and three months from the said annual day, shall be annually allowed to the collector designated in each state as aforesaid by the Secretary of the Treasury, with respect to the taxes contained in the list
transmitted to him by the other collectors as aforesaid. Collectors to Sec. 32. And be it further enacted, That each collector shall be be charged with
charged with the whole amount of taxes by him receipted, whether con amount of taxes receipted by
tained in the lists delivered to him by the principal assessors respectively them.
or transmitted to him by other collectors: and shall be allowed credit for the amount of taxes contained in the lists transmitted in the manner above provided to other collectors, and by them receipted as aforesaid, and also for the taxes of such persons as may have absconded, or become insolvent, subsequent to the date of the assessment, and prior to the day
when the tax ought, according to the provisions of this act, to have been When to be collected: Provided, That it shall be proven to the satisfaction of the credited.
comptroller of the treasury, that due diligence was used by the collector, and that no property was left from which the tax could have been recorered; and each collector, designated in each state as aforesaid by the Secretary of the Treasury, shall receive credit for the taxes due for all tracts of land which, after being offered by him for sale in manner aforesaid, shall or may have been purchased by him in behalf of the United States.
Sec. 33. And be it further enacted, That if any collector shall fail,
of the comp
either to collect or to render his account, or to pay over in the manner or
Made the duty within the times herein before provided, it shall be the duty of the comp- troller to bring troller of the treasury, and he is hereby authorized and required, imme- delinquent coldiately after such delinquency, to issue a warrant of distress against such lectors to delinquent collector and his sureties, directed to the marshal of the discount, &c. trict, therein expressing the amount of the taxes with which the said collector is chargeable, and the sums, if any, which have been paid. And the said marshal shall, himself, or by his deputy, immediately proceed to levy and collect the sum which may remain due, by distress and sale of the goods and chattels, or any personal effects, of the delinquent collector; and for want of goods, chattels, or effects, aforesaid, sufficient to satisfy the said warrant, the same may be levied on the person of the collector, who may be committed to prison, thereto remain until discharged in due course of law; and furthermore, notwithstanding the commitment of the collector to prison as aforesaid, or if he abscond, and goods, chattels, and effects, cannot be found sufficient to satisfy the said warrant, the said marshal, or his deputy, shall and may proceed to levy and collect the sum which remains due, by distress and sale of the goods, and chattels, or any personal effects, of the surety or sureties of the delinquent collector. And the amount of the sums due from any collector as aforesaid, shall, and the same are hereby declared to be a lien upon the lands and real estate of such collector and his sureties,
Sale of tho until the same shall be discharged according to law. And for want of goods and chattels, or other personal effects of such collector or his property of de: sureties, sufficient to satisfy any warrant of distress, issued pursuant to tors and of their the preceding section of this act, the lands and real estate of such col- sureties. lector and his sureties, or so much thereof as may be necessary for satisfying the said warrant, after being advertised for at least three weeks, in not less than three public places in the collection district, and in one newspaper printed in the county or district, if any there be, prior to the proposed time of sale, may and shall be sold by the marshal or his deputy; and for all lands and real estate, sold in pursuance of the authority aforesaid, the conveyances of the marshals, or their deputies, executed in due form of law, shall give a valid title against all persons claiming under delinquent collectors, or their sureties, aforesaid. And all moneys that may remain of the proceeds of such sale, after satisfying the said warrant of distress, and paying the reasonable costs and charges of sale, shall be returned to the proprietor of the lands or real estate sold as aforesaid.
Sec. 34. And be it further enacted, That each and every collector or Penalties his deputy, who shall exercise or be guilty of any extortion or oppression, upon collectors
for extortion, under colour of this act, or shall demand other or greater sums than shall be authorized by this act, shall be liable to pay a sum not exceeding two thousand dollars to be recovered by and for the use of the party injured, with costs of suit, in any court having competent jurisdiction; and each and every collector or his deputies shall give receipts for all sums by them collected and retained in pursuance of this act.
Sec. 35. And be it further enacted, 'That there shall be allowed and paid for the services performed under this act, to each principal assessor,
sessors, &c. two dollars for every day employed in making the necessary arrangements and giving the necessary instructions to the assistant assessors for the valuations; three dollars for every day employed in making revised valuations and tax lists, where an assessment and valuation have hereto fore been made, and in hearing appeals and making out lists, agreeably to the provisions of this act, upon original assessments and valuations; and five dollars for every hundred taxable persons contained in the tax list as delivered by him to the said board of principal assessore: to each assistant assessor iwo dollars for every day actually employed in collecting lists and making valuations, the number of days necessary for that
Fees to as
as well as of
purpose being certified by the principal assessor, and approved by the comptroller of the treasury, and three dollars for every hundred taxable persons contained in the tax lists as completed and delivered by him to the principal assessor: to each of the principal assessors constituting the board of principal assessors as aforesaid, for every day's actual attendance at the said board, the sum of three dollars, and for travelling to and from the place designated by the Secretary of the Treasury, three dollars for each thirty miles. And to each of the clerks of the said board, three dollars for every day's actual attendance thereon. And the said board of principal assessors, and the said assessors severally and respectively, shall be allowed their necessary and reasonable charges for books and stationery used in the execution of their duties; and the compensation herein allowed shall be in full for all other expenses not particularly
specified. Compensa- Sec. 36. And be it further enacted, That the compensation herein tion provided for the principal
before provided for the services of the principal assessors and their assessors, and assistants, and for the board of principal assessors and their clerks, shall the assistants, be paid at the treasury; and there is hereby appropriated for that purpose
the sum of two hundred thousand dollars, to be paid out of any money the boards, to be paid at the not otherwise appropriated. And the President of the United States treasury. shall be and he is hereby authorized to augment, in cases where he shall Appropriation. deem it necessary, the compensation authorized by this act for the prinProviso. cipal assessors and their assistants: Provided, That no principal assessor
shall, in any case, receive more than three hundred dollars, and no assistant assessor shall receive more than one hundred and fifty dollars: and for such augmented compensation, and the expense of carrying this act annually into effect, there is further hereby appropriated an annual sum of one hundred and fifty thousand dollars, to be paid out of any
money in the treasury not otherwise appropriated. President may Sec. 37. And be it further enacted, That in cases where principal make appoint assessors have not been, or shall not, during the present session of Conments of principal assessors,
gress, be appointed, and in cases where vacancies shall occur in the in recess of the office of principal assessor, the President of the United States is hereby Senate.
authorized to make appointments during the recess of the Senate, by granting commissions, which shall expire at the end of the next session. And where no person can be found in any collection district, or assessment district, to serve either as collector, principal assessor, or assistant assessor respectively, the President of the United States is hereby authorized to appoint one of the deputy postmasters in such district, to serve as collector, or assessor, as the case may be. And it shall be the duty of such deputy postmaster to perform accordingly the duties of such
officer. Separate ac- Sec. 38. And be it further enacted, That separate accounts shall be counts to be kept at the treasury, of all moneys received from the direct tax and from kept at the treasury of the
the internal duties, in each of the respective states, territories, and
proceeds of direct collection districts: and that separate accounts shall be kept of the taxes and inter- amount of each species of duty that shall accrue, with the moneys paid nal duties.
to the collectors, assessors and assistant assessors, and to the other officers employed, in each of the respective states, territories, and collection districts, which accounts it shall be the duty of the Secretary of the
Treasury, annually, in the month of December, to lay before Congress. Made the du- Sec. 39. And be it further enacted, That the principal assessors rety of the princi- spectively shall, yearly, and every year, after the year cne thousand eight pal assessors to hundred and fifteen, in the month of January, inquire and ascertain, in ascertain and keep accounts the manner by the sixth section of this act provided, what transfers and of the transfers changes of property in lands, lots of ground, dwelling houses and slaves, of real property. have been made and effected in their respective districts, subsequent to 1816, ch. 82 g 9. the next preceding valuation, assessment and apportionment of the di
rect tax by this act laid; and within twenty days thereafter, they shall
make out three lists of such transfers and changes, and transmit one list to the Secretary of the Treasury, another list to the commissioner of the revenue, and the third shall be delivered to the collector of the collec
Act of March tion district. And it shall yearly, and every year, after the said year one
3, 1815, ch. 91, thousand eight hundred and fifteen, be the duty of the Secretary of the Treasury to notify the collectors of the several collection districts, a day in the month of February, on which it shall be the duty of the said collectors to commence laying and collecting the annual direct tax by this act laid and imposed, according to the assessment of the tax lists to thein delivered by the said principal assessors, as aforesaid, subject only to such alterations therein as shall be just and proper, in the opinion of the Secretary of the Treasury to conform to the transfers and changes aforesaid, ascertained by the principal assessors as aforesaid; and the said collectors shall annually in all respects, proceed in and conclude the collection of the said direct tax, in the same manner and within the time hereinbefore provided and prescribed.
Sec. 40. And be it further enacted, That each state may pay its quota States auof the direct tax by this act laid, into the treasury of the United States, thorized to as
sume the payfor the first and for any and every succeeding year; and in consideration
ment of their of such payment, the state shall be entitled to a deduction of fifteen per respective quocentum, if paid before the first day of May, and ten per centum if paid tas of tax and
to be allowed a before the first day of October, in the year to which the payment relates:
discount. Provided, That notice of the intention to make such payment, be given to the Secretary of the Treasury, on or before the first day of Aprii in each year; And provided, That such notice and payment shall not in any- Proviso. wise prevent or discontinue the proceedings under this act, to make the valuations, assessments, and apportionments herein authorized and directed, but shall only prevent or discontinue the collection of the quota of the state giving such notice and making such payment.
Sec. 41. And be it further enacted, That towards establishing an Pledge of adequate revenue, to provide for the payment of the expenses of govern- taxes for the ment; for the punctual payment of the public debt, principal and interest, public debt, &c. contracted and to be contracted, according to the terms of the contracts respectively; and for creating an adequate sinking fund, gradually to reduce, and eventually to extinguish the public debt, contracted, and to be contracted, the direct tax by this act laid shall continue to be laid, levied, and collected, during the present war between the United States and Great Britain, and until the purposes aforesaid shall be completely accomplished, any thing in the said act of Congress to the contrary thereof in anywise notwithstanding. And for the effectual application of the revenue to be raised by and from the said direct tax laid by this act, and also by and from the direct tax laid by the said act of Congress, entitled “An act to lay and collect a direct tax within the United States," Act of Aug. to the purposes aforesaid, in due form of law, the faith of the United 2, 1813, ch. 37. States is hereby pledged: Provided always, That whenever Congress shall deem it expedient to alter, reduce, or change the said direct tax by this act laid, it shall be lawful so to do, upon providing and substituting, by law, at the said time, and for the same purposes, other taxes or duties, which shall be equally productive with the direct tax so altered, reduced, or changed: And provided further, That nothing in this act contained shall be deemed or construed in anywise to rescind or impair any specific appropriation of the said direct taxes, or either of them; but such appropriation shall remain and be carried into effect, according to the true intent and meaning of the law and laws making the same, any thing in this act to the contrary thereof in anywise notwithstanding. Sec. 42. And be it further enacted, That it shall be lawful for the
ized in anticiPresident of the United States to authorize the Secretary of the Treasury
pation of the to anticipate the collection and receipt of the direct tax laid and imposed by this act, and by the said act of Congress, entitled “ An act to lay and
Act of Aug. collect a direct tax within the United States," by obtaining a loan upon 2, 1813, ch. 37. the pledge of the said direct taxes, or either of them, for the reimburse
ment thereof, to an amount not exceeding six millions of dollars; and at a rate of interest not exceeding six per centum per annum. And any bank or banks now incorporated, or which may hereafter be incorporated,
under the authority of the United States, is, and are hereby authcrized Proviso. to make such loan: Provided always, and it is expressly declared, That Repealed by the money so obtained upon loan, shall be applied to the purposes aforeact of Dec. 23, said, to which the said 'direct taxes so to be pledged are by this act 1817, ch. 1.
applied and appropriated, and to no other purposes whatsoever
APPROVED, January 9, 1815.
Jan. 18, 1815.
Repealed, 1816, ch. 18. Tax imposed.
Rates of Specific articles.
Chap. XXII.-An Act to provide additional revenues for defraying the expenses of
government, and maintaining the public credit, by laying duties on various goods, wares, and merchandise, manufactured within the United States. (a)
Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That from and after the expiration of ninety days subsequent to the passing of this act, there shall be paid upon all goods, wares, and merchandise, of the following descriptions, which shall thereafter be manufactured or made for sale within the United States, or the territories thereof, the respective duties following, that is to say:
Pig iron, per ton, one dollar.
Nails, brads, and sprigs, other than those usually denominated wrought, per pound, one cent.
Candles of white wax, or in part of white and other wax, per pound, five cents.
Mould candles of tallow, or of wax other than white, or in part of each, per pound, three cents.
Hats and caps, in whole or in part of leather, wool or furs; bonnets, in whole or in part of wool or fur, if above two dollars in value, eight per centum ad valorem.
Hats of chip or wood covered with silk or other materials, or not covered, if above two dollars in value, eight per centum ad valorem.
Umbrellas and parasols, if above the value of two dollars, eight per centum ad valorem.
Paper, three per centum ad valorem.
Boots and bootees, exceeding five dollars per pair in value, five per centum ad valorem.
Beer, ale, and porter, six per centum ad valorem.
Tobacco, manufactured segars and snuff, twenty per centum ad ralorem.
Leather, including therein all hides and skins, whether tanned, tawed, dressed, or otherwise made, on the original manufacture thereof, five per centum ad valorem: which said duties shall be paid by the owner or occupier of the buildings or vessels in which, or of the machines, implements, or utensils wherewith, the said goods, wares, and merchandise, shall have been manufactured or made, or by the agent or superintendent thereof; the amount thereof payable by any one person at any one time, if not exceeding twenty dollars shall, and if exceeding twenty dollars may, be paid in money with a deduction of two per centum at the time
a) Şee note to the act of July 4, 1789, ch. 2, vol. i. p. 24.