in a just relation or proportion to other valuations in the same Appeals to be assessment district. And all appeals to the principal assessors, in writing and to specify, &c. as aforesaid, shall be made in writing, and shall specify the particular cause, matter, or thing, respecting which a decision is requested, and shall, moreover, state the ground or principle of The principal inequality or error complained of. And the principal assessor assessor em- shall have power to re-examine and equalize the valuations, as examine and shall appear just and equitable; but no valuation shall be inations; but, creased without a previous notice of at least five days to the party interested, to appear and object to the same, if he judge proper; which notice shall be given by a note in writing, to be left at the dwelling house of the party, by such assessor as the principal assessor shall designate for that purpose. powered to re equalize valu &c. When a coun trict contains more than one assess ment district, 15. That whenever a county or state district shall contain ty or state dis- more than one assessment district, the principal assessor shall have power, on examination of the lists rendered by the assistant assessors, according to the provisions of this act, to revise, adthe principal' just, and equalize, the valuation of lands and lots of ground, with their improvements, dwelling houses, and slaves, between such empowered to equalize, &c. assessment districts, by deducting from, or adding to, either, such a rate per centum as shall appear just and equitable. assessor is Principal assessors, after deciding ap assessors in $16. That the principal assessors shall, immediately after the expiration of the time for hearing and deciding appeals, make peals, to make out correct lists of the valuation and enumeration in each assessout lists, &c. ment district, and deliver the same to the board of principal assessors hereinafter constituted, in and for the states, respectively. The principal And it shall be the duty of the principal assessors, in each state, each state to to convene, in general meeting, at such time and place as shall convene in ge- be appointed and directed by the secretary of the treasury. And the said principal assessors, or a majority of them, so convened, shall constitute, and they are hereby constituted, a board sessors, &c. of principal assessors for the purposes of this act, and shall make and establish such rules and regulations, as to them shall appear necessary for carrying such purposes into effect, not being inconsistent with this act, or the laws of the United States. neral meeting. A board of principal as The board of principal as appoint clerks to record, &c. Clerks to take an oath, &c. § 17. That the said board of principal assessors, convened and sessors may organized as aforesaid, shall and may appoint a suitable person or persons, to be their clerk or clerks, who shall hold his or their office, or offices, at the pleasure of the said board of principal assessors, and whose duty it shall be to receive, record, and preserve, all tax lists, returns, and other documents, delivered and made to the said board of principal assessors, and who shall take an oath, or affirmation, (if conscientiously scrupulous of taking an oath,) faithfully to discharge his or their trust; and in default in duty, a clerk of taking such oath or affirmation, previous to entering on the duties of such appointment, or on failure to perform any part of be removed, the duties enjoined on him or them, respectively, by this act, he or they shall, respectively, forfeit and pay the sum of two hundred dollars, for the use of the United States, to be recovered in any court having competent jurisdiction, and shall also be removed from office. In default of oath, or failure forfeits 200 dolls. and to &c. The clerks to record the proceedings of the board, &c. 18. That it shall be the duty of the said clerks to record the proceedings of the said board of principal assessors, and to assessor for absence. assessor fail tion. enter on the record the names of such of the principal assessors as shall attend any general meeting of the board of principal assessors for the purposes of this act. And if any principal asses- A principal sor shall fail to attend such general meeting, his absence shall feits 10 dolls. be noted on the said record, and he shall, for every day he may for every day's be absent therefrom, forfeit and pay the sum of ten dollars, for the use of the United States. And if any principal assessor shall Any principal fail or neglect to furnish the said board of principal assessors, ing to furnish with the lists of valuation and enumeration of each assessment the board with lists, to forfeit district within his collection district, within three days after the 500 dolls. and time appointed, as aforesaid, for such general meeting of the his compensasaid board of principal assessors, he shall forfeit and pay the sum of five hundred dollars, for the use of the United States, and moreover, shall forfeit his compensation as principal assessor. And it shall be the duty of the clerks of the said board of prin- The clerks to cipal assessors to certify, to the secretary of the treasury, an ex- tract of the tract of the minutes of the board, showing such failures or ne- minutes to the glect, which shall be sufficient evidence of the forfeiture of such secretary, &c. compensation, to all intents and purposes: Provided always, Proviso; the That it shall be in the power of the secretary of the treasury to exonerate such principal assessor or assessors from the forfeiture principal asof the said compensation, in whole or in part, as to him shall sessors, &c. appear just and equitable. certify an ex secretary may exonerate to proceed, 19. That if the said board of principal assessors shall not, If the board of principal aswithin three days after the first meeting thereof, as aforesaid, be sessors are furnished with all the lists of valuation of the several counties not, within 3 days, furnishand state districts of any state or states, they shall, nevertheless, ed with lists, proceed to make out the equalization and apportionment by this &c. they are act directed, and they shall assign to such counties and state &c. districts, the valuation lists of which shall not have been furnished, such valuation as they shall deem just and right, and the valuation thus made to such counties and state districts, by the board of principal assessors, shall be final, and the proper quota of direct tax shall be, and is hereby declared to be, imposed thereon accordingly. sessors are consider and § 20. That it shall be the duty of the said board of principal The board of assessors, diligently and carefully to consider and examine the principal assaid lists of valuation, as well in relation to the states which have carefully to been heretofore assessed, as in relation to the states which have examine the not been heretofore assessed, for the direct tax for the year one lists, &c. thousand eight hundred and fourteen, and they shall have power to revise, adjust, and equalize, the valuation of property in any county or state district, by adding thereto, or deducting therefrom, such a rate per centum as shall render the valuation of the several counties and state districts just and equitable: Provid- Proviso; the ed, The relative valuation of property in the same county shall relative valuanot be changed, unless manifest error or imperfection shall changed, unappear in any of the lists of valuation, in which case the said less, &c. board of principal assessors shall have power to correct the same, as to them shall appear just and right. And if, in conse- If, by any quence of any revisal, change, and alteration, of the said valua- teration, inequality is protion, any inequality shall be produced in the apportionment of duced, the se the said direct tax to the several states, as aforesaid, it shall be cretary to re tion not to be al port to con gress, &c. The board justment, to proceed to apportion the tax. the duty of the secretary of the treasury to report the same to congress, to the intent that provision may be made by law for rectifying such inequality. 21. That, as soon as the said board of principal assessors having completed the ad- shall have completed the adjustment and equalization of the valuation aforesaid, they shall proceed to apportion to each county and state district its proper quota of direct tax, and they shall lay the same upon all the subjects of direct taxation herein prescribed, within their respective counties and state districts, according to the provisions of this act, so as to raise upon each county or state district, a quota of taxes bearing the same proportion to the whole direct tax imposed on the state, as the valuation of such county or state district bears to the valuation of complete, &c. the state. And the said board of principal assessors shall, with The board to within 20 days. Apportionment to be certified. sessors to re Principal as sessors to make out lists of sums paya ble. in twenty days after the time appointed by the secretary of the treasury for their first meeting, complete the said apportionment, and shall record the same; they shall thereupon further deliver to each principal assessor a certificate of such apportionment, together with the general lists by the principal assessors respectively presented to the board as aforesaid, and transmit to the secretary of the treasury a certificate of the apportionment by Principal as them made as aforesaid; and the principal assessors, respectivevise their lists. ly, shall thereupon proceed to revise their respective lists, and alter and make the same in all respects conformable to the apportionment aforesaid by the said board of principal assessors; and the said principal assessors, respectively, shall make out lists containing the sums payable, according to the provisions of this act, upon every object of taxation in and for each collection district; which lists shall contain the name of each person residing within the said district, owning, or having the care or superintendence of, property lying within the said district, which is liable to the said tax, when such person or persons are known, together with the sums payable by each; and list of properwhere there is any property within any collection district, liable ty, where the to the payment of the said tax, not owned or occupied by or owner is not a under the superintendence of any person resident therein, there resident, &c. shall be a separate list of such property, specifying the sum payable, and the names of the respective proprietors, were known. Principal as- And the said principal assessors shall furnish, to the collector sessors to fur- of the several collection districts respectively, within thirty-five with a copy of days after the apportionment is completed as aforesaid, a certithe lists. fied copy of such list or lists for their proper collection districts. In default, &c. And in default of performance of the duties enjoined on the each forfeits board of assessors and principal assessors, respectively, by this section, they shall, severally and individually, forfeit and pay the sum of five hundred dollars, to the use of the United States, to be recovered in any court having competent jurisdiction: And The valuation, it is hereby enacted and declared, That the valuation, assessin force till al- ment, equalization, and apportionment, made by the said board of tered by law. principal assessors, as aforesaid, shall be and remain in full force A separate nish collectors 500 dolls. &c. to remain 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. ing a list, to three receipts; one to remain $22. That each collector, on receiving a list as aforesaid, Each collecfrom the said principal assessors, respectively, shall subscribe tor, on receiv three receipts, one of which shall be given on a full and correct subscribe copy of such list which list shall be delivered by him to, and shall remain with, the principal assessor of his collection district, with the prinand shall be open to the inspection of any person who may apply one to be to inspect the same, and the other two receipts shall be given transmitted to on aggregate statements of the lists aforesaid, exhibiting the and one to the gross amount of taxes to be collected in each county or state comptroller, of district contained in the collection district, one of which aggregate statements and receipts shall be transmitted to the secretary, and the other to the comptroller, of the treasury. cipal assessor, the secretary, the treasury. deposited in Proviso; no 23. That each collector, before receiving any list, as afore- Each collecsaid, for collection, shall give bond, with one or more good and tor, before, &c. to give sufficient sureties, to be approved by the comptroller of the trea- bond. sury, in the amount of the taxes assessed in the collection district, for which he has been or may be appointed, which bond shall be payable to 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 collection and payment of all moneys assessed upon such district; and the said bond shall be Bond to be transmitted to, and deposited in, the office of the comptroller of the comptrolthe treasury: Provided always, That nothing herein contained shall be deemed to annul, or in any wise to impair, the obligation of the bond heretofore given by any collector; but the same shall be and remain in full force and virtue, any thing in this act to the contrary thereof, in any wise, notwithstanding. 24. That the annual amount of the taxes so assessed, shall be and remain a lien upon all lands and other real estate, and be a lien on all slaves, of the individuals who may be assessed for the same, for two years the property during two years after the time it shall annually become due and after they are payable; and the said lien shall extend to each and every part of all tracts or lots of land, or dwelling houses, notwithstanding the same may have been divided or alienated in part. ler's office. thing herein to impair the obligation of the bond hereto fore given by collectors. The taxes to due. powers. 25. That each collector shall be authorized to appoint, by Collectors an instrument of writing under his hand and seal, as many depu- may appoint deputies, and ties as he may think proper, assigning to each deputy, by that revoke their instrument of writing, such portion of his collection district as he may think proper, and also to revoke the powers of any deputy, giving public notice thereof in that portion of the district Each deputy assigned to such deputy; and each such deputy shall have the to have like authority to like authority, in every respect, to collect the direct tax, so as- collect. sessed within the portion of the district assigned to him, which Collectors anis by this act vested in the collector himself; but each collect- their deputies. or shall, in every respect, be responsible, both to the United States and to individuals, as the case may be, for all moneys collected, and for every act done, as deputy collector, by any of his deputies, whilst acting as such: Provided, That nothing Proviso; noherein contained shall prevent any collector from collecting, thing herein himself, the whole, or any part, of the tax so assessed, and paya- collector from ble in his district. collecting, &c. swerable for to prevent the tor to adver § 26. That each of the said collectors, or his deputies, shall, Each collec-within ten days after receiving his collection list from the prin- tise, and post the tax has be the times and places at which he will altend, &c. Persons not in person, once, &c. If the taxes are not paid Proceedings in case of dis tress. up notice, that cipal assessors, respectively, as aforesaid, and, annually, within come due and ten days after he shall be so required by the secretary of the payable, state treasury, advertise, in one newspaper printed in bis collection district, if any there be, and by notifications to be posted up in at least four public places in his collection district, that the said tax has become due and payable, and state the times and places at which he or they will attend to receive the same, which shall be within twenty days after such notification; and, with respect attending, to be applied to to persons who shall not attend, according to such notifications, it shall be the duty of each collector, in person or by deputy, to apply once, at their respective dwellings, within such district, and there demand the taxes payable by such persons, which application shall be made within sixty days after the receipt of the collection lists, as aforesaid, or after the receipt of the requisition of the secretary of the treasury, as aforesaid, by the collectors; and if the said taxes shall not be then paid, or within twenty within 20 days days thereafter, it shall be lawful for such collector, or his depuafter the time ties, to proceed to collect the said taxes by distress and sale of limited, the collector may the goods, chattels, or effects, of the persons delinquent, as proceed, &c. aforesaid. And, in case of such distress, it shall be the duty of the officer charged with the collection, to make, or cause to be made, an account of the goods or chattels which may be distrained, a copy of which, signed by the officer making such distress, shall be left with the owner or possessor of such goods, chattels, or effects, or at his or her dwelling, with a note of the sum demanded, and the time and place of sale; and the said officer shall forthwith cause a notification to be publicly posted up at two of the taverns nearest the residence of the person whose property shall be distrained, or at the courthouse of the same county, if not more than ten miles distant, which notice shall specify the articles distrained, and the time and place proposed for the sale thereof, which time shall not be less than ten days from the date of such notification, and the place proposed for sale not more than five miles distant from the place of making such distress: Provided, That, in any case of distress, for the payment of the duties aforesaid, the goods, chattels, or effects, so distrained, shall and may be restored to the owner or possessor, if, prior to the sale thereof, payment, or tender thereof, shall be made to the proper officer charged with the collection, of the full amount demanded, together with such fee for levying, and such sum for the necessary and reasonable expense of removing and keeping the goods, chattels, or effects, so distrained, as may be allowed in like cases by the laws or practice of the state wherein the distress shall have been made; but in In case of non-case of nonpayment, or tender as aforesaid, the said officer shall officer to pro- proceed to sell the said goods, chattels, or effects, at public aucceed to sell. tion, and shall and may retain from the proceeds of such sale, the amount demandable for the use of the United States, with the necessary and reasonable expenses of distress and sale, and of 5 per cent. a commission of five per centum thereon, for his own use, ren&c. Overplus to dering the overplus, if any there be, to the person whose goods, the owner, &c. chattels, or effects, shall have been distrained: Provided, That Proviso; not lawful to make it shall not be lawful to make distress of the tools or implements Proviso; goods, &c. distrained may be restor ed on pay ment, &c. of the amount, prior to the sale. payment, the Commission |