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The assessor and assistant assessors are required to take oath of office before a collector, or some competent magistrate, delivering a certificate of such oath to the collector. The penalty for not taking the oath is $100 (83). The compensation of assessors and assistant assessors is stated in the amendatory act, in the Appendix, page 222.

ARTICLE 5.-COLLECTORS AND DEPUTIES. A collector, before entering upon the duties of his office, is required to give a bond for such amount as the commissioner may require, with at least five sureties, for the faithful performance of the duties of his office; the bond to be filed with the first controller of the treasury. (8 4.)

The collector appoints as many deputies as he thinks proper, who are to be compensated by himself. He is responsible for their acts, and may require bonds of them. (8 5.)

The compensation of collectors is four per cent upon the first $100,000, and two per cent upon all sums above that amount, such commissions to be computed upon the amounts by them respectively paid over to the treasury; but the whole compensation must never exceed $10,000 per annum, except in collection districts embracing more than one congressional district. (8 34.)

For the amendment relating to collectors' compensation, see the amendatory act, in the Appendix, pages 231, 232.

The proviso of § 17 of the act of March 3 does not, we think, give collectors the option to take $10,000 gross, or $5,000 net. At the end of the year the collector may make out his bill of disbursements, and this the government pays, and gives $5,000 besides as salary. It does not give a choice of paying all expenses and receiving $10,000. If the disbursements exceed $5,000, the excess comes out of the $5,000 salary.

In case of sickness or temporary disability, the collector may appoint one of his deputies to perform his duties, provided the secretary of the treasury is immediately informed and approves thereof. The responsibility of the collector and his sureties are not, however, affected thereby. (§ 29.)

In case of the death, resignation, or removal of the collector, his deputies continue to act until a successor is appointed ; and the deputy longest in service discharges, in the meantime, the duties of the collector. Of two or more deputies of the same date of appointment, the one residing nearest the residence of the collector when the vacancy occurred must act.

The remedy for official acts and defaults of such deputy may be had against the collector; and the collector, his heirs, or representatives, may indemnify themselves on the deputy's bond to the collector. (8 30.)

Extortion.—A collector or his deputy who is guilty of any extortion or willful oppression, under color of his office, or knowingly demands greater sums than are authorized by the act, is liable to pay a sum not exceeding double the amount of damages accruing to the party injured, besides being dismissed from office and disqualified from again holding it. The damages are to be recovered by the injured party for his own use, with costs of suit. (8 26.) For duty of collectors in their dealings with the department, see chapter iii., section 8.

ARTICLE 6.—INSPECTORS OF SPIRITS. The collectors are authorized to appoint inspectors of spirits, whose fees (fixed by the commissioner) are to be paid by the owner of the liquor inspected. ($ 43.)

ARTICLE 7.-INSPECTORS OF TOBACOO. The collectors, where necessary, may appoint one or more inspectors of manufactured tobacco, who are to take oath faithfully to perform their duties as the commissioner of internal revenue may prescribe. The fees of inspection are to be paid by the owner of the tobacco. (Act of March 3, '63, § 34, p. 264.)

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ARTICLE 8.—REVENUE AGENTS. The secretary of the treasury may appoint not more than three revenue agents, whose duties, under the direction of the secretary, are to aid in the prevention, detection, and punishment of frauds upon the revenue. Their compensation is not to exceed $2,000 a year, in the discretion of the secretary. (Act of March 3, '63, § 20, p. 214.)

The officers appointed under the excise act, except in States and Territories otherwise provided for, are authorized to perform all duties relating to the assessment and collection of the direct tax imposed by the act of August 5, 1861, or any direct tax hereafter enacted, where such tax has not been assumed by the State. (8 38.)

CHAPTER II.

THE ASSESSMENT.

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ARTICLE 1. Tax payer to make lists of property.

Lists verified by officer-assistant assessor's lists.
3. Where property is assessed.
4. General lists for public inspection.
5. Appeals from assistant assessor's valuation.
6. Corrected general lists.

ARTICLE 1.—Tax PAYER TO MAKE Lists OF PROPERTY.

The first duty lies with the tax payer. It is the duty of every person, partnership, and corporation, liable to any tax under the statute, except as stated below, to make a yearly list or return to the assistant assessor of the district where located, setting forth

1. The amount of annual income.
2. The articles charged with a special duty or tax.

3. The quantity of goods made or sold, and charged with an ad valorem duty.

4. The several rates, and also the aggregate amount, of the duties payable on such income, articles, manufactures, and sales.

These lists are to be made out and delivered to the assistant assessor on or before the first Monday of May of each year. (8 6.)

The phrase, “where located,” in section 6 of the excise law, is understood to refer to the subjects of taxation mentioned in that section.

In all cases goods, warés, and merchandise are to be assessed in the district or division where such goods, wares, or merchandise are produced or manufactured. (Com'r Boutw., N. Y. Trib., Oct. 20, '62.)

Most of the lists required by the statute are to be returned oftener than once a year,—such as manufacturers' returns, which are to be rendered each month (8 68); and auctioneers’ returns of sales, which are also to be rendered monthly (8 76). Distillers are required to render tri-monthly accounts to the collector of the quantity of spirits distilled and sold by them. Brewers make monthly returns. Returns of advertisements The compiler would deem it a favor, if any errors which may be noticed in this volume, or any additions of value, could be suggested to him for a revised edition.

NEW YORK, March 23, 1868.

PREFACE TO THIRD EDITION.

In presenting to the public a third edition of this manual, the compiler takes the opportunity to explain that the latest decisions and regulations of the Bureau are incorporated in each successive edition. He is, also, in active correspondence with many of the assessors and collectors of the revenue, and learns from them more fully the practical working of the law; so that, while it is attempted to state clearly the requirements of the statute, the practice and procedure of its enforcement are also given.

Some of the peculiar features of the present edition are the references in the body of the book to the page in the Appendix on which the amendatory provisions may be found; the enlargement of the Index, and the insertion of the late and important regulations and decisions of Com'r Lewis. In this connection, special attention is called to chapters on the income duty, page 180, and to the new scale of stamp-duties on promissory notes on page 311.

The success which has attended the work encourages the belief that it has been found generally useful and trustworthy, and, in its convenience for reference and greater amount of information, to excel all others now before the public.

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