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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 (8 3). 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. (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 $10,000 per annum, except in collection districts embracing more than one congressional district. ($ 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, bis 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. (§ 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. (8 43.)

ARTICLE 7.-INSPECTORS OF TOBACCO. 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.)

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.

ARTICLE 1. Tax payer to make lists of property.

2. 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 are to be made quarterly; and those of banks and insurance companies, of payments of dividends, are to be made semiannually. (8 82.)

But returns of income, of carriages, billiard tables, yachts, and plate kept for use, are to be rendered annually, as above.

The penalty for not making the return as required is stated below.

Assessment books have been prepared by the commissioner, which are to be carried through the district by the assistant assessor, and the assessment recorded at the time and place, to which the signature of the party assessed is to be obtained, in the column provided for that purpose. By signing the assessor's book, and agreeing to the record made therein, the entry becomes the tax-payer's return.

The sworn lists of manufacturers and others, and the distillers' monthly abstract, are to be copied into the book by the assistant assessor; but no signature is required.

As to the effect of the Act of March 3, '63, see Appen. p. 305.

Corporations. It is provided, by section 113, that when any tax or duty is imposed on any corporation or its property, the commissioner shall prescribe and determine in what district such tax shall be assessed and collected, and to whom notice shall be given.

The commissioner has accordingly issued instructions as follows:

“The tax on manufactures will be assessed and paid in the district where the manufactory is situate, and notices be served, and demand be made, on the treasurer, president, agent, or owner.

“ When a license tax or duty is imposed on a corporation (other than manufacturing), it shall be payable at the office of the treasurer, and notices shall be served upon the treasurer or president of such corporation.” ARTICLE 2.—LISTS VERIFIED BY OFFICER-Assistant

ASSESSORS' Lists. The lists returned by the owners of taxable property are not, however, conclusive. Besides these lists, the assistant assessors are required, on the first Monday of May of each year (and oftener, as required in certain specified cases), to proceed through every part of their respective districts and inquire after all owners of property and licensees, and to value and enumerate the several objects of taxation. (8 7.)

In this valuation and enumeration the officer is to have especial reference to the lists returned by the property owners, &c.; and where such lists were actually returned, the officer may simply verify the list by an examination of the property therein mentioned.

In case, however, no list was returned by the person whose duty it was, as required, the officer must make out a return, which, being read and consented to and signed by the person owning the property, is to be received as a return of such person. (8 8.)

It is not necessary for the assistant assessor to leave with the person assessed a certified copy of the return made to the collector. The lists are open for inspection for the period of fifteen days, for the express purpose of enabling parties interested to obtain the necessary information. (Com'r Boutw., N. Y. Trib., Oct. 20th, '62.)

Right of Entry.--Every collector, or his deputy, assessor, or his assistant, is authorized to enter, in the day-time, any brewery, distillery, manufactory, or other place where subjects of taxation are kept or produced in his district, so far as may be necessary for the examination of the property, or inspection of the accounts, required by the act. (§ 27.)

For refusing to admit the collector or deputy, or to suffer him to examine the property or inspect the accounts, the penalty is $500 for each offence, or imprisonment for not over two years. ($ 28, p. 230.)

In case of the absence of a person from his place of business at the time the assistant assessor calls to receive the lists, the assistant assessor is to leave at his residence, with some person of suitable age and discretion if such be present, otherwise to deposit in the nearest post-office, a written notice to present the list required within ten days from date. (8 10.)

Penalties.-On refusal or neglect to give the list within L ten days, as required by the notice, the assessor or assistant assessor may enter into the premises and make a list of the property liable to taxation, including the amount due for license fee, if any, according to the best information he can obtain. (8 11 ; act of March 3, '63, § 1.) And, in such case, the assessor may add fifty per cent to each item of the list so made, except where the neglect may be excused on the plea of sickness. In addition to this, the tax payer thus neglecting to make lists must pay a penalty of $100, except in case of sickness, or failure to receive the notice. (8 11.) of Santa i ja

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