Show from ironi page imir 82 J THE EXCISE TAX LAW sec see 16 and be it further enacted that the said assessors of each collection district respectively shall immediately after the ex pi ration of the time to fo hearing haring appeals and from thrle time to time as duties taxes or licenses become liable to be assessed make out lists containing the sums payable accordi according nir to the I 1 provisions of this act upon every object of duty or taxation in and for each collation colle tion district which lists shall contain the name of each person residing with n the said district owning or having the care or super inte dence of property lying within the he baid raid district vilich is 14 liable to the said bald tax or engaged in any busine bosiner busl bosi neB s or pursuit requiring a licen license e I 1 when such person or persons are known toi gether with the sums payable by each and where anere there is any property within any collect on district liable to the payment of the said duty or tax not owned or occupied by or under the the superintend superintendence nce of any person resident therein there shall be a separate list of such property specifying the sum payi j able and the names of the respective 1 ebors etorly wh re known and the assistant making 0 t any such separate alst at shall transmit to the a distant assessor where the persons persona liable to pay such tax reside or shall have their principal cipal place of busin business rss copies of the list of 1 held by persons so liable to pay such i tax to the end that th tha taxes assessed under the provisions of this act may be paid within the collection district where the persons liable to pay the same reside or may have the their I 1 principal place of D hi einess elness and in all alt lother iother other uther cases the said assessor shall furnish to ahe collectors of the several collection districts respectively within ten days after the lime time ot healing hearing app ais als and from time to time there after as required a certified copy of such list or lists for their proper co lection districts and in default of performance of the duties duies er ef joined enjoined alpon asse assessors by hiis tiis this section they j 1 shall severally teve rally raily and individually forfeit ind pay the sura sun bun of 0 five hundred dollars to the use of the united states and moreover shall for f it their as ibes ases ors provided that it shall be in u the power of the commis aloner bloner of internal revenue to exonerate any assessor asse as afore abores aud and iid lid from such forfeitures in whole or in part aa as to fo him hirn shall iball appear just and etu tabe I 1 sec 17 and be it tuther futher fu ther lher enacted that there sall sali be he a lowed and arid pars pats to the segurd assessors and ai js tant a asad sli sit big bis b 1 dor jor their thel a act 0 o each aam or Ort thre hrc 7 dollars per day for every day employed maki makl g the hec bec necessary essary arrangements and the necessary instructions to the assistant assessors for the valuation and five dollars per day forever for ever eyer day employed in hearin hearing gapp appeals e ais als revising valuations and making out lists agi agreeably to the pro provisions of this act and one dollar for every hundred taxable persons contained in the tax list as delivered by him to said collectors and forwarded to the commissioner of internal revenue to each assistant assessor three dollars for every day actually employed in collecting lists ai d makin valuations the number of days necessary for that to be certified ay by the assessor and approved by the commissioner of internal revenue and one dollar for every hundred taxable persons conta contained ined in the tile tax list as completed and delivered by him to the assessor and the said ases aRse arrs and assistant assessor respectively shall also be allowed their necessary and reasonable charges for stationery and blank books used in the execution of their duties and the compensation herein specified shall be in fu f u I 1 for all expenses not lot otherwise othe wise particularly authorized d pro vid edThe secretary Se creary of the treasury shall be bet and arid he is hereby autho authorize d to fix such additional rates 0 compensation to be made to assessors and assistant assessors in inthe the states slates of california and arid oregon and the territories as may appear to him to be just and equitable in c nse quence of the greater cost of liv ing and traveling in those states and territories and as may in his bis judgment be necessary to secure the thie services of competent and efficient men provided the rates of compensation thus allowed shall not exceed the rites rates paid to similar officers in such euch states and territories Terri tores respectively in cases where a collection district embraces more than a congressional district the secretary ot of he treasury may allow the assessor sucu such compensation pensa tion as he may deem necessary sec see 18 19 and be it further enacted that each collector on receiving a list aa as azorr saida baid said arid and from time to time aa as such I 1 ats may be received receive i from the said asse sors respectively shall subscribe three receipt receipts one of which shall be given on a full and correct copy 0 of such list which list shall be delivered by him bim to and shall remain with the assessor of or his collection district and shall be open to the inspection of ariy any person who may apply to the same sane ce apts sha shall bhail I 1 be given on aagre aggregate we state statements mints of the I 1 ats aforesaid exhibiting the gross amount of taxes 0 to o be collected in his col coi collection alec district one cf of which a aggregate uree wat gat e statements t and receipts shall be traz transmitted issitte ed to the commissioner of internal revenue and the other to the of thear abury and all lists received from time to times time aa as aforesaid be in like form and manner transmit tedas aforesaid sec see 19 and be it further enacted that each of said collector shall within ten days after receiving h 9 annu I 1 collection lat from the as essers respectively as give notice by a vertis vertia ement published in each county in his bW collection district in one newspaper printed in such euch county it if any such there be and by no to be posted postel up in a at t least four public places in each eacia county in his collection district that the saia taia duties hive become due and payable and state the time and place within said county at which he will attend to receive the same which time bhail not be less than ten days itter lyter such notification and all persons persona atu hall hali neglect to pay the duties and taxes BO so as is aforesaid asse assessed sied upon them to the callec tor lor within the time specified spec ired shall be liable to pa ten per additional upon thi amount thereof the fact of which lia la bilty shall be stated in the advertiser advertisement nent and notifications i and arid with regard rehard to all ali persons who shall neglect to pay as aforesaid it shall be the duty of the collector in person or by der det ity within twenty days after such neglect to 16 make a demand p ally aily or at the dwellings or usual places of business of such persons 11 if it any they have haves for ent of said d duties or taxes with the ten per add t onal aforesaid ani with respect to all such duties or taxes as are not included in the annual lists d and a I 1 taxes grid end duties the collection of which is lib lot rot r ot otherwise provided for in this act it shall be the duy duly of each collector in person or by deputy to demand payi payl payment nent thereof in tri til armer manlier aforesaid within len ten days from and after afren receiving the list thereof from the ass a 8 ot ol ald 80 if be annual other duties snail not be paid wi hin bin teil ten days daya from and after such demind it shall be lawful for such collector or bis his deputies to proceed to collect the s stid lid iid duties or taxes with ten per ad adli adil it tl ti nal nai ii il thereto as afore aforesaid sall saif by distraint and sale of the good chattels ch altes or effects of the persons persona delinquent as aforesaid and in case of uch ruch ucb it sh stall iii til be the duty of the officer charged with the co lection to maki mali or cause to be made an pic fic account aunt of ot the goods or chattels which marbe maybe mas may be distrain d 1 a copy of which signed ly the officer aski twili lil lit g gucci distraint shall be left with the owner or possessor of such buch goods chatt Is 18 or ir ir bat bis his or her dwelling with some dikon dilon of suitable age and discretion with a note ot of the sum demanded and the time and place ot of sale and the said officer bhail shail fortaw th cause a notification to be published in sow some newspaper within the county ki herein eaid faid dib is made if there is is a newspaper pus pub j limbed in said co county or to be bubuly publicly pos ed up at the post offic I 1 ir there bs a one w thia thim hit bit five miles nearest to the residence of tl tt e per son whose property shall shail be distrain di strained ried t a aud and ul in not less than two othe public bublic kiell notice shall specify the articles di st strained raiDed and the time arid and place for the bae aae sae thereof which time shall not be less ices than ten nor more than twenty days from the date of such buch notification ani ant the place proposed for figg fieg sella not more than dive five miles distant from the place of making such distraint Provid provided T at in any case cased of distraint for the payment cf of te me duties or taxes aforesaid the gods goda go da dj chattels or mus mas afi acts so di strained shall and may be restored to the owner or posse possessor if prior to 1 the sale pa vi men of the amount due or tender thereof gaall be made to the tb proper onite unite charged with the collection of the dem together witti with such fee and such sum for the necessary alid and ble expense of removing advertising gud iud ud keeping the gads chattels or eder emer teft cb ao so dis dig trained as may be prescribed by the commissioner of internal revenue but in case of nonpayment non payment or tender a as 5 aforesaid the said officers sall proceed to sel eel se I 1 the salm sai goods chattels or effects at public au ati clon cloo and shall ahall and may inay retain croaa the proceeds of such sale the amount demandable deman demaa dable tor for the use of the united states slate with A ith the neck leck ne cesary and re sona able expenses ex of distraint and gale sale liu lie ilu and anil a co commission T miston cf of five ne per for fr his 1 I 1 own ue tide u e ren erid eric ering the if any there be to the person whose gods iroda ir g oda chepels chat chet cha felt tuis els mia or r effects aall a all have been provided Provi ded deJ tuat that there shall shau be exempt fro n distraint dis diel raint h he tois or implements of a trade tra dejor or probes ion one cow arins arms and proy and aud fu u kiture kept for usey use and apparel nece necessary for a family sec 20 and ba it further en eted that ia to all cas cabs cass s where the thi property liable to dist abut for duties or taxes under tl ti Is act may not be divisible so as to enable the collector lector co by a sale of part thereof to raise the whole mount amount a of the tax with all au costs charges and com corn mi sons the whole of such property shail ahall be sold sod and arid the surplus of the proceeds of the th sale after s sti dying the duty or tax costs and charges shall be paid to the oner oder 0 ner nen of c the property prop eity ur or lis h r or their lega strita sinta tives or it he be she or they cannot be b founds lound found cr or refuse to receive the ben buch euch surplus sall sail be deposit deposited depo sit ait din in the treasury cf of the united S sates ates to be thele there held for the u ute uie te of the own owner rp or his bis blew tier he or their flegal legal depre all ali until be eue ebe or they shall m ike ile k applice tion to the secretary of 0 thy thi treasury who upon 9 ch application sl s at all by warrant on the treasury cau e the sarna sam to be paid to the applicant and if it me tile property advertised for bae bao bale sao aa as aforesaid cabit cariot ot be bod sod for the amount of the duty or tax du thereon with the cg costs 8 t 6 and c cb h rge the co collector hall hail purchase the lne bane same in behalf behall tf of the unitta states tur fur an a amount mount not riot exceed I 1 g the sald said tax or duty with the costak cost at J charges thereon aid arid ard dil property BO so pill purchased may ma be sold by said collector under such as may be prescribed ly by the h of rev nue and arid lile llie collect r shall render a distinct account of a I 1 charges incurred in the 9 sile sile tie tle of 0 such property and shill pi kiy hito into the treasury the bur sur surplus elus plas if i any auy there be e after defraying the charges |