Wcvoich to J)0litif0, literature, 3lgrinUtuw, Stiinu, illoralitij, emir eueral Intelligence. VOL 20. STROUDSBURG, MONROE COUNTY, PA. SEPTEMBER 5, ISSI. NO. 38 Published hy Theodore Schoch.'!Bke up Yankoe Doodle" and he com- TERMS.-Two.loll.rsncrannumin.-.dvance-Two'enced rapidly pacing the room, whist- dollurs :ind a nuartcr. half yearly and if not paid be fore the end of the voar. Two dollars anil a half. -o papersai.oniin.io.i unui aiiarrearagcsarepiuu, " ..... ... ir?.-li'p.rtisrmnts of onesouarc ften lines) or les one or three insertions. $ 1 00. Each additional inser ton, '23 cents. Longer ones in proportion. liavin-aenen.i assortment of largo, plain and or Rental Type, uc are prcpareucxccouv scription of Sees, LejjKl and other Blanks, Pamphlets. &o.,prln A 1 1 " t f T I 1VT..n ' nr. ' 17 finnmli ted with neatness and uespaicn, oil rcasonaiiicierms at this office. j overhead "ONLY MOTHER." Tbo July sun was almost in tho heavens, drinking up the water from the little brooks, aud fairly scorching the ndort grass in the pastures. J he cuttle loft feeding ia tho meadows aud stood kneedecp in the pond, where the thick badows of tho wood fell over it. It was far too warm to work or oven to play, so the boys who had been standing all tho niorninir with their fibiug-lines dangling over the railing of the bridge, put up their hooks aud threw themselves down iu the cool shade of the old elms on the bank, They made a very pretty picture a they lay there, with their sbirt-collard unbut- toned, and their uioin hair pushed back from their flushed ficcs. Oue of them, Willie Downer, had a pictorial newspa- per in his pocket, with lare engravings of tho companies of soldiers at Washing - ton, their camp-grouude, flas and can- on ana tne uciiorm mey wore. ue spread the paper ou the grass aud began cxplaitiiug the pictures to uis compauion, Archie Morris. "If I was only old enough," ssid Wil- lie earnestly, "I should enlist for a sol - . t i . dier T wniilo hi (JO trrnnd to cq out to fight for tho country aud help defend our ou.' liberties. Don't you w'h you were a mno; Arouiei "Yes," said Archie, be a man, but raotrrcr . 1 i , T t 1 1 t 1 t-UOUlU I1KC 10 ay- we necu not wait till that time to be show our coarae now." brave; we Can "l know," saut VY1II10; "eou.in Lyoiaa joined the cornpnny, and be n only tlire e years older than I, but then he is as tall as father, every bit.'' 'her." "That wasrVt what mother meant,": .'Willie,'' said his sister, "I think you said Arabic; "she .-aid a good soldier j mu t have forpotton the first verse of vour must be ready to undertake any duty, to do it look a great aeal more courasc - a little disagreeable things than up in the faco of an enemy to to mareu battle. Then she said the Sr-t duty of every -ol- dier wa. to learn to obey orders, and that is just wbat we boys arc doing. ; defend themselves, should just lie idle Willie looked a ood deal dissatisfied, , wajt for tiieir coming. 'Why don't you and did not eom to like this view of the : Q to work an,j tDrow Up sonic fortifica matter; but ju-jt at this moment somo j tj0ns, and get your rifles in order, and body came to the door of one of tbe white -0ur big guns mounted?' you would ask oottagos just bolov the bridge an I called, j tbetn ,q they would say, 'wo don't "Willie! Willie!" Qa did not stir, but jliko digging trenches, and cleaning arms, wont on examining the paper. arj drilling and praclicing; we are going "Somebody called you, Willie," -said . to fijUt, and when the enemy come you Archie, looking toward the house-!. j wjjj sce D0W brave we are.' Wbat fool- "Et's only motiw? replied Willie; "shej jsh soidicrrd jou would say, and so I say wants me to go of aoue crraud, and I aa ! t0 J0Uj Wkal a foolish soldier Here not going out in this hot sua. ' iyou are with your fort to build, and you Arobie looked at liiai a moment in i haven't laid up any stone of ammunition tonishment, aud thee a-ked, "Bat whatlor earned how to use your weapons, and will she say when you 20 home?J' yefc you are impatient for the enemy to "0," said Wihie creies-ly, ,,shc won't! co-ne. Don't you know that every time know I heard her, for I didu't turn y you givo up your own pleasure for the 1 I . If l.j. . . T head a bit. . . "She is going to tbe spring for water, said Archie, ttill watching the nouse; 1 mt to uncomfortable, unpleasant things, would scorch my face to a bli-ter before : there is another stoue. Everything new I would he here aud let my mother ocum you learu is so much ammunition that." j laid up for use; the great things are can "Poobl" eaid JiVillio, "that's nothing; ! DOoballs, and the little things arc powder she is go used to being over tbe hot stove; that she don't mind it much." Just then a woman with a baby in her arms came to the window of tho other cottage and called Archie. "Ay. ay!" said Archie, springing up aDdswinging bis bat toward the house - jon 1 go yet, Arc Ut -.u v t 1 A " Willio. ' wjust wait till we finieb ibis paper; won't make any difference. "I'm learning to obey orders, eaid Ar chie; "besides, I know mother wants me to take caro of baby while she gets din ner." . , . , 'I do hato baby-tending; it's girl work," said Willie. 'So is cooking and washing clothe", tut the soldiers bavu to do both. Right about face1 eaid be, shouldering bis fisb oole and starting for home, "my compa ny has received marching orders. ' m a re n in oroerfe. A..hi. .n-.A hi. mnlli.' .. .. Z Lhv in hi arms. "I eee babr in i arS. "I eeeij.o.ed. It aWa, been a mooted , rnwroliinteer means to be on hand when-' question betweeu scieutifio gentlemen as d-d scoundrel, and a pusillanimous ime . T . appoilltmeDt is to take place be my v!UDtecay !at what point a man ceases to be sane! Floyd is more than doubly damned in all j fonj fa Tuogd of February made usually fretful by lb. boat. But or more su.jecu Bui ba bre ,s ui.tb , nan b,Dfee8 o. t nDd laid on tbo u0 0f .11 land, and on. ,Uuce into ha Leated kitchen, ,here:od ... Hi. motuer w., Z r - ,t 1 .... nM I hA IfiniAMKr Btove, maae mm miuit mmsuu tunatc to be able to remain in the sitting rnnm with closed blinds and open win 3ows. But baby was not at all-pleased . TT - .1 ait on the floor and roll Arcuic s uau; no would not laugh at all Archie's antics and grimaces; panted to be carried, and carried be must be. . -Come on then," said Archie tossing; him to his shoulder., "Sow I'm o , a . ... .... ,i , u,th (n finrkflnod room. uvoum uui"- , . . - forced march from Washington to iexaS,u,u.-.j u-.-7 r and this is my knapsack and blanket - jy nnaps Heary load, hot weather mercury up to 500 degrees in tho shade whole aray of eeceasioners running away from us bound to get there before morning band linir Yankee Doodle to babv's ereat satis- , . " 1 tnonnn ess,! Ju-t as ho was beginning to Gnd it ser- pretty hard work the door opened, and , ... . . m ,.r oa.a unmu iu irou. uooi. - ."Turn out and relieve guard,' Paid Ar- chin t rrmni n rr t.lin Vinhv into hrr nn nnrl chie, dropping the baby into her lap and mrowiug iiimseii iuu lengtu on me car- !Pet- . . You're full of your war nonsense," luxd Sarah, laughing. 0, well," said Archif, '-anything to amus-e baby and keep a fellow good-na- itured this hot weather." ! Willie Downer lay still under tho tree for a while after Archie left him, think- ing what great things ho would do when : he grew up to be a man: how be would i.Il 1 - J i 1 ue a oraiii yuui.-iiii, uu ieuu armips 10 battle, aud be called tho defender of his country. Then, when ho thought dinner was about ready, he got up and sauntered elowly home. j His tired mother was hurrying about the kitchen with the baby on one arm. trying to prepare the food for the table. 40, Willie," said she, ''I have wanted you to help me so much. Mary is sick with! the headache, and while I was gone for cool water for her the boby woke up, i and 1 have had to carry him around cvor since. I called you twice, but you didn't hear me." j j Willie felt a little guilty at these words, ; but he did not make any answer, except to complain of tho heat and ask how soon uiuncr would ue reaa 7. His listless attempts at amusing the bahy only niatfe una Iret tne moro, till; ; Mary rose -lowly from her pillow and ook him in her arm-, 1 '0, dear!' said Willie, dropping upon r 1 ir r. 1 lIip sof whtn! bis sisr.nr Jmil hi?pii ltin. ! j'T do wish I was a ma . something worth doing.'' man ana oouiu uo , 1 , , ir -i.t t t - t ioti mis'iit uavc ioun.1 enotin 10 co :f nu hoon :it Frifno tU'm Rrnnnn saj,j l:irv: "noor mother needed vou sad- . " J " ' jv " "I don't like tending baby and oring- , ing wood aDCj wnter arjd 6uch tiresome , , wor;j" sai,j Willie scornfully; "I motbcr mjaht keep a girl to do think it for Bible last Sabbath. 'He that is faithful in that wbieh is least, H faithful also in much; and he that "h unjust in tho least, u unju-t also in much.' Suppose a coin- pauy of s-oldii-r were going to be attacked 5 an cloiaj, and iu..tead of preparing to ood at others there 10 one Dig stone in 1 ;your for; every time you cheerfully tub-! arld guot. It takes a great deal of pa tient drilling to make a good soldier. Willie, but one good one can accomplish more than a great many poor ones." "Give me the baby," aid Willie, jucap in up, "mother told me to take care of jbjm, and I'll begin to drill by learning to! r ... 7 a a tU. U R ocy oiatr rcu. j0 "uo. oiMt iivypt A rnlna Qntro f h n t a f.rin nr.r. ii:thin.7 I have been thinking what a brave 1 'man I would be, Mary, but I tce after ! all I base been acting like a coward, aud 'deervo to be druuttcod out of comp." Ladies' Repository. A Southerner lilakes a Speech, and then Spits Upon the Likeness of Davis and Beauregard. A scene took place at the Central Sta- r.nn rA4t.prH.iv afternoon, which caused ' 'us to ponder awhilo 01 the multitudinous ; yvkm fancies to wbich the human brain is sub-'oim jectcd. It has alwayn been a mooted CU Ul WV'V''" mi l -fl in ooiot. Id follows: f Mm rwrinnfinn ol tne saiariea 01 cau ' -n thnt dreamv state tbo Police. " """ of ha f-somno l.oe c n Jo rant jofiuences of J"0 By his .side w -eated he over aoUjo E r. M Uh e le Josh, lB . I a .i. cuuu.-w '-:---";r- ' ng JZ fL da s bo" " . c having been out all night on a aitiTfirr KOH rt'.IMlllIll!' UU vuv. Avrodition: the tall Lamon was back iu an arm-chair, his long pedals bo- Tn tho Rogues' Gallery room, yester- be ho who first erie hold, enough! where suoject to taxauou sun.. - - , 10 ! 11, ;H ,,fthra,,art Wise, who wanted to whip and valued by tho respective aisessor. at .aay aueruouu.v.. V " . '..la.? u Hn't T.no ,ro- tho Po. the rate each of them is wortb m money !niirelf Detective ii ranKiin, MuuMug uis mu mci - - - a,:i iwri? Providod !ouri!e.' i.:.i -i. . ..n7 uri.nn't.TohiHton come and lick on the 1st day of April, lbb . rroviaoa, 'monrJinilDI. QS a DUUUruuuiOtti mw""' J " . . . . i . 1 1 -f nF nholnvnr levated to a corner of the table: . . ... i was extemporizing, m bis usual baDDV stvlo. on the clorv of our TT I . C ' r . ' jiiiii r mm rinrrnru nr hidii to o f t. n nr n -rrwr , , . , . ' , ' undergoing the painful infliction of read- mg an editorial as to what the Govern- , uicut uuuv uu, uuu wuat it ougut not to do. I hp quietness of this happy fam- ?lv nf nrnfr5 nn a 1 irentlnninn nno limlrnn , ily of professional gentlemen was broken oy me eniranoc 01 a une-ioouing speci- I men of humanity, whose address was that of a perfect gentleman. Ul5 V01C0 was ing ele Wlgleg muHioai, aeep. sonorous. traitors m particular, for they have lots of ground, with their improvements, "Gentleman, said he, "I 'hopo I do helped to do it all. They didn't preach buildings and dwelling bouses, taxable as not intrude; but I desire to see tho peace on earth, and good will to all men. aforesaid, then, and in that case, it shall Rogues' Gallery." , Nol they lied in their teeth; with hollow bo the duty of tho officer to make such "Certainly, certainly," said Black- mookery in their hearts, with duplicity list which, being distinctly read and con burn, in hid usual urbane style; "walk in on their lips, they preached treaHon from sented to, shall be received as the list of sr-" 'he pulpit, clothed as it was in the beau- ' such person. The irentlemnn atnnnnd forward. ?nth. tifnl nark nf raltninn n Tr.t. j 1 j .... B r r' I u gra.coiunj, anu, loouiug aruuuu ut mo i great variety of fuces that stared from thc surrounding walls, he said. 'I am "told you have the traitors here." xet, sir," replied a Deteotive; "they are in that row," pointing them out at the same time. "There thov are. from Jcff. Davis down to Ex-Marshal Kane, of Bal tiraorc " Tne stranger looked steadily at them at one glance, then he examined each with more than ordinary minuteness, mumbling something to himself, aa he passed along. Presently he turnod, and remarked that he "knew every one of the dd traitors, whoare nothing more nor Ices than like the money-changers in the temple of livcrty. They would cast down and throti n ihn fJnddnss nf Ponno nnA tear asunder tho Goddess of Liberty from that glorious flag which she yet waves in r,',nK " This kind of talk rather suited us, tho labored editorial became nauseating to O patriotic stomacn, and tbe paper j dropped from our hand. Blackburn laid jatide bis pen. Laraon brought bis pedals ;to a perpendicular, and Jo-b. rose to an u iriguir portion. i certain expression of the eye of the stranger revealed the fast that he was insane, but harmless "Go on sir; wc shall be very happy to jear you," ejaculated the Fire Marshal. I he gentleman made quite a speech, and as it was comowhat interesting to us, wo present an abstract of it; though incohe rent, it yet contains socio good points. "Gentlemen," said he, "I am a South erner be birth my wife, my children, all first came into tbe light of this world beneath the genial rays of the sunny South. It is a beautiful country its mountains, its vale, its plains, its swamps, all proclaim the bouuty of a benificent Providence; its gentle winds used to uing hymns of peace in the branches of its tately tree-; its rolling streams, mean dering through its ever-lasting hills, sang praitsoe to tbe God of all. Obi how many happy, happy hours have I spent upon the banks of the Severn river, there, with my wife clinging to me as the ivy to the oak there, with my little prntting boy, and my sweet little girls, clustering arouud us as grapes pending from tbe vine there we spent many a happy hour, gentlemen, when the clear mooulight of the Summer evening glittered in silver spangled beauty on the bosom of the stream, and taught us all to look from that bright and glowing picture to tbo stars that danced in the rippling tide, - it wer la f". jt ave rj to us the windows of peaceful Heaven. The infernal traitors to our country invaded tbe peaco of tho whole South domestic tranquility gave place to horror and ruin eveo our minis ter 0! tbe Gospel preached hell from his lips, and his heart was a Vesuvius of damnation, belching forth its lava of de struction. Armed guards waited upon me, but I burled them back with defi anco, and I impaled one of thorn on the spear of my flag-staff. I waved tbo flag fac . 01 the tree in tueir aammng presence' Uh tars started down the man's cheekfl.l ' - . . , , .,, ... i I soe was terrineu a more ouauuiui, kiuu j f frnm TTjipph fn i . f i 1 .. 1 . 1.. 1 1. . 1 . UUHUl WU' UW- U V VV Ui wr . lend grace to the earth, or enchantment to life. She never recovered from that damned moment of the rebellion, but she died, and sho now lays embalmed on tho banks of the Severn rivor, where tbo once genial zephyrs sing a requiem over her tomb. They said I was crazy, and forced me into the asylum; but the boll- bounds took all my property. Daiis.the arch traitor, ib bound to hell-fiery drag- 1 . . , , 1x7 c 1 1 haunt bim da; anil Ulgbt. VVlgtall is a drunkard ,.,., ' is a drunkard an interna inebriate, . ; "X Wl bo cu.ek Wa.hin.tonl -J ' " tii.:i.. an runauci ui " "J " j New York and burn down Boston! n bVhan'alian hell-hounds, vampirc.l why don't suck more blood of the inno- wby more to horrify' the re Gracious Heavenl t tromblo when I think of tbe bow I tromb e wben l tmuK 01 me .n; T hncn aoue r gb ith n CaroHna. My rice is gone; my cotton ia laying wastef my big- gers. are taken; my children are ..para-, gera- . j . ' ! i nr on iinmnnn una awe ut' uuuaus. itu - " : .1,0 ,lnn'r. fhiv sank liowever. inai an uruuu.Mf . ted from m ;f ;a 0j u t. ' J uuu nji this because of the unbolv. crnol. - 6""V.luu WM,WU MJ BB 01 a 1 1. - 1 - v 1 1 fiends, who wre let loose from hell by John G. Calhoun, when he was pitched uiuoyuumiog, wmsKeyarmKing, crazy neaoiong into the cauldron of liquid fire. I am a Union man; therefore they say I am r t . . . uuj u ai. ith 11 L if" in p n 1 11 n. vn pnrwinnii my arms, around the Goddess of Liber- rf- 1 - " " '""u ty, and I exclaim, war to the knife, and eternal damnation to all fcrnirnrs --- w . 1II'4U1J. 7 11 . wu UUIJL11ILT t v.. . o - 1 j -o nypocrttesi xe are of your xatber, the devil. I tell you centlemen the devil will have to have more clerks, for bo haB not forces enough to record the names of tho traitors. They will get Manassas af- ( tcr awhile, with a vengeance; legions will De Hurled to tne bottomless pit; the A- merioan flag shall wave over Fort Sum ter; Charleston shall be laid in ashes;" my property, and all, shall go; Brag shall bo driven from Pensaoola; New Orleans shall bo regenerated, redeemed, and disen thralled; Montgomery shall be sacked; Richmond shall be blown up, and the Dig gers shall be set free; I own twenty nig gers, that shall all be set free, rather than our country shall bo ruined; and for all this, thoy tell me I am prazy. The abo?e is a brief epitome. of a half hour speech, as delivered by as fine a looking specimen of humanity as wo have seen for many a day. He ppat on tho Hkene88oi of Jeflr. Davis and Beauregard, and, calming down from his excitement, started toward the door, and, bidding good-byo, loft tbo building. It was a strange scene throughout, but decidedly interesting. Daily News. OFFICIAL COPY Of the direct Tax Bill. THE TAX ON INCOMES. A copy of the direct tax Ail! passed by Congress is published, and differs very materially from the one going the rounds of tbe press. It appears that the propos ed tax on watcbos and carriages, and an exoise upon domestic liquors contained in tbo original bill, wero stricken out by tho committee of couferenco of the two Hou ses. The bill as passed, taxes the in comes oT rehidents of the United States, where said incomes are over S300, thee per cent., and tbe iucomes of non-residents wbfiin over 800, and aocruing from prop' erty, &c, owned in the United Staten,y?w per cent. Tbe total levy of S'20,00.0,U00 is upon real property and incomes. Ev ery resident is entitled to exemption in the property upon which he.resides as far as $500, and on incomes of less than $S00 per year no tax ia levied. Tbe great importance of this law indu ces us to give a very full abstract of its provicions. It commonces with section 8 of the new tariff bill, and lays a direct tax of $20, 000,000, apportioned to tho several states as follows : APPORTIONMENT. Maine $420,826 Indiana $904,875 N.Hampshire 218,406 Illinois 1,146,551 Vermont 211,068,Missouri 761,127 . Massachusetts824,581 Kansas 71,743 Rhode Island 116.763 Arkansas 261,886 1 Connecticut 308,214 Michigan 501,763 New York 2.603,918 Florida 77.5-J2 New Jersey 450,1 34 Texas 355,103 Pennsvl'nia 1,946,719 Iowa 452,088 Delaware 74,631 Wisconsin 519,688 Maryland 436,823 California 254,538 Virginia 937,550 Minnesota 103,523 N. Carolina 576.194,Ore2on 35,140 S. Carolina Georgia Alabama Mississippi Louisiana 303.570?Nev Mexico 62,642 584,367,U"tah 26,931 7,755 24 592 nnn,.- 529,313;Washington 4 l3,034;Nebraska 385,886'Nevnda l,5G7,089jColorado 713.695(Dacota nL: vjiiio TCnntuckv 3 241 J Tennessee 669,498jDis. Columbia 49,437 ASSESSORS AND COLLECTORS. Sections 9, 10, 1 1 and 12 of tho bill de clare tho modo of appointing aasessorB and collectors, and their duties. Tho Secretary of tbo Treasury will divide tho States, Territories and District of Colum bia into convenient districts, and appoint n AftsnHKor and collector, who must be rnr, 1. JIapo nnr! rniii A f n in i n H a eh distriot. iicvuuiuuid ,,. . suilll00 00D(18 nDd uic ..,h to .,. oath tQ exccuto tbeir offioes faUbfullj. .ot. of ground, i.h tbeir improvement. r; . .... - r t ;., kind coming wituin any 01 "s-k descriptions, and belonging to the United States or any State or permanently, or specially exempted from taxation, by the Qf wborclB the e may be situated at the time of pa ga of tbis act, togeme. u rvy - mw lb"-- r r loncinc to any individual who actually resides thereor i as shall be worth the sum of five hundred dollar., .ha l b. exempted from tbo direct tax aforcea.d. And pro- . 1.1 3 ii: i. .... ... . Dnoor'i I arnn on r...t.- .1 . luuuer, taatiD maKinesucD assess- 'aiuauoa flai may Dave DeeD made UD- . . ry at any period nearest to said 1st day of April. der the authority of the State or Territo If any person owninjr, possessing or having tho core or management of prop- ,- . 1 nrrr natt n in w, .. .un n 1. " J ..Mw.i ivr t uncl Itti, oiiuii uui v v DreDared to exhibit writer, Ut whnn r. Quired, and Hhall consent tn rlinoloso thn T, 4 V ft, T?t f, Tlrn ruiiauuja uii EVADING OR REFUSINQ TO PAY THE TAX. Section 15 declares that any one fur nishing a fraudulent list of proporty sball . be fined a sum not exceeding $500 with cosiu. ABSENTEE PROPERTY OWNERS. Sections 17, 18, 19, 20,21, enact that in oaso of the absence of property owners the assessor must leave a note requiring the owner to present the list within ten days. If he refuses, the assessor may enter tho premises and make tbo list aa best be can, and said list so made to bo considered correct, and taxed according ly. Owners may make out tbo lists of property situated in districts in wbioh if they do not reside, and tho said lists shall he valid and sufficient for tbe purposes of this act, and on the delivery of every such list tbe person making and delivering tbe same shall pay tho assessor ono dollar, which be sball retain to bis own use. PUBLICATION OF TAX LISTS AND RECTI FICATIONS. Sections 22, 23, 24. 25, 26, 27, 23 and 29 provide that after valuations are as sessed, lists must be published by the as sessor in each district, and for twenty five days after publication appeals will be received and determined relative to ex cessive valuations or enumerations. No valuation shall be increased without a previous notice of at least five days. The board of assessors must carefully examine the lists of valaation, and they may revise, adjust, and equalize the val uation of property in any county or Stato district, by adding thereto or deducting ! therefrom, f-uch a rate per centum as shall 1 under the valuation of the several county and State districts, be just and equitable. ! Provided the relative valuation of prop erty iu the same county shall not be changed, unless manifest error orioaper fectiou shall appoar in any of tho lists of valuation, in which case they have power to correct tbe 6ame, as to them sball ap pear jusf and right. ' And if, in conse quence of any revisal, change and alter ation of tbe said valuation, any inequali ty shall be produced in the apportionment of the direct tax to the several States, it shall be the doty of tbe Secretary of the t Treasury to report the same to Congress, , to tbo intent that provision may be made 1 r . r r I- 1?. ny law ior reciiiying sucn inequality. When the assessors have completed the adjustment and equalization, the proper quota of tbe direct tax to each oounty and j district of a State shall bo apportioned. Various other duties of assessors and col lectors arc set forth at length. COMPENSATION OF ASSESSORS, COLLEC TORS, &0. Section 30 and 31 allow each assessor $3 per day while employed in making ne cessary arrangements and instructing as sistant assessors; S3 perduy for hearing appeals, revising valuations, &c, and SI for every hundred taxable persons on the tax list. Each assistant assessor to be paid S'2 per day while employed and SI , for every hundred taxable persons on the , 8t. Tho compensation for principals, ! however, shall not exceed S2.500 per an- 1 Dam, and that f 8Ssistaat S1.200- Each i member of the board of assessors is to be ' Pa,U 510 P"r uaJ WUIIU IU uuiuai ntlfuu : ance, besides ten cents per mile for trav eling expenses, by tbo most direct route, and each olerk of tho board $2 while in aotual attendance. ASSESSORS' and collectors' bonds a LIEN ON PROPERTY. Sections 32, 33 and 34 fix tho condi tions of the bonds of assessors and collec tors, and mako the annual amount of tax es assessed a lion upon theproperty of individuals, for two years after pay ment of suoh taxes beoomo due, no mat ter if such proporty shall hao beon divi ded or alienated. Sections 35, 30, and 37 provido that collcotorsvthall give notioo that tho tax has become duo, to be paid at places to be de signated. In case those assessed fail to appear, tho oolleotorn or deputies are to apply at their respcotive dwollings, and there demand the taxes payable by suoh persons, and then if tho said taxes sball not be then paid, or within twenty days thereafter, it shall bo lawful for suoh col lector, or deputies, to proceed to collect the said taxes by distraint and sale of tho goods, chattels or effects of the persons delinquent and also for the payment of eosti, and a commission of five per cent, to the collector; provided, that its ball not bo lawful to mako distraint of tbe tool or implements pf a trado or profession, beauts of tho plow necessary for tho cul tivation of improved lands, arms or house hold furniture, or apparel noecssary for a family. . These eeotions mako various other pro visions for a certain collection of the tax and the salo of property of delinquents. UNPAID TAXES- Sections 3S and 39 provido that when any tax shall remain uupaid for tbe term of one yoar, the colleotor in tho Stat whore tho property lies, having first ad vertised the same for sixty days iu at loant ono newspaper in tho State, shall proceed to sell, at public sale, bo much of said proporty as may benescssiry to satisfy tho taxos duo thoroon, together with an addi tion of twenty per centum thereon; or if suoh property is not divisible, as aforesaid, the whole thoreof shall be eaid and Ac counted for. If the proporty amortised for sale cannot be sold for the ar.ouot of the tax duo thoroon, with the said addi tion thereon, the collector shall. purohaao the same in behalf of tho United States for such amount a ad addition. Propor ty sold for taxes may bo rodcomed with in two years by paying tho amount of purchase money, with interest for tho same at tho rato of twenty per centum per annum, and a commission of fivo per centum. Various other provisions aro made for the recovery of property sold for taxes. REPORTS OF COLLECTORS. Sections 40 to 51 inclusive, set forth at much length the duty of collectors to make monthly reports to tho Secretary of tbe Treasury, with quarterly payments or oftener if required. Tbe liabilities and duties of tbe collectors uro also given and provisions made against loas by delin quent collectors. Any oolleotor guilty of oppression, in justice, or extortion, Khali bo liable to a fine of not moro than $2000. Any par Ron guilty of perjury shall bo liable to b fine of $500. The appointment is authorised of a commissioner of tazes in connection with the Treasury Department, who shall bo appointed by tho President on tho recom mendation of the Secretary, and receive a salary of $3,000 per annum, and shall have a number of clerks whoso aggregate saiariea shall not exceed $6,000. Any State or Territory which eball collect and pay over its quota of the tax is to be allowed a deduction of 15 per cent., provided the payment bo mado by the last day of June, and ton per cent, if paid on or before tbo 1st of September follow ing. TIIE INCOME TAX. Section 52. And be it jurther enacted,: That from and and after the 1st day of January next, there shall bo levied, col lected and paid, upon the annual income of every person residing in tho United States,- whether Huch income is domed from any kind of proporty, or from any profession, trade, employment or vocation, carried on in. tbe United States or else where, or from any source whatever, if such annual income exceeds the sum of eight hundred dollars, a tax of three per centum on the amount of such excess of such income abo?o eight hundred dollars; provided that upon suoh portion of said income as shall be derivod from interest upontreasury notes or other securities of the United States there shall bo levied collected and paid a tax of 2i per oent. Upon the income, rents, or dividends, ao oruing upon any property, soaritie3, or stocks owned in the United States by any citizen of the United States residing a broad, there shall be levied, oolleoted and paid, a tax of fie per centum, excepting that portion of aaid incorao derived from intorest on troasury notes and other secu rities of the government of tho United States, whioh shall py one and onohalf per centum. The tax herein provided shall be assossed upon the-annual income of tho persons herein named for tha year next preceding tho time for assessing said tax, to wit; the year nest preceding tee 1st of January,, eighteen hundred and sixty two; and tho aaid taxes, when so assessed and mado public, shall become a lien on the property or other sources of said income for tho amount of tho same with the interest and othor expenses of collection until paid. Provided that all looal taxes assessed upon this property from which the incomo is derived shall bo first deducted. Section 53. Tho President, with the ad vice of the Senate, to appoint one princi pal assessor and one principal collector in oach of the States and Territories of tbe United Statos, to assess and collect tho taxos imposed by the first section of tbis act, with authority in oaoh of said offi cers to appoint so many assistants as tho public service may require, to bo approv ed by tbe Secretary of tho Treasury. Tho latter officor is authorized to eleofc and appoint one or mora dcpoMtories in each State for tho deposit and safe-keeping of the moneys arising from the tax. Section 54. And oc further e?iaclcd. That tho tax imposed by tbis act nhall bo duo and payablo on or bofere the 30th day of June, in the year 1862, and all sums duo and unpaid at that day shall draw intorest thereafter at the rate of six per centum por annum; and if aoy person or persons shall neglect or refma to py, after doe notico, any tax assessed against him, her or them, for tho space of more a than thirty days aflor tho same ia jdue aud payable, it shall bo lawful for any collector or assistant colleotor charged with tbo duty of collecting suoh tax, and they aro here)ty. authorized to levy the same on theHble property of any'saoh person, or so much thereof as may bo suf ficient to pay such tax, with the. interest due thereon, and tho ex pen incident to such levy and pale, fir'.t giving tbirty'day nublio notice of tbo time auUfpraeo.of'tua t
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