Page:United States Statutes at Large Volume 14.djvu/134

 104 THIRTY-NINTH CONGRESS. Sess. I. Ch. 184. 1866. Lists to be furnish to the collectors of the several collection districts,. respectively, 9**1* m °°ll°°*°*‘ within ten days alter the time of hearing appeals concerning taxes ro. Egu d°”y° °f°°r’ turned in the annual list, and from time to time thereafter as reqnirofi, 3 certified copy of such list or lists for their proper. collection districts. Special lists And in case it shall be ascertained that the annual list, or any other list, ¤9{_b° ¤3¤d° f which may have been, or which shall hereafter be, delivered  any colzfgplzgy 02,; lector, is imperfect or incomplete in consequence of the omission of the tod, or under- names of any persons or parties liable to tax, or in consequence of any '*’·'·°d•&*°· omission, or understatement, or undervaluation, or false or fraudulent statement contained in any return or returns made by any persons or parties liable to tax, the said assessor may, from time to time, or at any time within nfteen months from the time of the passage of this act or from the time of the delivery of the list to the collector as aforesaid, enter on any monthly or special list the names of such persons or parties so omitted, together with the amount of tax for which they may have been or shall become liable, and also the names of the persons or parties in respect to whose returns, as aforesaid, there has been or shall be any omission, undervaluation, understatement, or false or fraudulent statement, together with the amounts for which such persons or parties may be liable, over and above the amount for which they may have been, or shall be, assessed upon any return or returns made as aforesaid, and shall certify or return said list to the collector as required by law. And all _ other provi- provisions of law for the ascertainment of liability to any tax, or the as-
 * ’;‘;°f1“"°° sessment or collection thereof, shall be held to apply, as far as may be

` necessary to the proceedings herein authorized and directed. And “D¤ty" to wherever the word " duty " is used in this act, or the acts to which this is m°°°“°°‘x’" an amendment, it shall be constructed to mean “tax," whenever such construction shall be necessary in order to effect the purposes of said acts. Section 21- That section twenty-one be amended by striking out the words “ without having taken the oath or atlirmation required by this act," and inserting in lieu thereqf the words “ without having taken the oath or afiirmation required by aw." . Section 22. That section twenty-two be amended by striking out all after the enacting clause and inserting in lieu thereof the following: That there shall be Pay of 35568- allowed and paid to the several assessors a salary of fifteen hundred dol- ""' larslper qnnlpm, ppyable quarterly; and, in addition thereto, where the receipts o the co ection district shall exceed the sum of one hundred Commissions. thousand dollars, and shall not exceed the sum of four hundred thousand dollars annually, one half of one per centum upon the excess of receipts over one hundred thousand dollars. Whei·e the receipts of a collection district shall exceed four hundred thousand dollars, and shall not exceed six hundred thousand, one fifth of one per centum upon the excess of receipts over four hundred thousand dollars. Where the receipts shall exceed six huudred thousand dollars, one tenth of one per centum upon such Llmitofsalary. excess ; but the salary of no assessor shall in any case exceed the sum of four thousand dollars. And the several assessors shall be allowed and paid the sums actually and necessarily expended, with the approval of the Omcei-ent,and commissioner of internal revenue, for office rent; but no account of “°°“°* thm0f- such rent shall be allowed or paid until it shall have been verified in such manner as the commissioner shall require, and shall have been audited and approved by the proper, officers of the Treasury Department. And the several assessors shall be paid, after the account thereof shall have been rendered to and approved by the proper officers of the treasury, Clerk-hii·o,anu their necessary and reasonable charges for clerk-hire ; but no such account clerks employed, and the precise periods of time for which they were respectively employed, and the rate of compensation agreed upon, and shall be accompanied by an adidavit of the assessor stating that such service as
 * °°°“°w‘°'°f°'· shall be approved unless it shall state the name or names of the clerk OP