Page:United States Statutes at Large Volume 14.djvu/135

 THIRTY-NINTH CONGRESS. Sess. I. Ch. 184. 1866. 105 was actually required by the necessities of his omce, and was actually rendered, and also by the atiidavit. of each clerk, stating that he has ren- 1A;5d¤vi¤<>f dered the service charged in such account on his behalf, the compensation ° °' ‘ agreed upon, and that he has not paid, deposited or assigned, or contracted to pay, deposit, or assign any part of such compensation to the use of any other person, or in any way, directly or indirectly, paid or given, or contracted to pay or give, any reward or compensation for his officc or employment, or the emoluments thereof; and the chief clerk of any such Ghiegclvrk assessor is hereby authorized to administer, in the absence of the assessor, QQ_Q1f;] :;,'£f°' such oaths or atlirmations as are required by this act. And there shall be allowed and paid to each assistant assessor four dollars for every day Assistant asactually employed in collecting lists and making valuations, the number of “j§*§;*·&c days necessary for that purpose to be certified by the assessor, and three ’ ` dollars for every hundred persons asse[sse]d contained in the tax list, as Sm, pm, p_4;·g_ completed and delivered by him to the assessor, and twenty-five cents for each permit granted for making, tobacco, snuff, or cigars; and assistant assessors may be allowed, in the settlement of their accounts, such sum as the commissioner of internal revenue shall approve, not exceeding three hundred dollars per annum, for office rent; but no account for such 0mcei·ent.,&c. rent shall be allowed or paid until it shall have been verified in such man- SM Pm 4,,3 ner as the commissioner of internal revenue may require, and shall have ’ p'' been audited and approved by the proper officers of the Treasury Depart— ment; and assistant assessors, when employed outside of the town in Whenemploy- which they reside, in addition to the compensation now allowed by law, “§laggf;‘1‘;s‘;f shall, during such time so employed, receive one dollar per day; and the gems, said assessors and assistant assessors, respectively, shall be paid, after the account thereof shall have been rendered to and approved by the proper officers of the treasury, their necessary and reasonable charges for station- $*¤*l°¤°YY» ery and blank books used in the discharge of their duties, and for postage g:2;°,;>°§lg" actually paid on letters and documents received and sent, and relating exclu- ° ` sively to official business, and For money actually paid for publishing notices required by this act: Provided, That no such account shall be approved A°<=°¤¤*·¤»b9" unless it shall state the date and the particular item of every such ex- }§*ff° and vm` penditure, and shall be verined by the oath or aiiirmation of such assessor or assistant assessor ; and the compensation herein specified shall bein full for all expenses not otherwise particularly authorized: Provided further, That the commissioner of internal revenue may, under such regulations as may be established by the Secretary of the Treasury, after due public notice, receive bids and make contracts for supplying stationery, blank t Bm wd °<i¤· books, and blanks to the assessors, assistant assessors, and collectors in h';°stag;;`;¥§,y` the several collection districts: Provided further, That the Secretary of &·S°. _ _ the Treasury shall be, and he is hereby, authorized to fix such additional cogdggggggn m rates of compensation to be made to assessors and assistant assessors in gsgggwm mgm. cases where a collection district embraces more than a single congres- Sismitsi §¤°;» i¤ sional district, and to assessors and assistant assessors, revenue agents, cmam dlsmmi and inspectors in Louisiana, Georgia, South Carolina, Alabama, Florida, Texas, Arkansas, North Carolina, Mississippi, Tennessee, California, Nevada, and Oregon, and the Territories, as may appear to him to be just and equitable, in consequence of the greater cost of living and travelling in those States and Territories, and as may, in his judgment, be necessary to secure the services of competent officers; but the compensation thus allowed shall not exceed the rate of five thousand dollars per annum. fm to ¢¤¤*<l Collectors of internal revenue acting as disbursing officers shall be al- $*}?2gc:QQzQct_ lowed all bills of assistant assessors heretofore paid by them in pursuance izfgasdisbuming of the directions of the commissioner of internal revenue, n0twithstand· f °‘g“bP§ bg “l‘ ing the assistant assessor did not certify to hours therein, or that two dol- tg:-;;,, PQ.; Bw lars per diem was deducted from his salary or compensation before computation of the tax thereon. That section twenty-four be amended by striking out the proviso there- Section 24.