Page:United States Statutes at Large Volume 14.djvu/136

 106 THIRTY-NINTH CONGRESS. Sess. I. Ch. 184. 1866. to, and inserting in lieu thereof the following: Provided, That in calen- Oomminiom lating the commissions of assessors and collectnrs of internal revenue in gglf;jff;"i;  districts whence cotton or distilled spirits are shipped IH bond to be sold tricts whence in another district, one half the amount of mx received on the quantity Md *° whim of cotton or spirits so shipped shall be added to the amount 0n which the §°fm“Q;`gt2i;.,, commissions of such assessors and collectors are calculated, and a correshipped, &¤. spending amount shall be deducted from the amonnt 0n Whlfbh the commis- Sw PM, P_ g3_ sions of the aszessoxi and collector; of the dxstrncts to which such cotton ors iritsares i e arecncuate . $¤¤*i0¤ 26- Txhat section grnpenty-six be amended by striking out all after the enacting clause and inserting in lieu thereof the following: That in the adjust- Accoumsuner ment of the accounts of assessors and collectors of internal revenue which J“¤° ?°» 18‘*»*·° shall accrue after the thirticth of June, eighteen hundred and sixty-four, g:c°gQ::;§ii,;:_ and in the payment of their compensation for services after that date, the fiscal year of the treasury shall be observed; and where such compensation, or any part of it, shall be by commissions upon assessments or coilections, and shall during any year, in consequence of a new appointment, be due to more than one assessor or collector in the same district, such fPP°'*$°“!"°“* commissions shall be apportioned between such assessors or collectors; ° °°mmlw°us` but in no case shall a greater amount of the commissions be allowed to two or more assessors or collectors in the same district than is or may be authorized by law to be allowed to one assessor or collector. And the Nosalaries,&c. salary and commissions of assessors and collectors heretofore earned and ¤&1;<;*;=;g;>6;:;*V¤ assessors or collectors on account of salaries or commissions without the ' certificate of the commissioner of internal revenue that all reports required by law or regulation have been received, or that a satisfactory explanation has been rendered to him of the cause of the delay. Section Z8- That section twenty-eight be amended by striking out all after the enacting clause, and inserting in lieu thereof the following: That each of said cqlmensw collectors shall, within twenty days after receiving his annual collection g;:·¤m;¤¤uf{1¤* list from the assessors, give notice, by advertisement in one newspaper able, md*Q,f’m8 published lin each county in his collection district if there be any, and if time and place not, then in a newspaper published in an adjoining county, and by notifi- °fP“Y‘“°”‘i cations to be posted in ut least four public places in each county in his collection district, that the said taxes have become due and payable, and state the time and place within said county at which he or his deputy will attend to receive the same, which time shall not be less than ten days after the date of such notification, and shall send a copy of such notice by mail to»each postmaster in the county, to be posted in his office. And if any person shall neglect to pay, as aforesaid, for more than ten days, it shall be the duty of the collector or his deputy to issue to such person a to notify per- notice, to be left at his dwelling or usual place of business, or be sent by '°”' ”°° P“Y'“g· mail, demanding the payment of said taxes, stating the amount thereof with a fee of twenty cents for the issuing and service of such notice, and with four cents for each mile actually and necessarily travelled in serving [ftgxes are not the same. And if such persons shall not pay the duties or taxes, and the gzgéggniggfggsg fee of twenty cents and mileage as aforesaid, within ten days after the ,dd§m,n,,;, gw_ service or the sending by mail of such notice, it shall be the duty of the to be mid- collector or his deputy to collect the said taxes and fee of twenty cents and mileagczwéth ahpenalty of ten per centum additional upon the amount o taxes. n wit respect to all such taxes as are not included in the annuallists aforesaid, all taxes the collection of which is not otherwise h provided for in this act,·it shall be the duty of each collector, in person or uigtlggtfgz an- by deputy, to give notice and demand payment thereof, in the manner mm mm last mentioned, within ten days from and after receiving the list thereof fromrthe assessor, or within twenty days from and after the expiration of the time within which such tax should have been paid; and if the annual
 * ‘:)r°;l°rI§°£;‘;6:;‘;°““ accrued shall be adjusted, allowed, and paid in conformity to the provicmgggs um an sions of this section, and not otherwise; but no payment shall be made to