War of the Rebellion: Serial 127 Page 0572 CORRESPONDENCE, etc.

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grantee shall pay to the collector the sum of $5 for the use of the collector, marshal, or other person effecting the sale of the real estate thereby conveyed. The commissions hereinafter allowed to each collector shall be in full satisfaction of all services rendered by them. The assessors appointed under them shall be entitled to $3 for every day employed in making lists and assessments under this act, the number of days being certified by the collector and approved by the chief collector of the State, and also $5 for every 100 taxable persons contained in the list as completed by him and delivered to the collector: Provided, Twner of any real estate is unknown, or is a non-resident of the State or tax district wherein the same is situated, and has no agent resident in said district, the assessor shall himself make out a list of such real state for assessment.

SEC. 13. Separate accounts shall be kept at the Treasury of all moneys received form each of the respective States, and the chief collector shall procure from each tax collector such details as to the tax, and shall classify the same in such manner as the Secretary of the Treasury shall direct, and so as to provide full information as to each subject of taxation.

SEC. 14. Each collector shall be charged with an interest of 5 per cent. per month for all moneys retained in his possession beyond the time at which he is required to pay over the same by law or by the regulations established by the Secretary of the Treasury.

SEC. 15. Each collector, before entering upon the duties of his office, shall give bond in such sum as shall be prescribed by the Secretary of the Treasury, with sufficient sureties, and shall take an oath faithfully to execute the duties of his office, and that he will support and defend the Confederate of the Confederate States.

SEC. 16. Upon receiving the tax due by each person the collector shall sign receipts in duplicate, one whereof shall be delivered to the person paying the same and the other shall be forwarded to the chief collector of that State. The money collected during each month, or during any shorter period which may be designated by the Secretary of the Treasury, shall be also immediately forwarded to the said chief collector shall report the same immediately to the Secretary of the Treasury, and shall furnish him with a list specifying the names and amounts of each of the receipts which shall have been forwarded to him as aforesaid by the district collectors.

SEC. 17. The taxes assessed on each person shall be statutory lien for one year upon all the property of that person, in preference to any other lien, the sadate from the first day of October, to which the valuation has relation, and the lands and other property of any collector shall be bound by statutory lien for five years for all moneys received by him for taxes, the date of such lien to commence from the time of his receiving the money.

SEC. 18. The compensation of the tax collectors shall be 5 per cent. on the first $10,000 received and 2 1\2 per cent. on all sums beyond that amount until the compensation shall reach $800, beyond which no further compensation shall be paid.

SEC. 19. The Secretary of the Treasury is authorized to establish regulations suitable and proper to carry this act into effect, which regulations shall be binding on all officers; the said Secretary may also frame instructions as to all details, which shall be obligatory upon all parties embraced within the provisions of this act. He may also correct all errors in assessments, valuations, and tax lists, or in