Public Acts of Congress. SEC. 4. And be it further enacted, That a sum equal to the whole amount of the Treasury notes issued by virtue of this act, to be paid out of any money in the Treasury, not otherwise appropriated, shall be, and the same is hereby appropriated for the payment and reimbursement of the principal and interest of such Treasury notes, according to contract; and the faith of the United States is hereby pledged to provide adequate funds for any deficiency in the appropriation hereby made. Indiana Territory and State of Ohio," and in con- An Act to provide for leasing certain lands reserved for the support of schools in the Mississippi Territory. SEC. 5. And be it further enacted, That a sum of forty thousand dollars, to be paid out of any Be it enacted, &c., That the county court in money in the Treasury, not otherwise appro- each county in the Mississippi Territory shall be priated, be, and the same is hereby, appropriated and is hereby authorized to appoint a number of for defraying the expense of preparing, printing, agents, not exceeding five, who shall have power engraving, and signing, the said Treasury notes; to let out, on lease, for the purpose of improving the expense of employing agents to make sale the same, the sections of land reserved by Conthereof; and all other expenses incident to issu- gress for the support of schools, lying within the ing the Treasury notes, as authorized by this act. county for which the agents respectively are SEC. 6. And be it further enacted, That, if any appointed, or to let them out at an annual rent, person shall, with intent to injure or defraud the as they shall judge proper. And it shall be the United States, or any person or corporation, falsely duty of the said agents, under the direction of the make, forge, or counterfeit, or cause or procure to county courts respectively, to apply with imparbe falsely made, forged, or counterfeited, or will-tiality the proceeds arising from the rents of each ingly aid or assist m falsely making, forging, or section as aforesaid to the purposes of education, counterfeiting, any note, in imitation of, or pur- and to no other use whatsoever, within the parporting to be, a Treasury note, or shall falsely ticular township of six miles square, or fractional alter, or cause or procure to be falsely altered, or township, wherein such section is situated, in such wilfully aid or assist in falsely altering, any manner that all the citizens residing therein may Treasury note, issued by virtue of this act, or partake of the benefit thereof, according to the shall pass, utter or publish, or attempt to pass, true intent of the reservation made by Congress. utter, or publish, as true, any false, forged, or counterfeited note, purporting to be a Treasury note as aforesaid, knowing the same to be falsely made, forged, or counterfeited; or shall pass, utter, or publish, or attempt to pass, utter, or publish, as true, any falsely altered Treasury note, issued as aforesaid, knowing the same to be falsely altered; every such person shall be deemed and adjudged guilty of felony, and being thereof convicted by due course of law, shall be sentenced to be imprisoned for a period not less than three years, nor more than ten years, or imprisoned and kept to hard labor for a period not less than three years, nor more than ten years, and, in either case, be fined in a sum not exceeding five thousand dollars. Approved, December 26, 1814. An Act giving further time to locate certain claims to lands confirmed by an act of Congress, entitled "An act confirming certain claims to lands in the District of Vincennes." SEC. 2. And be it further enacted, That, for the purpose of forming the aforesaid sections into convenient forms, the said agents shall have power to lay off the same into lots of not less than one hundred and six acres, nor more than three hundred and twenty acres, except in case of fractional sections; and in every case, whether of leases for the improvement of the lots, or for an annual rent, the lessee shall be bound, in a suitable penalty, not to commit waste on the premises by destroying of timber or removing stone, or any other injury to the lands whatever. SEC. 3 And be it further enacted, That the said agents shall have full power within their respective counties, when and so often as they think proper, by legal process, to remove any person or persons from the possession of any of the aforesaid reserved sections, when such person or persons have not taken a lease, and refuse or neglect to take the same. And it shall, moreover, be the duty of the said agents to inspect and inquire into any waste or trespass committed on any of the reserved sections aforesaid, by cutting and carryBe it enacted, &c., That the several persons ing off timber or stone, or any other damage that whose claims were confirmed by the act of Con- may be done to the same, whether by persons gress, entitled "An act conarming certain claims residing thereon or others. And the said agents to lands in the district of Vincennes," approved are hereby authorized, when waste or trespass the thirteenth day of February, one thousand eight shall be committed, to proceed against the person hundred and thirteen, and which have not been or persons committing the same, according to the located, are hereby authorized to enter their loca-laws in such case made and provided; and actions with the register of the land office at Vincennes, on any part of the tract set apart for that purpose in said district, by virtue of an act, entiiled "An act respecting claims to lands in the 13th CoN. 3d SESS.-59 tions in the cases aforesaid shall be sustained by the agents, and the damages recovered shall be one-half to the use of such agents, and the other half to be applied to the same purpose as the pro Public Acts of Congress. ceeds of rents from the land on which the damage was sustained. SEC. 4. And be it further enacted, That, for each lease executed by the agents, they shall be entitled to receive the sum of two dollars, to be paid by the lessees, respectively. SEC. 5. And be it further enacted, That every lease which may be granted in virtue of this act shall be limited to the period of the termination of the Territorial form of government in the said Territory, and shall cease to have any force or effect after the first day of January next succeed-1 ing the establishment of a State government therein: Provided, That outstanding rents may be collected, and damages for waste or trespass may be recovered, in the same manner as if the leases continued in full force. Approved, January 9, 1815. An Act to provide additional revenues for defraying the expenses of Government, and maintaining the public credit, by laying a direct tax upon the United States, and to provide for assessing and collect ing the same. Be it enacted, &c., That a direct tax of six millions of dollars be and is hereby annually laid upon the United States; and the same shall be and is hereby apportioned to the States, respectively, in manner following: thousand three hundred dollars and twenty-eight cents. To the State of North Carolina, four hundred and forty thousand four hundred and seventy-six dollars and fifty-six cents. To the State of Tennessee, two hundred and twenty thousand, one hundred and seventy-three dollars and ten cents. To the State of South Carolina, three hundred and three thousand eight hundred and ten dollars and ninety-six cents. To the State of Georgia, one hundred and eightynine thousand eight hundred and seventy-two dollars and ninety-eight cents. And, To the State of Louisiana, fifty-six thousand five hundred and ninety dollars and twenty-two cents. SEC. 2. And be it further enacted, That, from and after the passage of this act, the act of Congress, entitled "An act for the assessment and collection of direct taxes and internal duties." passed on the twenty-second day of July, one thousand eight hundred and thirteen, shall be and the same is hereby repealed, except so far as the same respects the collection districts therein and thereby established and defined, so far as the same respects internal duties, and so far as the same respects the appointment and qualifications of the collectors and principal assessors therein and thereby authorized and required; in all which respects, so excepted, as aforesaid, the said act shall be and continue in force for the purposes of this act: Provided always, That, for making and complet ing the assessment and collection of the direct tax laid by virtue of the act of Congress, entitled "An act to lay and collect a direct tax within the Uni To the State of Rhode Island, sixty-nine thou-ted States," passed on the second day of August. sand four hundred and four dollars and thirty-six one thousand eight hundred and thirteen, the said first-mentioned act of Congress shall be and continue in full force, anything in this act to the contrary thereof in any wise notwithstanding. To the State of New Hampshire, one hundred and ninety-three thousand five hundred and eightysix dollars and seventy-four cents. To the State of Massachusetts, six hundred and thirty-two thousand five hundred and forty-one dollars and ninety-six cents. cents. To the State of Connecticut, two hundred and thirty-six thousand three hundred and forty-five dollars and forty-two cents. SEC. 3. And be it further enacted, That each of the principal assessors heretofore appointed, of hereafter appointed, shall divide his district late a convenient number of districts, within each of To the State of New York, eight hundred and which he shall appoint one respectable freeholder To the State of Vermont, one hundred and ninety-six thousand six hundred and eighty-seven dollars and forty-two cents. lars and twenty-four cents. hereby State, That the Secr retary of the Treasury shall be and seventeen thousand seven hundred and forty-three districts, in any collection district, in any To the State of New Jersey, two hundred and authorized to reduce the number of assessment dollars and sixty-six cents. if the number shall appear to him to be too great. To the State of Pennsylvania, seven hundred And the principal assessors, respectively, and each and thirty thousand nine hundred and fifty-eight dollars and thirty-two cents. ninety-two dollars and fifty cents. lars and eighty-eight cents. To the State of Virginia, seven hundred and assistant assessor, so "I, To the State of Delaware, sixty-four thousand of his appointment under this act, take and subscribe before some competent magistrate, or some To the State of Maryland, three hundred and collector of the direct tax and internal duties, three thousand two hundred and forty-seven dol- | (who is hereby empowered to administer the same,) the following oath or affirmation, to wit: do swear (or affirm, as the case may be thirty-eight thousand thirty-six dollars and eighty- that I will, to the best of my knowledge, skill, and judgment, diligently and faithfully execute the thirty-seven thousand eight hundred and fifty- assessor, as the case may be) for (naming the district,) without favor or partiality; and that I will To the State of Ohio, two hundred and eight do equal right and justice in every case in which I eight cents. To the State of Kentucky, three hundred and office and duties of principal assessor (or assistant seven dollars and fifty-two cents. Public Acts of Congress. shall act as principal assessor (or assistant assessor, as the case may be.") And a certificate of such oath or affirmation shall be delivered to the collector of the district for which such assessor shall be appointed; and every principal or assist ant assessor acting in the said office, without having taken the said oath or affirmation, shall forfeit and pay one hundred dollars-one moiety to the use of the United States, and the other to him who shall first sue for the same-to be recovered, with costs of suit, in any court having competent jurisdiction. herein contained shall be construed to exempt from enumeration and valuation, and the payment of the direct tax, any public lands which heretofore have been, or hereafter may be, sold in the States of Ohio and Louisiana, under any law of the United States, the compact between the United States and the said States to the contrary notwithstanding. SEC. 6. And be it further enacted, That the respective assistant assessors shall, immediately after being required, as aforesaid, by the principal assessors, proceed through every part of their SEC. 4. And be it further enacted, That the respective districts, and shall require all persons Secretary of the Treasury shall establish reg-owning, possessing, or having the care or manulations suitable and necessary for carrying this agement of, any lands, lots of ground, dwellingact into effect; which regulations shall be bind- houses, or slaves, lying and being within the coling on each principal assessor and his assistants, lection district where they reside, and liable to a in the performance of the duties enjoined by or direct tax as aforesaid, to deliver written lists of under this act; and shall also frame instructions the same, which lists shall be made in such manfor the said principal assessors and their assistants; ner as may be directed by the principal assessor, pursuant to which instructions the said principal and, as far as practicable, conformably to those assessors shall, on the first day of February next, which may be required for the same purpose direct and cause the several assistant assesors in under the authority of the respective States: the district to inquire after and concerning all Provided always, nevertheless, and it is hereby lands, lots of ground, with their improvements, further enacted and declared, That the valuadwelling-houses, and slaves, made liable to taxa-ations and assessments heretofore made and comtion under this act, by reference as well to any pleted, or to be made and completed, by virtue lists of assessment or collection taken under the of the said act of Congress, entitled "An act for laws of the respective States, as to any other re- the assessment and collection of direct taxes and cords or documents, and by all other ways and internal duties," and the said act of Congress, means, and to value and enumerate the said ob- entitled "An act to lay and collect a direct tax jects of taxation, in the manner prescribed by this within the United States," in relation to the sevact, and in conformity with the regulations and eral States wherein the same has been assessed instructions above-mentioned. And it shall be or is assessing, shall be and remain the valuations further lawful for the Secretary of the Treasury and assessments for the said States, respectively, to direct all errors committed in the assessment, subject only to the revision, equalization, and valuation, and tax lists, or in the collection there- apportionment, among the several counties and of, heretofore or hereafter made in the valua- State districts, by the board of principal assessors tion, assessment, and tax lists, of the direct tax, hereinafter constituted, to be made as is hereinafter laid by virtue of the said act of Congress, enti- directed, for the purpose of levying and collecting tled "An act to lay and collect a direct tax within annually the direct tax by this act laid, in the manthe United States," and also, all such errors as ner hereinafter provided, until provision shall be may, from time to time, be committed in the as- made by law for altering, modifying, or abolishsessment, valuation, and tax lists, or in the col-ing, the same. And the principal assessors, in lection thereof, as may hereafter be made in the assessment of the direct tax by this act laid, to be corrected, in such form, and upon such evidence, as the said Secretary shall prescribe and approve. SEC. 5. And be it further enacted, That the said direct tax, laid by this act, shall be assessed and laid on the value of all lands and lots of ground, with their improvements, dwellinghouses, and slaves; which several articles, sub ject to taxation, shall be enumerated and valued by the respective assessors at the rate each of them is worth in money: Provided, however, That all property, of whatever kind, coming within any of the foregoing descriptions, and belonging to the United States, or any State, or permanently or specially exempted from taxation by the laws of the State wherein the same may be situated, existing at the time of the passage of this act, shall be exempted from the aforesaid enumeration and valuation, and from the direct tax aforesaid: And provided, also, That nothing the said several States wherein a direct tax has heretofore been assessed as aforesaid, shall, at the time and times herein and hereby prescribed for making the valuation and assessment in the States wherein a direct tax has not heretofore been assessed, (in consequence of the legislative assumption of the quotas of the direct tax by such States, respectively,) proceed to revise, and shall revise, their several and respective valuations, assessments, and tax lists, correcting therein all errors, and supplying all omissions, which have been or shall be therein discovered and ascertained. And in making the said revisal as aforesaid, it shall be the duty of the said principal assessors to inquire and ascertain what transfers and changes of property in lands, lots of ground, dwelling-houses, and slaves, have been made and effected, since the time of the original valuation and assessment aforesaid; and also what changes of residents and non-residents have occurred; and also what slaves have been born, or have died, or have runaway, or become otherwise useless; Public Acts of Congress. and also what houses, or other improvements of real estate, have been burned or otherwise de stroyed; and thereupon to make such changes, additions, or reductions, in the said valuations and assessments, respectively, as truth and justice shall require. And, for the purpose of making the said revisal as aforesaid, of the said valua tions, assessments, and tax lists, the principal assessors shall take and pursue all lawful measures, by the examination of records, by the information of the parties in writing, or by any other satisfactory evidence or proof. And, in case of any alteration made upon such revisal, affecting the property or interests of any person, so as to charge such person with any greater amount of tax, or to transfer the charge of the tax from one person to another person, there shall be the like proceedings as is herein provided in the case of appeals upon an original assessment. And the principal assessors, after hearing such appeals, shall proceed to make out and to deliver revised lists of their val ations and assessments, respectively, to the board of principal assessors, to be constituted as is hereinafter mentioned. And thereupon, the said board of principal assessors shall proceed in the like manner as is hereinafter provided in the case of an original assess ment, submitted to the said board of principal assessors, for the purpose of an equalization and apportionment of the direct tax by this act laid to and among the counties and State districts of the States, respectively. SEC. 9. And be it further enacted. That, in case any person shall be absent from his place of residence at the time an assessor shall call to receive the list of such person, it shall be the duty of such assessor to leave, at the house or place of residence of such person, a written note or memorandum, requiring him to present to such assessor the list or lists required by this act, within ten days from the date of such note or memo randum. SEC. 10. And be it further enacted, That if any person, on being notified or required as aforesaid, shall refuse or neglect to give such list or lists as aforesaid, within the time required by this act, it shall be the duty of the assessor for the assess ment district within which such person shall re side, and he is hereby authorized and required, to enter into and upon the lands, dwelling houses, and premises, if it be necessary, of such persons so refusing or neglecting, and to make, according to the best information which he can obtain, and on his own view and information, such lists of the lands and lots of ground, with their improvements, dwelling-houses, and slaves, owned or possessed, or under the care or management of such person, as are required by this act; which lists, so made and subscribed by such assessor, shall be taken and reputed as good and sufficient lists of the persons and property for which such person is to be taxed for the purposes of this act: and the pere son so failing or neglecting, unless in case of sickness or absence from home, shall, moreover, forfeit and pay the sum of one hundred dollars, to be recovered, for the use of the United States, with costs of suit, in any court having competent SEC. 7. And be it further enacted, That if any person owning, possessing, or having the care or management of, property liable to a direct tax, as aforesaid, shall not be prepared to exhibit a writ-jurisdiction. ten list when required as aforesaid, and shall consent to disclose the particulars of any and all the land and lots of ground, with their improve ments, dwelling-houses, and slaves, taxable as aforesaid, then and in that case it shall be the duty of the officer to make such list, which, being distinctly read and consented to, shall be re ceived as the list of such person. SEC. 8. And be it further enacted, That if any such person shall deliver or disclose to any as sessor appointed in pursuance of this act, and re SEC. 11. And be it further enacted, That wheaever there shall be, in any assessment district, any property, lands, and lots of ground, dwelling houses or slaves, not owned or possessed by, or under the care or management of, any person or persons within such district, and liable to be taxed as afore said, and no list of which shall be transmitted to the principal assessor in the manner provided by this act, it shall be the duty of the assessor for such district, and he is hereby authorized and required, quiring a list or lists, as aforesaid, any fale or and of to enter into and upon the real estate, if it be fraudulent list, with intent to defeat or evade the the slaves, of which lists are required, and to valuation or enumeration hereby intended to be make lists of the same, according to the form pre made, such person so offending, and being thereof scribed by this act; which lists, being subscribed convicted, before any court having competent by the said assessor, shall be taken and reputed jurisdiction, shall be fined in a sum not exceed- as good and sufficient lists of such property, uning five hundred dollars, at the discretion of the der and for the purposes of this act. court, and shall pay all costs and charges of prosecution; and the valuation and enumeration re-owners, possessors, or persons, having develling SEC. 12. And be it further enacted, That the quired by this act, shall, in all such cases, be made management of lands, lots of ground, dwellingdescribed, to be made out by the assessors, respect-assessment district in which they reside, shall be as aforesaid, upon lists according to the form above houses, and slaves, not lying or being within the authorized and required to make, according to required by this act, provided the assessment disthe best information they can obtain; and for trict in which the said objects of taxation lie, or the purpose of making which they are hereby be, is therein distinctly stated, at the time and in authorized to enter into and upon all and singular the manner prescribed, to the assessor of the as the premises, respectively, and from the valuation sesment district wherein such persons reside. and enumeration so made there shall be no appeal.] And ́it shall be the duty of the assistant assessors, Public Acts of Congress. in all such cases, to transmit such lists, at the fications as aforesaid, appeals will be received and time and in the manner prescribed for the trans- determined by him, relative to any erroneous or mission of the lists of the objects of taxation ly-excessive valuations or enumerations by the asing and being within their respective assessment sessor. And it shall be the duty of the principal districts, to the principal assessor of their collec. assessor in each collection district, during twentytion district, whose duty it shall be to transmit five days after the date of publication, to be made them to the principal assessor of the collection as aforesaid, to submit the proceedings of the asdistrict wherein the said objects of taxation shall sessors, and the lists by them received, or taken lie or be, immediately after the receipt thereof, as aforesaid, to the inspection of any and all perand the said lists shall be valid and sufficient for sons who shall apply for that purpose; and the the purposes of this act; and on the delivery of said principal assessors are hereby authorized to every such list, the person making and delivering receive, hear, and determine, in a summary way, the same shall pay to the assistant assessor one according to law and right, upon any and all apdollar; one-half whereof he shall retain to his own peals which may be exhibited against the prouse, and the other half thereof he shall pay over ceedings of the said assessors: Provided, always, to the principal assessor of the district, for the use That it shall be the duty of said principal assesof such principal assessor. sors to advertise and attend two successive days of the said twenty-five, at the court-house of each county within his assessment district, there to receive and determine upon the appeals aforesaid: And provided, always, That the question to be determined by the principal assessor, on an appeal respecting the valuation of property, shall be, whether the valuation complained of be, or be not, in a just relation or proportion to other valuations in the same assessment district. And all appeals to the principal assessors, as aforesaid, shall be made in writing, and shall specify the particular cause, matter, or thing, respecting which a decision is requested, and shall, moreover, state the ground or principle of inequality or error complained of. And the principal assessor shall have power to re-examine and equalize the valuations, as shall appear just and equitable; but no valuation shall be increased, without a previous notice of at least five days to the party interested, to appear and object to the same, if he judge proper; which notice shall be given by a note in writing, to be left at the dwelling-house of the party, by such assessor as the principal assessor shall designate for that purpose. SEC. 13. And be it further enacted, That the lists aforesaid shall be taken with reference to the day fixed for that purpose by this act as aforesaid; and the assistant assessors, respectively, after collecting the said lists, shall proceed to arrange the same, and to make two general lists; the first of which shall exhibit, in alphabetical order, the names of all persons liable to pay a tax under this act, residing within the assessment district, together with the value and assessment of the ob jects liable to taxation within such district, for which each such person is liable, and, whenever so required by the principal assessor, the amount of direct tax payable by each person, on such objects, under the State laws imposing direct taxes; and the second list shall exhibit, in alphabetical order, the names of all persons residing out of the collection district, owners of property within the district, together with the value and assessment thereof, or the amount of direct tax due thereon, as aforesaid. The forms of the said general lists shall be devised and prescribed by the principal assessor; and lists taken according to such form shall be made out by the assistant assessors, and delivered to the principal assessor, within sixty days after the day fixed by this act, as aforesaid, requiring lists from individuals. And if any assistant assessor shall fail to perform any duty assigned by this act, within the time prescribed by his precept, warrant, or other legal instructions, not being prevented therefrom by sickness, or other unavoidable accident, every such assessor shall be discharged from office; and shall, moreover, forfeit and pay two hundred dollars, to be recovered, for the use of the United States, in any court having competent jurisdiction, with cost of suit. SEC. 15. And be it further enacted, That whenever a county or State district shall contain more than one assessment district, the principal assessor shall have power, on examination of the lists rendered by the assistant assessors, according to the provisions of this act, to revise, adjust, and equalize the valuation of lands and lots of ground, with their improvements, dwelling-houses, and slaves, between such assessment districts, by deducting from, or adding to, either, such a rate per centum as shall appear just and equitable. SEC. 16. And be it further enacted, That the principal assessor shall, immediately after the exSEC. 14. And be it further enacted, That, im- piration of the time for hearing and deciding apmediately after the valuations and enumerations peals, make out correct lists of the valuation and shall have been completed, as aforesaid, the prin- enumeration in each assessment district, and decipal assessor in each collection district shall, by liver the same to the board of principal assessors advertisement in some public newspaper, if any hereinafter constituted, in and for the States, rethere be in such district, and by written notifica- spectively. And it shall be the duty of the printions, to be publicly posted up, in at least four of cipal assessors, in each State, to convene, in the most public places, in each assessment dis- general meeting, at such time and place as shall trict, advertise all persons concerned, of the place be appointed and directed by the Secretary of the where the said lists, valuations, and enumerations Treasury. And the said principal assessors, or a may be seen and examined; and that, during majority of them, so convened, shall constitute, twenty-five days after the publication of the noti-and they are hereby constituted, a board of prin. |