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An Act for the assessment and collection of the revenue in the State of Missouri. 1863 61 (1863)

handle is hein.slavery/ssactsmo0249 and id is 1 raw text is: § 3. The taxable inhabitants of each township in said counties shall meet such collector at the time and place appointed by such notices, and pay such taxes as may be due against them. § 4. That if any tax payer shall fail or neglect to pay to such collec- tor his taxes, at the time and place required by such notices, then it shall be the duty of the collector, if any such tax payer shall not, within twenty days after the time mentioned in any such notice, meet the collector wher- ever he may be found and pay all taxes charged against him, to add an additional tax of ten per cent. upon the amount of the taxes of such tax payer, as costs and fees, in addition to such costs and fees as are now pro- vided; and the collector shall proceed to collect said taxes in the manner herein provided by law, provided that the said additional tax of ten per cent. shall not be chargeable against persons who are absent from their homes engaged in the pilitary service of the State or the United States. § 5. That if any such collector shall, after giving the notices required by the provisions of this act, fail to attend at the time 'and place appointed, as required by this act, and collect such taxes, such collector shall forfeit and pay to the party injured double the amount of damage he may sustain by reason of any failure, to be recovered by action of debt, before any court of competent jurisdiction. § 6. That it shall be the duty of such collectors in all things not herein provided for, and where the same is not inconsistent with this act, to be governed by the general law governing the collection of the revenue for the State and counties that may be in force for the time being, and that the general law for the assessment and collection of the revenue, where incon- sistent with this act, is hereby declared to be inoperative in the above named counties. § T. The sheriffs of the different counties to which this act applies shall receive ten per cent. less as compensation for all such moneys as are collected at the time and place appointed for such collection as aforesaid. This act to take effect and be in force from and after its passage. Approved February 15, 1864. REVENUE: ASSESSMENT AND COLLECTION. AN ACT for the assessment and collection of the revenue in the State of Missouri. ARTICLE I. Of the objects of taxation, the rates of taxation and the subjects exempt from taxation. ( 1. Objects of taxation; subjects of taxation; § 5. Notes and bonds taken for real estate shares in manufacturing companies on which tax has been paid not tax- not taxable; salaries taxable. able for that year; what law deter- 2. Subjects exempt from taxation. mines the character of property 3. Certain notes and bonds not taxable for owned by residents of this State and, a certain period. situate in other States. 4. Rates of taxation. 61 REVENUE.

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