out of the collection district, owners of property within the district, together with the value and assessment thereof, or amount of direct tax due thereon. The forms of these 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 assessor, and delivered to the principal assessor within sixty days after the day for requiring lists from individuals. Immediately after the valuations and enumerations shall have been completed, the principal assessor in each collection district shall, by advertisement in some public newspaper, if there be any in the district, and by notifications pasted up in at least four of the most public places in each assessment district, give notice of the place where the lists may be seen and examined for 25 days after the publication of the notice, and that during that time appeals will be received and determined by him relative to any erroneous or excessive valuations or enumerations by the assistant assessor. These appeals must be made in writing, and must specify the particulars respecting which a decision is requested; they must likewise state the ground or principle of inequality or error complained of, the only question to be determined by the principal assessor, on an appeal, being, whether the valuation complained of be in a just proportion to other valuations in the same assessment district. The principal assessor is accordingly empowered 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.

When the quotas of direct tax payable by the states shall be apportioned by law on the collection districts, and those districts contain more than one assessment district, the principal assessors are empowered to equalize the valuations between the assessment districts, by deducting from or adding to either such a rate per cent. as shall appear just and equitable.

After hearing appeals, and adjusting and equalizing the valuations as above, the principal assessors shall respectively make out lists containing the sums payable upon every object of taxation within their respective districts, so as to raise upon the collection district for which they are appointed its quota of direct tax; which lists shall contain the name of each person residing within the collection district liable to pay the direct tax, or of the person residing within the district and having the care or superintendence of property lying within the district, which is

liable to the payment of the tax, where such person or persons are known, together with the sum payable by each person on account of the said direct tax as aforesaid. And where there is any property within any collection district, liable to the payment of the direct tax, not owned or occupied by, or under the superintendence of any person resident therein, there shall be a separate list of such property, specifying the sums payable, and the names of the respective proprietors, where known. One of each of those lists shall be furnished to the district collector within 60 days from the time when the different lists shall have been received from the assistant assessors. The collector, on receiving the lists, shall give the principal assessor three receipts, one on a correct copy of the lists, the other two on aggregate statements of the gross amount of the taxes to be collected in his district. The receipt which is written on the copy of the lists shall remain with the principal assessor, and shall be open to public inspection; the other two shall be transmitted, the one to the secretary, the other to the comptroller of the treasury. Each of the collectors, or his deputies, shall, within ten days after receiving his collection list, advertise in one newspaper printed in his collection district, if any there be, and by notifications to be posted up in at least four public places in his collection district, that the tax has become due, and state the times and places at which he will attend to receive the same, which shall be within twenty days after such notification; and with respect to persons who shall not attend, according to such notifications, it shall be the duty of the collector to proceed as follows.

1. With respect to property owned by persons residing in the same collection district. Within 60 days after the receipt of the collection lists, it shall be the duty of each collector, in person or by deputy, to apply once at their respective dwellings within such district, and there demand the taxes; and if they shall not be then paid, or within twenty days thereafter, it shall be lawful for such collector and his deputies to proceed to collect them by distress and sale of the goods, chattels, or effects of the persons delinquent, with a commission of eight per cent. for the use of such collector. But it shall not be lawful to make distress of the tools or implements of a trade or profession, beasts of the plough, necessary for the cultivation of improved lands, arms, or household furniture, or apparel necessary for a family. When effects sufficient to satisfy the tax cannot be found, the collector, having first advertised the same for 30 days in a newspaper printed within the collection district, if such there be, and having posted up in at least ten public places within the same a notification of the intended sale, thirty days previous thereto,

shall proceed to sell at public sale, so much of the property as may be necessary to satisfy the taxes due, with an addition of twenty per cent. for defraying charges; and if the property cannot be sold for the amount of the tax due with the said additional per centum, the collector shall purchase it in behalf of the United States for such amount. The proprietors shall be allowed to redeem their property, however, before the sale, by payment of the tax with an addition of ten per cent., and within two years after the sale, by payment to the collector, for the use of the purchaser, the amount paid by such purchaser, with interest at the rate of twenty per cent. per annum ; deeds consequently cannot be given in pursuance of such sales, until after the expiration of two years.

2. With respect to property owned by persons residing in a different collection district. A collector is to be designated in each state by the secretary of the treasury, to whom lists are to be transmitted by all the other collectors within the state, of all the property coming under this description, for which the taxes have not been paid within ninety days after the receipt of the collection lists from the different assessors. The state collector shall then publish for sixty days, in at least one newspaper within the state, a notification of all the lists and taxes thus transmitted to him, and, after the expiration of a year from the day on which the district collector first notified the taxes to have become due, shall proceed to sell so much of the property as may be necessary to satisfy the taxes, with an addition of 20 per cent. for defraying charges. After the sale, the state collector is to deposit with the clerks of the respective district courts within whose district the property lies, correct lists of the property sold, together with the names of the owners or presumed owners, of the purchasers at the public sales, and of the amount paid by them. The property may be redeemed in the same manner as the first-mentioned species, by application to the collector if before the sale, and to the clerk of the district court if within two years after the sale, at the expiration of which period, deeds shall be given to the purchasers by the clerks, on the payment of $2 for each.

In all cases where lands may be sold for the payment of direct taxes belonging to infants, persons of insane minds, married women, or persons beyond sea, such persons shall have the term of two years after their respective disabilities shall have been removed, or their return to the United States, to redeem lands thus sold, on their pay ing into the clerk's office the amount paid by the purchaser, together with ten per cent. per annum thereon; and on their paying to the purchaser of the land a

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compensation for all improvements he may have made on the premises subsequent to his purchase, the value of which improvements to be ascertained by three or more neighbouring freeholders to be appointed by the clerk, who on actual view of the premises shall assess the value of such improvements on their oaths, and make a return of such valuation to the clerk immediately.

The direct taxes are a lien on all estates on which they are assessed for two years after becoming due.

Collectors are bound to give receipts when required for all sums collected by them, and in case of their being guilty of extortion or oppression in the execution of their duties, or of demanding more than is authorized by law, a sum not exceeding $300 may be recovered from them by the party injured, in any court having competent jurisdiction.

The following sums are to be allowed to the assessors for their services to each principal assessor, two dollars for every day employed in hearing appeals and making out lists, and four dollars for every hundred taxable persons contained in the tax list as delivered by him to the collector: to each assistant assessor one dollar and fifty cents for every day actually employed in collecting lists and making calculations, the number of days necessary for that purpose being certified by the principal assessor, and approved by the comptroller of the treasury, and three dollars for every hundred taxable persons contained in the tax list as completed and delivered by him to the principal assessor: the assessors are likewise to be allowed reasonable charges for books and stationary used in the execution of their duties.

In cases where no person can be found in any collection district or assessment district, to serve either as collector, principal assessor, or assistant assessor, the president is authorized to appoint one of the deputy postmasters in such districts to serve as collectors or assessors, as the case may be: and it shall be the duty of such deputy postmaster to perform accordingly the duties of such officer.

21. The internal duties are to continue in force until a year after the conclusion of a peace with Great Britain, and during their continuance the secretary of the treasury is directed to lay before congress annually in the month of December, separate accounts of all monies received on account of them, and on account of the direct tax (whenever laid,) showing upon what articles or subjects of taxation those duties accrued; also, the amount of monies paid to collectors, assessors, assistant assessors, or other officers employed in the collection; distinguishing the amount of monies received from each state, and from

what tax or species of duties received; and distinguishing also the amount of monies paid to the officers in each state.

$22. In the passage of these revenue laws, there was but little debate on either side of the house. The principal opposition was directed against the bill laying the direct taxes, and it was contended that it would be better to raise the revenue expected from this source, by an increase of the duty on distilled liquors. Direct taxes, it was urged, are paid by constraint, indirect by choice. Should the crops of the farmer be cut short, his cattle die, or should he be unfortunate any other way, he can relieve himself from the burthen of indirect taxes, by reducing in his family the consumption of the article taxed. With direct taxes there is no such alternative. It is said that the owner of land can always pay the demands of government: but land taxes sometimes fall upon the poor tenant, and the owner himself is not always able to pay, his land being often mortgaged to the last cent. A vast number of new settlers, who have purchased land on credit, and who have undergone every privation, and have with the utmost difficulty paid the state taxes, and the interest and perhaps instalment of their purchase, would be utterly ruined by the burthen of a new land tax.

The great importance, in a government like ours, of preserving the affections of its citizens was likewise urged. But by a direct tax much discontent would be created; for while men will suffer much while left to choice, they will endure but little without murmuring, when constrained by the hand of power.

The wisest object of government is to tax the luxuries, and not the necessaries of life, and it is of importance that the laws should curb vice and cherish morality. Both these objects are effected by the tax on spirituous liquors.

It is but justice, it was added, that the burthens as well as the benefits of the union should be equally borne. Those who live on the seabord pay a heavy tax on their imported liquors, and it is but reasonable that those in the more remote parts of the union should be taxed in their domestic spirits.

On the other hand it was urged, that there was a certain length to which taxation might be carried, and no farther. By an increase of the duty, the amount of the revenue was actually lessened.

That if every one insisted on the system of taxation which he thought best, there never could be any system adopted, and therefore it was necessary for every one to give way a little.

The natural and inherent difficulties of finance, it was stated, are aggravated in America by the diversity of the states, their sovereignty, and dissimilar resources for revenue, and conse