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states, and in each and every subdivision of such districts respectively, and to vary and adjust the said valuations by adding thereto, or deducting therefrom such rate per centum as to them shall appear just and reasonable: Provided always, that the relative valuations of different tracts of unseated land in the same subdivision shall not be changed or affected.

Commissioners may direct deductions.Sec. 2. And be it further enacted, That the said commissioners may direct the deductions and additions aforesaid to be made out and completed by the principal assessors of the aforesaid assessment districts respectively, or, if they shall deem it more proper, by their own clerk, and by such assistants as they shall find necessary and appoint for that purpose: Provided always, that the compensation to be made to the said assistants shall not exceed the pay allowed to the assistant assessors by the act aforesaid.Compensation.

Approved, May 10, 1800.

Statute Ⅰ.



May 10, 1800.

Chap. LIV.An Act supplementary to an act, intituled “An Act to establish the compensation of the officers employed in the collection of the duties on impost and tonnage.”[1]

Act of March 2, 1799, ch. 23.
Allowance to certain collectors.
Section 1. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That from and after the thirtieth day of June next, there shall be allowed and paid annually, to and for the use of the several collectors and surveyors appointed, and to be appointed pursuant to law, and employed in the collection of the duties of imports and tonnage, in the districts herein after mentioned, in addition to their fees and emoluments otherwise allowed by law, the sums following respectively, that is to say:—To the collectors of Passamaquody, Waldoborough, and St Mary’s, two hundred and fifty dollars each; to the collectors of Machias, Great Egg Harbor, Little Egg Harbor, Perth Amboy, Bridgetown, Sunbury, and Georgetown in Maryland, one hundred dollars each; and to the collectors of Sagg Harbor, Brunswick, in Georgia, and Dumfries, fifty dollars each; to the surveyor of Bermuda Hundred, one hundred and fifty dollars; and to the surveyors of Newport, Providence, Port Royal, Alexandria, and Saybrook, one hundred dollars each.

Commissions to certain collectors.Sec. 2. And be it further enacted, That in lieu of the commissions heretofore allowed by law, there shall, from and after the thirtieth day of June next, be allowed to the collectors for the districts of Alexandria, Petersburg, and Richmond respectively, two and an half per centum, on all monies which shall be collected and received by them; to the collector for the district of Boston and Charlestown, and to the collectors of Baltimore and Philadelphia, three eights of one per centum; to the collectors of Charleston, South Carolina, Salem and Norfolk and Portsmouth, three quarters of one per centum; to the collector of the district of Portland, one per centum, for and on account of the duties arising on goods, wares and merchandise imported into the United States, and on the tonnage of ships and vessels.

Certain collectors to deposit bonds in bank for collection.Sec. 3. And be it further enacted, That it shall be the duty of the collectors of the several districts of Philadelphia, New York, Boston, Baltimore, Norfolk and Charleston, and they are hereby respectively directed to deposit for collection in the Bank of the United States, or at an office of discount and deposit of the said bank, all the bonds taken, or to be taken by them, for duties by virtue of any law of the United States; but on all money collected by the said banks the commissions aforesaid are to be allowed the said collectors in like manner as if received by them.

Approved, May 10, 1800.