Taxes on lands of non-residents in Kentucky and Ohio.Sec. 3. And be it further enacted, That the amount of taxes which by virtue of the provisions of the act for the assessment and collection of direct taxes and internal duties, and of this act, should be laid and Kentucky and Ohio shall be ascertained and levied in the same manner and at the sameResidents' lands transferred by non-residents, in certain cases how to be taxed rates respectively, as they were by the laws of those states in the year eighteen hundred and eleven; and lands in that year entered for taxation as non-residents lands, which since that time may have been sold and transferred to residents, or where the owners of such lands may have become residents, and have had their lands entered for taxation, as residents, the tax on the same shall be collected as the tax on non-residents’ lands: Provided,Proviso. In all cases where sales and transfers shall have been made as aforesaid, or where non-residents have become residents, if they reside on the lands formerly entered as non-residents' lands, they shall have notice from the collector, as in other cases of residents. And if the amount thus laid, shall in either of the said states exceed or fall short of the amount fixed by this act as the quota to be laid on non-residents' lands in said states respectively, the difference shall, in the next ensuing direct tax laid by the authority of the United States, be deducted from or added to the quota of such state, as the case may be.
How the taxes are to be assessed and collected.
Act of July 22, 1813, ch. 16.
Additional collectors in Ohio.Sec. 4. And be it further enacted, That the said tax shall be assessed and collected in the manner provided, and by the officers to be appointed under and by virtue of the act aforesaid, entitled “An act for the assessment and collection of direct taxes and internal duties:” Provided, That there shall be appointed in the state of Ohio six additional collectors, who shall collect the tax due from non-resident proprietors of lands in the said state, shall have the same districts assigned them by the Secretary of the Treasury, reside at the same places which are or may be designated for similar officers under the state authority, and in other respects shall be under the same rules and regulations, be subject to the same penalties and forfeitures as are provided by the above recited act.
Principal assessors to issue precepts to their assistants to carry this act into effect—When.Sec. 5. And be it further enacted, That the principal assessors shall issue their precepts to the assistant assessors for the purpose of carrying into effect this act on the first day of February next, and the assessments shall have reference to that day.
States to vary, if they please, the district and county apportionments of tax.Sec. 6. And be it further enacted, That each state may vary, by an act of its legislature, the respective quotas imposed by this act on its several counties or districts, so as more equally and equitably to apportion the district and the tax hereby imposed; and the tax laid by this act shall be levied and collected in conformity with such alterations and variations, as if the same made part of this act, provided that an authenticated copy thereof be deposited in the office of the Secretary of the Treasury prior to the first of April next; in which case it shall be the duty of the said Secretary to give notice thereof to the proper principal collectors in such state.
States may pay their respective quotas and be entitled to certain deductions.
Proviso.Sec. 7. And be it further enacted, That each state may pay its quota into the Treasury of the United States, and thereon shall be entitled to a deduction of fifteen per centum if paid before the tenth day of February next, and of ten per centum if paid before the first day of May, in the same year; Provided, That notice of the intention of making such payment be given to the Secretary of the Treasury one month prior to such payment; and in case of payment so made he shall give notice thereofAct of January 17, 1814, ch. 4. to the principal assessors and collectors of such state; and no further proceedings shall thereafter be had under this act in such state.
The States of Ohio and Louisiana may collect of purchasers of United States’ lands an equal proportion of the tax of the states respectively.Sec. 8. And be it further enacted, That if either the states of Ohio or Louisiana shall pay its quota according to the provisions of the preceding section, the legislature thereof shall be, and they are hereby authorized and empowered to collect of all the purchasers of public lands, under any law of the United States, a just and equal proportion of the equal proportion of the
