United States Statutes at Large/Volume 2/6th Congress/2nd Session/Chapter 33
[Obsolete.]
Chap. XXXIII.—An Act to amend the act, intituled “An act to provide for the valuation of lands and dwelling-houses, and the enumeration of Slaves, within the United States,” and to repeal the act, intituled “An act to enlarge the powers of the surveyors of the revenue.”
Act of July 11, 1798, ch. 70.
Surveyors of the revenue to make certain returns to the supervisors and inspectors of the revenue.
1798, ch. 75.Section 1. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That each surveyor of the revenue who has been or shall be appointed under the act, intituled “An act to provide for the valuation of lands and dwelling-houses, and the enumeration of slaves within the United States,” after completing the lists of the sums payable, for every dwelling-house and slave within the district to which such surveyor does or shall belong, and delivering the same to the collector of the revenue, and after taking receipts for such lists from the collector, in the manner provided by the act, intituled “An act to lay and collect a direct tax within the United States,” shall transmit to the supervisor of the district, or to the inspector of survey, in any district comprehending more than one survey of inspection, to which such surveyor does or may belong, the receipts given by the collector for such lists, together with all the records of the lists, valuations and enumerations, which he has received or shall receive, or which doth or shall exist in his office under authority of the act first mentioned; and it shall be the duty of such supervisor or inspector to receive such receipts, records and papers, and safely to preserve the same.
Repeal of part of the former act.
1798, ch. 70.Sec. 2. And be it further enacted, That so much of the act, intituled “An act to provide for the valuation of lands and dwelling-houses, and the enumeration of slaves,” as makes it the duty of the surveyors of the revenue to record the transfers of lands or dwelling-houses, included in the said valuations, and to view and apportion the value of such land or dwelling-houses as shall be divided by sale or partition, and to value and asses new dwelling-houses and lands which are exempted, but which shall cease to be exempted from taxation by the laws of the state, where the same shall be situated, and to cancel or reduce the valuation of dwelling-houses houses, which may be damaged or destroyed by fire or other accidents, shall be and the same is hereby repealed.
Repeal of a former act.
1800, ch. 60.Sec. 3. And be it further enacted, That the act, intituled “An Act to enlarge the powers of the surveyors of the revenue,” passed on the thirteenth day of May, in the year one thousand eight hundred, shall be and the same is hereby repealed.
Approved, February 27, 1801.