United States Statutes at Large/Volume 3/14th Congress/1st Session/Chapter 24
Chap. XXIV.—An Act to reduce the amount of direct tax upon the United States and the District of Columbia, for the year one thousand eight hundred and sixteen; and to repeal in part the act entitled “An act to provide additional revenue for defraying the expenses of government, and maintaining the public credit, by laying a direct tax upon the United States, and to provide for assessing and collecting the same;”Act of 1815, ch. 60. and also the act entitled “An act to provide additional revenue for defraying the expenses of government, and maintaining the public credit by laying a direct tax upon the District of Columbia.”
The act of Jan. 9, 1815, ch. 21, which imposed a direct tax of six millions of dollars, repealed.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That so much of the act entitled “An act to provide additional revenues for defraying the expenses of government and maintaining the public credit, by laying a direct tax upon the United States, and to provide for assessing and collecting the same,” passed on the ninth of January, one thousand eight hundred and fifteen, as lays a direct tax of six millions of dollars for the year one thousand eight hundred and sixteen, and for succeeding years, be, and the same is hereby repealed.
A direct tax of three millions of dollars imposed.
Act of August 2, 1813, ch. 37.
Re-enacted in a reduced form.
Act of Jan. 9, 1815, ch. 21.Sec. 2. And be it further enacted, That a direct tax of three millions of dollars be, and the same is hereby laid upon the United States, for the year one thousand eight hundred and sixteen, and apportioned to the states respectively in the manner, and according to the sums prescribed by the first section of an act, entitled “An act to lay and collect a direct tax within the United States,” and all the provisions of the act, entitled “An act to provide additional revenues for defraying the expenses of government, and maintaining the public credit, by laying a direct tax upon the United States, and to provide for assessing and collecting the same,” passed on the ninth of January, one thousand eight hundred and fifteen, except so far as the same have been varied by subsequent acts, and excepting the first section of the said act, shall be held to apply to the assessment and collection of the direct tax of three millions of dollars, hereby laid upon the United States.
Direct tax on the district of Columbia.
Act of Feb. 27, 1815, ch. 60.Sec. 3. And be it further enacted, That so much of the act entitled “An act to provide additional revenue for defraying the expenses of government and maintaining the public credit, by laying a direct tax upon the District of Columbia,” passed the twenty-seventh of February, in the year one thousand eight hundred and fifteen, as lays a direct tax of nineteen thousand nine hundred and ninety-eight dollars, and forty cents, upon the said district for the year one thousand eight hundred and sixteen, and for succeeding years, be, and the same is hereby repealed.
A direct tax of $9,999, &c. on the District of Columbia.
Act of Feb. 27, 1815, ch. 60.Sec. 4. And be it further enacted, That a direct tax of nine thousand nine hundred and ninety-nine dollars, and twenty cents be, and the same is hereby laid upon the District of Columbia, for the year one thousand eight hundred and sixteen, and all the provisions of the act entitled “An act to provide additional revenues for defraying the expenses of government and maintaining the public credit, by laying a direct tax upon the District of Columbia,” passed on the twenty-seventh day of February, in the year one thousand eight hundred and fifteen, except so far as the same have been varied by subsequent acts, shall be held to apply to the assessment and collection of the direct tax which is herein before laid upon the said district.
Secretary of the Treasury may give directions for suspending the execution of this law in those states which assume the payment of their quotas of direct tax.Sec. 5. And be it further enacted, That whenever the Secretary of the Treasury shall be duly advise of the assumption by any state of the payment of its quota of the said direct tax, he shall give directions to the assessors of such state to suspend the further execution of their respective offices in relation to this act: provided, that if any state, so assuming the payment of its quota of said direct tax, shall fail to pay the same at the time fixed upon for such payment, the Secretary of the Treasury shall instruct the assessors of said state to proceed in the execution of their respective duties, in relation to this act.
Purchasers of public lands in Ohio and Louisiana made eventually liable for their proportions of taxes assumed by these states.
Act of Jan. 9, 1815, ch. 21.Sec. 6. And be it further enacted, That if either states of Ohio or Louisiana shall pay its quota of the direct tax according to the provisions of the act entitled “An act to provide additional revenues for defraying the expenses of government, and maintaining the public credit, by laying a direct tax upon the United States and to provide for assessing and collecting the same,” 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 quota of said states respectively, the compact between the United States and the said states to the contrary notwithstanding.
Approved, March 5, 1816.