United States Statutes at Large/Volume 3/14th Congress/2nd Session/Chapter 103
Chap. CIII.—An Act respecting the assessment and collection of the direct tax.
Where appeals have been taken and not legally acted on, &c., the Secretary of the Treasury shall direct the appeals to be acted on by the principal assessor, &c.
Act of Jan. 9, 1815, ch. 21.Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That in all cases in which appeals have been taken, and the same shall not have been legally acted on by a principal assessor, in any collection district, in regard to the enumerations, valuations, or revisions, of property, subject to the direct tax, the Secretary of the Treasury, shall be, and he is hereby, authorized to direct the said appeals to be acted on by the principal assessor of such collection district, and such appeals shall be conducted, as nearly as may be, in conformity with the provisions of the 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 the ninth day of January, one thousand eight hundred and fifteen, so far as respects the direct tax imposed in that year, and with the provisions of an Act of April 26, 1816, ch. 82.act supplementary thereto, passed the twenty-sixth day of April, one thousand eight hundred and sixteen, so far as respects the direct tax imposed in that year.
Deeds to be acknowledged by collectors, &c.Sec. 2. And be it further enacted, That all deeds for real estate, sold for taxes by any designated collector, or by the collector for the District of Columbia, shall be made, executed, and acknowledged, by such collector, or proved in due form; and for every such deed the purchaser, or grantee, shall pay to the said collector, for his use, the sum of one dollar.
5000 dollars appropriated.Sec. 3. And be it further enacted, That to defray the expenses authorized by this act, there is hereby appropriated a sum not exceeding five thousand dollars, to be paid out of any money in the treasury not otherwise appropriated.
Approved, March 3, 1817.