Chapter IX. *to facilitate the Collection of the direct Tax in the State of Delaware.*Feb. 21, 1868. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Direct tax in Delaware, provisions as to collection of
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CHAP. IX.— An Act *to facilitate the Collection of the direct Tax in the State of Delaware.*Feb. 21, 1868. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Direct tax in Delaware, provisions as to collection of.That the valuation enumerated in the assessment list for direct tax in the State of Delaware, completed April nineteenth, A. D. eighteen hundred and sixty-seven, being the valuation 1861, ch. 45, § 13, 53.of real estate as owned at or near the time of the completion of Vol. xii. pp. 297, 311.said assessment, is hereby declared and made a lawful assessment of the direct tax of seventy-four thousand six hundred and eighty-three dollars and thirty-three and one-third cents, apportioned to the State of Delaware by virtue of an act of Congress entitled “ An act to provide increased revenue from imports to pay interest on the public debt and for other purposes,” approved August fifth, eighteen hundred and sixty-one, upon the valuation therein enumerated, with the same force and effect as if made with reference to the date mentioned in the thirteenth section of said act; and that all existing provisions of law for the collection of said direct tax in the loyal States, except as provided in the fifty-third section of said act, shall be applicable to the collection of the tax therein assessed.
The notification of the time and place where appeals would be received and determined relative to said assessment, given by the assessor immediately after said completion, shall be deemed a lawful notice, and all proceedings under said notice, and in general in relation to said assessment, are hereby made as valid and legal as they would have been had the assessment been valid from its commencement. Sec. 2. *And be it further enacted,*Assessment list when to be delivered to collector.
That the time within which the assessor is required to deliver the assessment list to the collector shall be within twenty days from the passage of this act. Sec. 3. *And be it further enacted,*Lien for how long. That the lien provided for by the thirty-third section shall be and remain in force during two years after the Vol. xii. p. 303.taxes assessed in accordance with the first section of this act shall become due and payable. FORTIETH CONGRESS. Sess. II. Ch. 9, 10, 11, 13. 1868.37 Sec. 4. *And be it further enacted,* That all necessary expenses in procuringExpenses, how to be paid. copies of the State assessment lists and for advertising connected with the assessment and collection of the tax shall be paid out of any money in the treasury not otherwise appropriated, the accounts for such expenses being first approved by the Secretary of the Treasury.
Approved, February 21, 1868.