Volume 3
Public Law 14–III
to enlarge the time for ascertaining the annual transfers and changes of property subject to the direct tax, and for other purposes.
Approved January 17, 1816
Statutory text
An Act
to enlarge the time for ascertaining the annual transfers and changes of property subject to the direct tax, and for other purposes.
Be it enacted by the Senate and House of Representatives of the
Further time allowed to principal assessors for ascertaining transfers and changes of property.
United States of America, in Congress assembled,
That instead of the month of January, heretofore prescribed by law to the principal assessors, for inquiring and ascertaining annually, what transfers and changes of property have been made and effected in their respective districts, subsequent to the next preceding valuation, assessment, and apportionment of the direct tax, the month of April, annually, shall be, and the same is hereby substituted and prescribed for that purpose. And instead
Further time also allowed for notifying collectors to proceed to the collection, &c.
of the month of May, heretofore prescribed by law, for annually notifying the collectors of the several collection districts, to proceed to the collection of the direct tax, the Secretary of the Treasury may substitute the month of June, annually, if such enlargement of the time be, in his opinion, proper and necessary.
Sec. 2.
And be it further enacted, That the change of times, by
Change of times to be applicable to furniture tax, &c.
this act prescribed and authorized in relation to the direct tax, shall also be allowed and applied in relation to the duties on household furniture, and gold and silver watches.
Approved, .