The first seven sections of the statute were devoted
to advancing very largely the rates of duties on imports, and to
supplement this the eighth section provided that a direct tax of
$20,000,000 should be annually laid and that certain amounts therein
specified should be apportioned to the respective States. The remainder
of the law, consisting of fifty sections, contained the most particular
and detailed provisions for the collection of the tax through Federal
machinery.
It was declared, among other things, that the tax should be assessed
and laid on all lands and lots of ground, with their improvements and
dwelling houses; that the annual amount of said taxes should be a lien
upon all lands and real estate of the individuals assessed for the same,
and that in default of payment the said taxes might be collected by
distraint and sale of the goods, chattels, and effects of the delinquent
persons.
This tax was laid in execution of the power conferred upon the General
Government for that purpose by the Constitution. It was an exercise
of the right of the Government to tax its citizens. It dealt with
individuals, and the strong arm of Federal power was stretched out to
exact from those who owed it support and allegiance their just share
of the sum it had decreed should be raised by direct taxation for the
general good. The lien created by this tax was upon the land and real
estate of the "individuals" assessed for the same, and for its
collection the distraint and sale of personal property of the "persons
delinquent" were permitted.
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