The Rhode-Island Republican. [volume] (Newport, R.I.) 1809-1841, 1813-10-07


tied against the proceedings OF the said assessors
PROVIDED, cieays, That the question to be determn-
ed by the principal assessor, IN appeal respect
ing the valuation OF property. shah be, whether the
valuation complained OF be or be aot in just re-
lation proportion to other valuations in the same
assessment district And all appeals 20 The princi
pal assessors aforesaid, shall he made in writing
and shall specify the particular cause, manner
thing respecting which decision is requested, and
shall moreover state The ground or prinaple of ine-
quality or error complained OF; and the principal
SCISSOR shall have power to reexamine and equaiize
the valuations as shall appear just and equitable
bu; no valuation shall be increased without prcvi-
GUS notice of at least Ave days the party iMercst-
ed to appear and object to the same. if he Judge
proper; which notice shall be given by note in
writing. to be left at the dwelling house of the par
y by such assessor as the principal assessor shall
designate for that purpose. - NJ
Sec. Is ind De H further enacted, That whenever
the quotas or portion of direct tax payable by the
states respectively shall be laid and apportioged by
law on the counties state districts and q coun
y or counties, district or districts shall con-
tam more than one assessment district, then, and
IN that case, the principal assessors shsli have pow
er, examination of the lists rendered by the as
slstant assessors according the provisions of this
act, to revise. adjust and equalzo tie valuaoos of
lands, lots of ground with their improvements,
dwelling houses and slaves, between such assess
ment districts, b, deductng from adding to eth.
el such rate per centum as shall appear just and
equitable.
Sec To- .snd Be it further enacted, That immedis.
tey after hearing appeals and adjusting and equal
izing the valuations according to the provisions Of
the proceeding section, the principal assessors res
pectively shall msrke lists containing the sums
payable according to the assessments aforesaid and
according to the provisions of this act, upon every
object OF taxation within their respective districts,
SO as TO raise upon the rountry or counties, state
district or districts, containing within the collection
districts established by this act, for which they are
respectively appointed, the quota of the direct tax
laid by the United states, which shall have been i'm
posed on such country counties, state district or
districts, by the law laying such direct tax; which
lists shall contain the name of each person residing
within the collection district liable to pay the direct
tax, or OF the person residing within the said district
and having the care or superintendent of property
lying within the said disrics, which is liable TO the
payment OF said tax, where such person or persons
are known, together with the sum payable by each
such person persons aforesaid, on account of the
said direct tax as aforesaid Add where there is any
property within any collection district liable 10 the
payment ot the direct tax, not owned occupied by
under the superintend of any person resident
therein there shall be separate list of such pro-
perty specifying the sums payable, and the names Of
the respective proprietors, where krown.
Sec. IL. .and be it further enacted, That each of
the collectors to be appointed aforesaid, SHALL
within sixty days from the day which the princi-
pal assessors shall have received the lists from the
assistant assessors be furnished by the principal as
sessors with one or more Of the lists prepared in
conformity with the proceeding sections by the prn-
cpa' assessor, signed and certified b, such asses.
sor. And each collector receiving list ss afore.
said, shall subscribe three receipts, one of which
shall be given full and correct copy of such list
which ist and receipts shall remain with the prnci
pal assessor and be open to the inspection Of am
person who may apply to inspect the same and the
other two receipt. shall be given on aggregate STATE
mcnts OF the lists aforesaid exhibiting the gross a.
mount OF taxes to be collected in each county or
state district contained in the collection district ;
one OF which aggregate statements and receipts
shall be transmitted to the Secretary and the other
to the Comptroller Of the Treasury
Sec lS Ind be n further enacs:d, That each col
ector, before receiving any list aforesaid for COL
lection, 'all give bond, with one or more good and
sufficient suretes, to be approved by the Comptro
Ter OF the Treasury, in at least double the amount
OF the taxes assessed in the collection district for
which he may be appointed, which bond shall be
payable to the United states with condition for the
true and faithful discherge Of the duties Of his of
hce according to law, and particularly for the due
collection and payment of ali monies assessed upon
such district and said bond shall be transmitted to
and deposited in the Office of the Comptroller of the
Treasury.
See. 10 Ind be IL .fsrtler enacted That the taxes
80 assessed shall be and remain lieu upon all lands
and other real estate and all slaves Of the ndivdu
ais who may be assessed for the same, during two
years after the time it shall become due and pay abls
and the said lieu shall extend to each and every part
of all tracts or lots of land dwelling HOUSES not
wiistanding the same may have been divided or
aimed in part
Sec 90 .isd be IL further enacted, That each col.
lector shall be authorized appoint by an instru
ment OF writing under his hand and seal, as many
deputies as he nay think proper, assigning to each
such deputy, b. that instrument Of writing, such
portion of his collection district as he may think pro-
per and also to revoke the powers of any deputy,
giving public notice thereof in that portion Of the
district assigned to such deputy. An! each such
deputy shall have the like authority in every res.
pcct to collect the tax assessed within the portion
OF tho district assigned to him, which is by this act
vested in the collector bimself; but each collector
shai in every respect DC responsible both the T.
nited States and to individuals, the case may be
for all monies collected, and for every act done
sepuy collector by any of his deputies whilst acting
sssuch Prssided, That nothing herein contained
shall prevent any collector from collecting himself