Virginia Argus. [volume] (Richmond, Va.) 1796-1816, 1813-08-26

the slaves of such absent persons, of which lists
are required, and to make lists ofthe same ac-
cording to the form prescribed by this act,
| which lists, being subscribed by the said as
SCISSOR, shall be taken and reputed as good aud
sufficient lists OF such property under and for
| the purposes of this act.
| Sec. 10. Ind be it further enacted, That the
owners, possessors or persons having the care
and management Of lands, lots Of ground, dwell
ling houses and slaves not lying or being with
in the assessment district in which they reside,
| shall be permitted TO make out and deliver the
list thereof, required by this act, Crowded
the assessment district IN which the said OBJ
Jects OF taxation lie or be, is therein distinctly
stately at the time and in the manner prescri
bed, to the assessor of the assessment district
Wherein such persoas reside. And it shall be
the duty OF the sssistent assessors in all such
cases, to transmit such lists at the time and in
the manner prescribed for the transmission of
the lists of the objects of taxation, lying and
being within their respective assessment dis.
tiIcts, to the principal assessor oftheir collec-
ton district, whose duty it shall be TO transmit
them to the principal assessor of the collection
district wherein the said objects of taxation
shall lie, or be, Immediately after the receipt
thereof, and the said lists shalt be valid, and
sufficient FOR the purposes of this act; aud on
the delivery of every such list, the person MAX
ing and delivering the same, shall pay to the
he shall retain to his own use, and the other
half thereof, he shall paw over TO he priRcipal
assessor OF the district forthe use of such prin.
cipal assessor. 80
Sec. IS. .fnd be ;t further eroesed, That
the lists aforesaid shall be taasn with re-
ference to the day fixed for thar purpose by
the act or acts of Congress, laying the tax
or taxes; and the assistant assessors res
pectivcly, after collecting the said lists,
shall proceed to arrange the same, and to
make two general lists the first of which
shall exhibit, in alphabetical ORDER the
names of all persons liable to paw a tax,
under the authority of the United States,
residing within the assessment district, to-
gether with the value and assessment of
the objects liable to taxation within such
district, for which each such person is liza
bic TO pay direct tax, and whenever so re-
CURED by the principal assessor, the a
mount OF direct tax, payable by each person
on such objects, under the state laws i'm
posing direct taxes and the second lists
shall exhibit In alphabetical order, the
names OF all persons residing out of the
collection district, owners of property with
In the district, together with the value and
assessment thereof, or amount of direct
tax due thereon as aforesaid. The forms of
the said general lists, shall be devised and
prescribed by the principal assessor, and
lists taken according to such form shall be
made ontby the assis ant assessor, and de-.
ilvsred TO the principal assessor within six
~ days after the day fixed by the act of
Congress requiring lists from individuals
And II any ASSISTANT assessors shall fail to
pertnrm any duty assigned by this act, with
IN the time prescribed by his precept, war.
rant or other legal instructions, not being
prevented therefrom by sickness or other
unavoidable accident, every such assessor
sbail be discharged from Office. and shall
moreover forfeit and pay two hundred dol.
lars, TO be recovered for the use of the Uni
ted States in any court having competent
Jurisdiction, with costs ofsuit.
Sec. IA. ind be ii. further exacted, That
immediately after the valuations and emu
merations shall have been completed as q
foresaid, the principal assessor in each col.
lection district, shall by advertisements in
some public newspaper. if any such there
De IN such district, and to be publicly post
ed up in at least four cf the most public
places in each assessment district, advertise
all persons concerned of the place where
the said lists, valuations and enumerations
may be seen and examined and that dur.
ing twenty five days after the publication of
the notification as aforesaid, appeals will
be received and determined by him relative
W any SiTOiICOuS or eHCSSSlNS Vdluatl0nS or
ennmerations by the assessor. And it shall
be the duty of the principal assessor in each
collection district, during twenty FIVE days
after the date of public notification to be
made as aforesaid, to submit the proceed
ings OF the assessors, and the lists by them
received or taken as aforesaid, to tie in
spection of any and all persons who shall
apply for that purpose and the said prin-
cipal assessors are hereby authorised to re.
ceiVe, hear and determine, in a summary
way. according to law and right, upon any
and all appeals which may be exhibited a.
gainst the proceedings Of the said assessors:
| Provided, always, That the question to be
determined by the principal assessor. on
an appeal respecting the valuation of proper.
ty shall be whether the valuation complain
ed OF be or be not in a just relation or pro-
| portion to other valuations in the same as
sessment district. And all appeals TO the
| principal assessors as aforesaid, shall be
! made in writing, and shall specify the
| particular cause, matter or thing respecting
which decision is requested, and shall
moreover state the ground or principle of
inequality or error complained of and the
/ principal assessor shall have power to re-
| examine and equaIizc the valutions as sI1lil
| appear just and equitable but no valua
| ton tfaIl be increa sed without a previous
notice of at least five days TO the party in
| terested to appear and object TO the same,
If he judge proper which notice shall be
| given BY note in writing, to be lett at the
I dwelling house of the marty hv such asses-