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

And certificate of such oath or affirmation
shall be delivered to the collector of the dis
trict for which such assessor shall be appoint
ed and every assessor, acting in the said Of
| fee, without having taken the said oath or at
| hrmation, shall forfeit and pay one hundred
dollars, one moiety to the use of the United
States and the other to him who shall first sue
for the same, to be recovered with costs of suit,
| in any court having competent Jurisdiction.
Sec. ). .9nd be 1t further enacted, That tho
| Secretary Of the Treasury shall establish regu-
lations suitable and necessary for carrying this
act into effect; which regulations shall be bind
| ing on each assessor in the performance of the
| duties enioined by or under this act and also
| frame instructions for the said assessors, pur-
| suant To which instructions, and whenever n di-
rect tax shdl be laid blythe authority of the U
nited States, the said principal assessors shall,
respectively, on such day as may be fixed by
law laying such tax, direct and cause the Sc
veral assistant assessors in the district. to in
quire after and concerning all lands, lots of
| ground with their improvements, dwelling hou-
| ses and slaves, made liable to taxation, under
any direct tax so laid by the authority of IT,,
United States, by reference as we'll to any lisls
| of assessment or collection, taken under the
! laws of the respective states, to any other
records or documents, and by all other lawful
ways and means, and to value and enumerate
| the said objects of taxation in the manner pre-.
| scribed BY this act, and in conformity with the
| regulations and instructions above mentioned
! Sec. S. dnd Be it further enacted, That when
ever direct tax shall be laid by the authority
ofthe United States, the same shall be assessed
and laid on the value of all lands, lots of ground
with their improvements, dwelling houses and
| slaves, which several articles subject to taxa
ton. shall be enumerated and valued BY the
respective assessors, at the rate each OF them
is worth in money Procilea hoSys0er, That all
property OF whatever kind, coming within any
OF the foregoing descriptions, and belonging to
TIC United States, or any state or permanently
or specially exempted from taxation by the
laws of the state wherein the same may he 81
| tuated, shall be exempted from the aforesaid
enumeration and valuation, and from the direct
tax aforesaid
Sec. 6. And Be &c further enacted, That the
respectiye assistant assessors shall, immediate.
| y after being required as aforesaid by the prn.
cipal assessors, proceed through every part of
| their respective districts, and shall require all
persons owning, possessing, or having the care
or management OF any lands, lots of ground
dwelling houses or slaves, lying and being With.
! in the collection district where they NAV re-
side, and liable to direct tax as aforesaid, to
deliver written lists of the same; which lists
spall be made IN such manner as may be direc-
ItedEby the principal assessor, and as far as
tpras{icable, confornably to those which MAJ
| be required for the same PURPOSE, under the
authority OF the respective states.
5SSec n. dnd-6e tt further enacted, That If any
person as aforesaid, shall not be prepared to ex.
| hibit written list when. required, and shall
consent 20 discl9se tAe@partioa,ass Of any and
! ali the kinds, lots ofground with their improve.
ments, dwelling houses aud slaves, taxable as
ateresaki, then, and in such case, it shall be
the dut9 of the officer to make such list, which
| being distinctly read and consented 70, shall be
| received as the list of sucl, person.
Sec g. and be IL further enactea, That IL any
| such person shall deliver or disclose to any as
| SCISSOR appointed in pursuance Of this act. and
| requiring list orlists as aforesaid, any false
or fraudulent list, with intent to defea. or e.
| wade the valuation or enumeration hereby in
| tended to be made, such person so offending
4 and being thereof convicted before any court
having competent jurisdiction, shall be fined
\ in sum not exceeding five hundred dollars,
nor less than one hundred dollars, at the dis.
erection of the court, aud shah pay all costs and
J eharges of prosecution and the valuation and
enumeration required by this act, shall, in all
such cases, be made as aforesaid, upon lists ac-
| cording to the form above described, to be made
| out by the assessors respectively, which lists
! the said assessors are hereby authorised and re-
| quired TO make, according to the best infor.
nation they can obtain, and for the purpose of
| making which they are hereby authorised TO
enter into, and upon all and singular the pre-.
misses respectively, and from the valuation and
| enumeration so made, there shall be no appeal.
| Sec. 9. And 6e IL further enacted, That IN case
| any person shall be absent from his place ofre.
/ sidence, at the time an assessor shall call TO
| receive the list OF such person, it shall be the
| duty of such assessor TO leave at the house or
| place OF residence of such person, a written
| note or memorandum, requiring him to present
! to such assessor, the list or lists required by
| this act, within ten days from the date of such
| note or Memorandum.
SEQ. 10. AHd Be 10 further enacted, That if
! any person, on being notified or required rs
aforesaid, shall refuse or neglect, TO give such
hstor lists as aforesaid, within the time -equir.
ed by this act, 1t shall be the duty of the asses
| sor for the assessment district, within which
! such person shall reside, and he is hereby au-
| thorised and required to enter into, and upon
the lands, dwelling houses and premises, If it be
necessary, OF such person so refusing, or ne
giecting, and to make, according TO the best
| information which he can obtain, and on his own
view and information, such lists of the lands.
lots of ground, with their improvements, dwel-
ling houses and slaves, owned, possessed or
under the care or management Of such person,
as are required by this act which lists, so
made, and subscribed by such assessor, shall
be taken and reputed as good and sufficient
lists ofthe persons aud property for which such
person is TO be taxed, fof che purposes of this
act: and the person so failing or neglecting,
unless in case ofsIekncss or absence from home,
shalt moreover forfeit and pay the sum of one
hundred dollars, to be recovered for the use of
the United States, with costs Of suit, in any
court having competent Jurisdiction.
Sec. IL. IND be IL fWthey eaae.ea, That
whenever there sh.dl be in any assessment dis.
frtr asfo a.