The Rhode-Island Republican. [volume] (Newport, R.I.) 1809-1841, 1813-09-30

by is authorized, to reduce the nunber OF AZ.
sessmcnt districts in any collection district la
any State, II the number shah appear 10 him
10 be too great and each assessor so appoint.
cd, and accepting the appointments ehali, bes
fore he enters on the duties Of his sppoint-
mcnt take ard subscribe, before some COM
pstcnt magistrate, or soa,e collector to be ap-
pointed by this act, (who is hereby empower.
ed to administer the samc,) the following oath
or affirmation, TO wit "I |, A. B. do swear
o. affirm, (as the case may bel that will do
TO the best Of my Knowledge, skill and judge
ment, diligently and faithfully execute the of
hce and duties of assessor for (naming the
assessment distriet) without favor or par,isli.
~, and that will do equal righ, ond justice,
in every case in which l shall act as asscs-
sor;" And certificate Of such oath or affima.
tion shall be delivered 10 the collector Of the
district for which such successor shall be aps
pointed; and every assessor, acting in tho
said office, withou, having taken the said oath
or affirmation, shall forfeit and pay ono huns
dred dollars, one moie,y to the use of the u
nited States and the other 10 him who shall
first sue for the same, 10 be recovered with
costs Of suit, in any court having competent
Jurisdiction.
Sec. A. find be if Further enacted, That
the Secretary of the Treasury shall establish
regulations suitable and necessary for carry
ing this act into effect which regulations
shall be binding on each assessor In the pef~
formancc of The duties snjoined b, or under
tbts act and also frame Instructions for the
suid assessors, pursuant TO which inslructio0ss
and whenevosA direct tax shsll be laid by the
authority OF the United States, The said prin.
cipal assessors shall, rcspvttiyelys on such
day ss may be fixed by Isw laying such tax
direct an.l cause the scvcral Assistanl assessors
in The district, TO inquire after and concern
ing alllands, lots OF ground, with their i'm.
proyemeots, dwellag houses aud slaves,
made liable TO tax.,ion, under any direct ,sx
90 laid by the authority u the United StNess
by reference aswell,o sny lis,s Of assessment
or collection, taAen undor the laws OF the re-
spective States, as TO any other records or
documents. and by all other lawful ways and
means, and TO value aud eAu,ns rate the said
objeou OF ,sxa,ion in The manner prescribed
by this act, and in conformity with the regu.
la,ions and instructions above men,ione1.
Sec. S. find be IL further enacted, That
whenever direct tax shall be laid by ths su,
thority Of The United States, the same shall
! be assessed and laid on the value OF oil lantss
lots Of ground with their in,proveme
dwelling housss and slaves, which several at
ticies subject to taxation, shall be cnun,efal-
Cd and valued by the acspecsivs sssessors, 1t
| :hs rste each OF them is worth tn money;
Propfded howsper, That all property of what
ever kind, coming within any of the fcrego-
ing descriptions, and belonging tn the United
S,a,cs or any State, or permanently or speci-
ally exempted from fsxslion by the laws OF
| the State wherein tho ssme msy be situated
i Il. n a a H. g.. Il
| GRAFTON and valuation, snd from the direct tax
| aforesaid. it'l asf# Ws ~
Sec. 6. And be IL further enacted, That the
respective assistant sssesssrs SHALL immedh la
'tely sficr being required rs aforesaid by the
principal assessors, proceed through every
part e their respective dissic,s, and shsil re-
quirs oil persons owning, possessing, OF has-
ing the care or management, oil any lands, lots
OF ground, dwelling house, or slaves, lying
| and being within the collection district where
| they may reside, and liable to direct tax ss
azores said, TO deliver written lists Of The same
which lists shall be made in such manner as
may be directed by the principal assessor, and
as far % practicable, eonformably TO those
which may be required for the same purpose,
under the authority Of the respective Mates
Sec. z. .dnd be il further enacted, That il
any person as aforesaid, shall not be prepar-
| ed to exhibit written list when rcquired,snd
shall consent to disclose the particulars OF
any and all the lands, lots OF ground with
their improvements, dwelling houses and
slaves, taxable ss aforesaid, then, and 10 sue h
case, it shall be the duty Of the officer 10
make such list, which being distinctly read
and consented to, shall be received as the list
Of such person. Ant fi
Sec. 8. Ind be IL further enacted, That Il
any such person shall deliver or disclose to
any assessor appointed in pursuance OF this
act, and requiring list or lists as aforesaid,
any false or fraudulent list, with intent, TO de-
feat or eyade the valuation or enumeration
hereby intended to be made, such person so
offending, and being thereof convicted before
any ecur, having competent jurisdiction shall