Martinsburgh gazette. [volume] (Martinsburgh, Va. [W. Va.]) 1810-1825, 1815-04-20

Extracts from tie United States direct
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Sec. 5. Ind be it further enacted, That
she said direct lax LAID by this act, shall be
assessed and laid on the value of all lands
and lots of ground with their improvement s.,
dwelling houses and slaves, which several
articles subject to taxation, shall be emu
merated and valued by the respective as
SCISSORS at the rate each of them is worth in
money.
Sec. t. Aad be it.further enacted, That
The respective assistant assessors shall, Inn
mediately after being required AS aforesaid
by the principal assessors, proceed through
every part of their respective districts, ana
shall require all persons owning, possess
ing, or having the care or management OF,
any lands. lots of ground, dwelling houses
or slaves, lying and being within the col
lection district where they reside, and liable
TO direct tax as aforesaid, to deliver
written lists of the same, which lists shall
be made in such manner as may be direct
ed by the principal assessor, and, as lar as
practicable, conformably to those which
may be required for the same purpose under
the authority of the respective states.
Sec. Z. And be al. further enacted That
~
ing the care or management of propert,
liable TO direct tax, as aforesaid, shall not
be prepared to exhibit written list when
required as aforesaid, and snail consent 10
disclose the particulars of any and all the
lands and lots Of grounds, with their i'm
provements, dwelling houses, and slaves,
taxable as sfures2id, then and in lilat case
it shall be the duty of the officer TO make
such list, which, being dls nctly read and
consented to. shall be received as tae list
OF such person.
Sec s. Ind be it further enacted That
ifany 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 defeat or evade the valuation, or
enumeration, hereby intended to be made,
such person so offending, and being thereof
convicted before any court having compe-
ten. Jurisdiction shall be fined in a sum not
exceeding 500 dollars at the discretion OF
the court, and shall pay all costs and
charges OF prosecution and the valuation
and enumeration required by this act
shall, in all such eases, be made as afore
said, upon lists according to the form above
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respectively which lists the said assessor.
are hereby authorised and reqaii ed to make
according to the best Information they car
obtain, and for the purpose of making
which they are hereby authorised to entei
in,o and upon all and singular the premises
respectively, and from the valu,tio and
enumeration so made there shall be no ap
peal.
Sec. 9. Ind be it further enacted, That
in case any person shall be absent from his
place of residence 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 suct
person. 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 me
morsndum.
Sec 10. Ind be 10 further enacted, Tha
If anv person, on being notified or required
ms aforesaid. shall refuse or neglect to Civ
such list or lists as aforesaid, within tn
time required by this act, it shall be tn
duty Of the assessor for the assessment dis
trict within which such person shall reside
and he is hereby authorised and required
to enter into and upon the lands, dwelling
houses, and premises, lift be necessary,
such persons so refusing or neglecting. an
TO make, according to the best intormatio
which he can obtain, and on his own vieV
and information, such lists of the lands an
lots of ground, with their Improvement
dwelling houses, and slaves, owned or pos
sessed, or under the care or managemer
of such person, as are required by this act
which lists SO made and subscribed b
such assessor. shall be taken and repute
as good and sufficient lists of the person
and property Tor which such person Is