The Rhode-Island Republican. [volume] (Newport, R.I.) 1809-1841, 1815-02-15

Sec 5--.fad be u jiasher snussed, That the said
direct & i's ~ TINS act, shall be assessed and laid
on the value OF all lands and lots OF ground. with
sshelf improvements dwelling houses. and slaves,
which several articles sabjec, 10 taxation shall be
enumers,s i and ya:ust ty the respective assessors
At THE rate each Of them is worth 10 money Prvvid
ed hs~ever. rLA, ali properly, Of whatever kind.
comsng wih'n any of the foregoing descrRions, and
belonging to the United States or any stste. or per-
insnenty or speciality exempted from taxation by (
the laws OF the state wherein The same may be STU
sted exlsuns 81 the time of the passage OF this act
shall be exempted ffom the aforessid enumeration
and valuation, and from the direct tax aforesaid !:
md provided aiss, That nothing herein contained
shall be construed 10 exempt from enumeration and
vau stion, aud e psyseht of the direct tax, any
pubic lands which heteof nc have beth, or hereaf.
ter ma, be sold the states of Ohio and louisiana
unds any law OF The Uaited States. the compact be-
tween the upited States and the said states tc the
contrary norsis.sland,ng
sec 6--.fnd te "a further enacted That the fespec-
tive ssisant shall immct after being
required afoesaid by the principal assessorspro-
cee1 through every part Of their respective Districts
and shah require al persons owning. possessing, or
havg the care or manage nent of any nndsi iots OF
ground, dwelling hogses. or slaves, lying and being
~shin the collection siisrict where they reside, and
liable 10 direct Aforesaid, deliver written
lists Of the same, which lists shall be made in such
manner as may be directed by the principal assessors
and. IS far as practicable, conformaby to those
which n'sy be requned for the same purpose under
the authority Of the respective states Provided AL
wsys nevertheless, aud il is hereby further enacted
and declared, That the valuations and assessments
heresotore made and completed, to be made aud
completed, yyif,ue Of the said act of Congress,
entitled I" An act for the assessment aud COLLECTION
OF direct taxes and internal du,ies." and the said
act ut Congress, entitled IAN lay and collect
direct within the United States" in relation 10
the several states wherein the same has been sses
sed or IL assessing, shall he and remain the valua
tons and for the said sta'es respective
~, subject only to the revision, equalization, snG
srporonment. among the several counties and
districts, by the board of principal herea
ter constitutcds 10 be made is herein fter direct
ed, for the purpose Of ie,ying and collecting annu-
ally the direct tax by this act laid in the manner
herenaItcr provided, until provision shall be made
by law tor altering modifying or aboishing the same
And the principal sssesssots IN the said scveral
States wherein direct tax has heretofore been
sessed as Aforesaid, shall, at the time and place
herein and hereby prescribed for making the val
uation and assessment in the states wherein direct
tax has not heretofore been assessed lin
OF the legislative assumption Of the quotas Of the d
rect tar OF ch states respectively proceed TO
wise, and shall revise, their several and respective
Valuations, assessments, and tax lists, correcting
therein AL crrorsand supplying all onissions, which
have been at shall be therein discovered and ascer-
tanned And In making The said revisa - aforesaid.
it shall be the duty OF the said principal assesses
enquire and ascertain what transfers and changes of
property IN lands. lots of ground, dwelling houses
ana slaves, have been made and effected SINCE the
time Of the original valuation and assessment afore-
ssid. and also what changes of residents and non.
residents have occurred and also what slaves have
been born, or have died, or have runaway. or be-
Game otherwise useless. and also what houses. or
other improvements of real estate, have been burn
ee. or otherwise destroyed, and tliereupoh 20 make
such Changes, additions or reductions. IN the said
valuations and assessments respectively, a. truth
and justice shall require. And for the purpose of
making the said revisxl aforesaid Of the said val
ua,ions assessments. and lists, the principal
SCISSORS shall take and purdue all lawful measuresby
the examination Of records by the information OF the
parties in writing BY any ithcr satisfactory evidence
or proof And in Of any stersti made upon
such revsai affecting the property interest Of any
person, so ss 10 charge such person with any great
er amount OF tax, or TO transfer the charge Of the
tax from one person to another, there shall be the
like proceedings is herein pfotides in the case Of
appeals upon an original assessment And the prin-
cipai assessors, after hearing such appeals shalt
proceed To make out and TO desiver revised lists of
their valuations and assessrsents, respectively, 20
the board OF principal assessors, 70 be constituted
as is hereinafter mentioned And thereupon. the
said board Of principal assessors shall proceed in
the like manner ID hereinafter provided in the 4
Of an original submitted to the said
board Of pfiacpal assessors, for the purpose of
equalization and appcrtionment of the direct tar BY
this act laid to aud among the counties and stste
districts Of tine states respectively.
Sec. 7-.and be u further en0cfed That II any per.
son owning, possessing or hsvag the care or man.
sgcment Of property liable 10 direct a. sfore-
said, shall not be prepared 10 exhibit written list
when required as aforesaid and shall consent to dis
close the particulars VI any and al the lands and lots
ofgrouud, with their improvements. dwelling houses,
and slaves, taxable ~ aforesaid, then and in that
case il shall be the duty Of the officer make such
list, which, being distinctly resd and consented 70.
shalt be received ~ the list of such person.
Sec. g. ind De q further endefsd. That If any Such
person shall deliver or discio<e 10 any assessor s-
pointed IN pursuance Of this act and requiring list
or ts - Aforesaid. any false fraudulent list, with
intent TO defeat Of evade the valuation or ehGmera
ton hereby Intended 10 be made, such person 90
offending. sod being thereof costineed before any
court having competent Jurisdiction, shall Be 6ned
n siEn not exceeding Eve hundred doIlkrs At the
discretion Of the court and shall pay ell costs and
chargee Of prosecution and thk 1snzfion and e1un-