The Rhode-Island Republican. [volume] (Newport, R.I.) 1809-1841, 1815-02-22
(Bp Antboritp.)
DIRECT TAX LAW-coxrrsuED.


the duty Of the said clerks 10 record the proceedings
of the said board of principal assessors, and to en-
ter on the record the names OF such OF the principal
assessors as shall attend any general meeting OF the
board Of principal tor the purposes OF this
act And # any principal assessor shall fail TO at.
tend such general meeting his absence shall be noted
on the said record, and he shall, for every day he
may absent thererom, forfeit and pay the sum Of
ten dollars for the of the United States And IT
any princpa! shall fail or neglect TO furnish
the said board of principal with the list OF
valuation and enumeration OF each assessment dis
trict within his collection district, within three days
after the time appointed aforesaid for such gen.
eral meeting of the said board of principal assessors,
he shall forfeit and pay the of five hundred dol
lars for the of the United States, and, morrow.
er shall forfeit his commission principal assessor
And il shall be the duty Of the clerks of the said
board Of principal 10 certify TO the Secreta
ry of the Treasury an extract OF the minutes OF The
board. showing such failures or neglect which shall
be sufficient evidence Of the forfeiture of such
pensation to all ultents and purposes PROVIDED al.
ways, That it shall be in the power of the Secretary
of The Treasury to cxonerate such principal assessor
from the forfeiture of the said compen-
sation, in whole or IN part, to him shall appear
just and equitable.
Sec. l9 ind be ID further enacted. That if the said
board of principal assessors sha not, within three
days after the first meeting thereof as aforesaid, be
furnished with all the lists of valuation ofthe sever
al counties and state districts of state or states,
hS'cTNnetess, ptoCctu W OUT TIC &
quarzaiion and spportonReht by this act directed,
ami tney shi assign to such counlics and state dis
ticts, The vauation lists of which shall not have
been furnished, such valuation they shall deem
Just and rish, and the valuation thus made IN such
counties and state districts BY the board of principal
assessors. snail final and the proper quota of di
rect Tax shall be- and is hereby declared 10 be i'm
posed thereon accordingly,
sec 90 Ind be it further enacted That it shall he
she duty of the SAID oosrd OF principal assessors,
diligently and carefully to consider and examine the
sad lists OF yaluaton,as well in relation to the states
which have been heretofore assessed, as in relation
to the states which have not been heretofore assess
ed, for the direct tax for the year one thousand
eight hundred and fourteen, they shall have pow
er to revise. ADJUST and eluaiize the valuation OF
property IN any county state district, by adding
tLereto or deducting therefrom such rate percen.
cum, shall render the valuation OF the several
coun,es and districts just and equitable Pro
p,ded, The relative vauaton of property in the same
colnty shall not be changed, unless manifest error
or imperfecton shall appear in any of the lists OF
valuation, in which case the said beard of principal
assessors shall nave power to correct the same, as
TO them shall appear just and right. And II IN con.
sequence of any revsa, change, and alteration of
the said valuation, any inequality shall be produced
In the apportonment of the said direct tax, to the
several states Aforesaid it shall be the duty of the
cretay OF the Treasury TO report the same to Con.
gress To the intent that provision may be made, by
law, for rcctifying such inequality.
Sec. 2l-.ind be il further eascted, That as soon
as the said board Of principal assessors shall have
completed the adjustment ard equalization OF the
valuation Aforesaid, they shall proceed TO apporion
10 county and state district its proper quota OF
direct tax aud they shall lay the upon all the
subjects of direct taxation herein prescribed within
the respective couuies aud state districts, according
TO the provisions of this act 20 upon each
county state district quota of taxes bearing the
same proportion to the whole direct tax imposed on
the state, as the valuation of such county or state
district bears the valuation of The state And the
said board of principal assessors shall within twen-
~ days after the time appointed by the secretary OF
thc treasury for their first meeting complete the said
apportIonment. and shall record the same they
shall thereupon further deliver TO each prlncpSl as
SCISSOR a certificate of such appoinim ment, together
with the general lists by the principal assessors res
pectivey presented to the board sfore said, and
transmit to The secretary Of the treasury certificate
Of the spportonment by them made as aforesaid
and the principal assessors respectively, thereupon,
proceed 10 revise their respective lists and alter and
m axe the in all respects conform.bc TO the APP
poftionment aforesaid by the said board Of principal
assessors and ,hc said principal respec-
tveiy shalt m ke out lists aiming the paya-
bic according TO the provisions of this act upon
cry object of taxation in and for eac collection dis
trlct which lists shall contain the name OF each
person residing within the said dstrict owning or
having the or superintendance of property ly-
ing within The said district, which IS liable TO the
ssii tax, when such person or persons arc known,
togeti,er with the payable by each; aud where
there is any property within any collection district,
iAbie to the payment Of the said tax, not owned
occupied by or under the superntendance Of any
person sident therein, there shall be separate
list of such property, specifying the sum pa, able,
and The names uf the respective prop;ietors, where
known And the said principal assessors shall fur
nsh 10 the collector of the several collection dis
tricts respectively, within thirty five days after the
spportionment IS completed as aforesaid, certified
copy Of such list lists for their proper collection
dstncts' aud in default of performance of the du-
ties enjoined on The board OF assessors and prnoi-
pal assessors respectively by this section, they shall
severaliy and individually forfeit and pay the Of
five huodred dollars to the use Of he United States,
60 be recovered N any court having competent juris.
dction find 10 t. hereby enacted aud declared that
the valuation, assessment, equsliz4ion. and Jppor
tonment made by the said board Of principal
ors aforesaid, shall be and remain in fui, force
and operation for laying, levyny, and collecting,
yearly aud every year. the annual direct tax BY this
act laid and imposed, until altered, modified or abo