Holly Springs gazette., 1844-03-30

1 NlSiOnS
alton. or if ihe owner of the Pro'erty be non
re siden: of Ibis State. surh assessor shall put
fair valuation on such property; and 6 any per
son shall feel h mSet. herself. or them~e ve>
aggrieved by the Va iuat:on of such assessor
they may refer the matter of valuation 10 the
board OF police of the proper county Tor adjust.
ment. and it shall be the duiy of hoarI Of p,-
lice Of the proper county To winch such valua-
lion shall be referred to settle and place lain
and just valuation on such property, which shall
! De final
/ SEC 6. Be /. farther euac ed. That every
person shall be assessed in the county in -wifich
/ he resides al the time of assessment, tor each
and every article and item of taxation which.
4 he or size l. liable to paw under the provisions
4 of The first section of this act; and when The
! line between Two co nes divides a tract of
| lnnd it shall. if occupied. be aS 'essed IN the
coun'y In hIch Ihe occupant resides: # unoc
curied each part shall be assessed III the c0un-
/ " in which The same mPy le and all personal
! property owned by any person IN any county
/ other lhan that of his or her residence. shall
assessed in The county in which the same is L
u1tt q; and If Ae, or she have an agent in such
/ county, lie III thereof may oe ren lered bv
/ such agent: bul if there BE- agenl of such in
iILe county, The assessment list sha be nude by
he aSSessDr.
! SIC. T. Be it further enacted. That all in
cDrpuratrd banking companies, liable to taxa
lion on their ctritt stock. shall be assessed ~
the county Ahe the paInciPal "tiice or place
Of ransacI.n NJ business is Suuued; but II they
hav. l.u principal place or office for transacting
business then in the county COUNT : where
The business of such company shall be conduct
ed or arrird o..
SIC. : ie il further enacted. That each
a~~e SIR 81 u complete and certify the a7sess
ment ruli of his county, on or before the tlrst
day ct July nf every year, ard shall ~ k,
/ three fur copies thereof on of winch he shalt
ieIIver t. the TAX collector, one he shall dePo>.t
1 II the office of the coauty treasurer and the
other he ) al deposit IA the hce Of tie Aud Tor
! vt Puhltc y coun 5, or or before Tue first day
| oi September following.
SEc g. lie il fur her enacted. That ifany
assesses y shah negiect or re- use 10 ASSESS ans
persons property nab e 10 u,Xaunn, IN hi-
county. during his ,erm ct office. he shall cell
" Ia TIN: coll, ctor Ite au.'Grt OF tx wttc
should have been assessed upon such prrs n .,
property. and u Shall hp tire Ilty Of tns cplec
| 'or 10 such peIsun aui pioper y, aH ~.soI
ii o assess sucn other pers IS aud property "a
hc shall find un;,sSes >cd bY tn a~s't>-of. ant
make a return az the III 10 Tie board of P'
ice; and ii shall ne the duty OF the -clrrk 81 '''
b a,d OF police To make oUt a iI>t "t 5 slcl addI
tronal a~>e-Smen'. and arsmt the same To 'h'
AUDITOR o P,bhc Acco ints. by the twenileti
tnv Of Februtry In each aud every year. un
der the. penaI.y ot onc hundred dollars. 10 b'
sued fIF and recovered by tn district attFne,
| tor the Hse of the ) ale; dnI the proha e clerks
for such services sh tl be allowed "a I com
penSatpn at The discretion If the boird-
SIC. 10. Be il further enacled, That eac
and e, erv as ,.ss,.r shall BE- entitled, in a Sei'l
inert # hIs account with the Aud Tor OF Hdbt'
. , ccount~ IL recriv a compensation Tor hi
services OF five per cent. upon lie am"Hn, OF Ia
a~st sSmenl sou for the use ot the ate. Pfo
rfFed the same sha I no, exceed kur hund' G.
dollars nor be less than hundred dollars
SEC. Ill. BE u turitier enacted, ihtt
any assessor shall wiIiuly make % cer'itv '
"a false assessment roll. or shall wiilully neg
eci or refuse to perform any ot ,he dniie
r, qu;red of him bv this ACT, he shall ioriei
aud pay the sum OF one thousand dollars, L
he recovered on his bond, Tor the use "i tn
State or county, as either may be affected p
such malfeasance. and shall be ImPr'sone
ior the term OF six months in the coHmo
iail of The county; and il shall h. the duty G
the Board of Police ia each and every coun
~ in The Slate. upon the discovery OF sue
defaul, or naIi-asancr on the part oi the aS
SCISSOR, to put his bond IN suit for the use G
The COUNTY, and "a certify, under the seal q
The court, such malleasance 10 the Auditor q
Public, Accounts, who shall Immcdiaiel
pu, his bond ia suit lnr the use oI the Slate
should the Stare be affected by such negiec
or malfta>ance.
SEc - B. il further enacted, That III
office oi assessor and collector shall not p
heid by the same individual. but the qnai'
fi-d electors of each county shall. al eac
regular general election, elect an assessor Il
taxes, who shall hold his office Tor The teri
al two wears, unless sooner removed. or hi
succ sSof is duly qualified. according To law
and such assessor before he enters upon TN
discharge al the duties .f his otiice. sha
take and subscribe an oath. which shall b
filed in the nffice of the clerk ot The board G
. lice, faithfully to discharge tie duties {
lis oilice la the best oi his skill and abilities
,iuIinu his continuance in office, and sha