Boon's Lick times. [volume] (Fayette, Mo.) 1840-1848, 1846-02-21
TAXES-ASSESSMENT.

The assessor tor this county, IN obedience
to the requirements Of the law, entered
upon the discharge of his duties the first
of this month. Howard has not been
properly assessed for several years; but our
present assessor, Mr.. ELLIOTT, seems deter.
mined this shall not be the case longer.
The revenue laws were amended in several
particulars at the last session of the legis.
lature, and for the benefit of all concerned,
we note the amendments.
OF taxable property, in addition to the
old law, all slaves, and all money loaned at
interest to the citizens of this State, all
money in hand on the first day of Febru-
airy, 1916, and all State warrants; also, all
household furniture, including silver and
gold plate, over 5000, are to be assessed.
The duties of the Assessor and assessed
are laid down as follows:
Sec. 10. Every assessor shall commence
on the first day Of February, in each year, du.
ring his continuance in office, and 60 through ell
parts Of the county, or sub divisions Of the
county. Of which he is the assessor, and require
every persen who shall have owned or shall have
had the charge or management OF, any property,
on the first day OF February, in each year, taxa.
BILE by law. except merchandise. and being
within the county, to deliver him written list Of
the same; and every such person shall deliver
to the assessor, on oath or affirmation, 10 be ad
ministered by the assessor, just and true list oil
all such property.
s ii. In The same manner. every person
shall deliver to the assessor just and true list oil
all property taxable by law, except merchandise.
which he owns, or Of which he has the charge OF
management being in any other county, and not
there listed and given in for taxation for that
year, in such other county.
s IL. Every list, required by the two proceed
ing sections, shall particularly describe each tract
Of laud contained therein, so that the same may
be found and known BY the description; when
the land is part OF the public surveys Of the
United States, the township and range shall be
noted and the section and fractional part, OF
other legal sub division thereof. shall be stated
and in all other classes Of land claims, the
quantity and local position shall be set forth
and The number OF the survey and the name Of
the original claimant, If known 10 the party
shall be stated; but in all cases 10 be assessed
to the person appearing 10 be the owner at the
time Of assessment.
| s 10. Each town lot shall be described by
the name Of the city, town or village, the stree
or alley where situated, the number Gf any o
the lot and the square or block Of which i
forms part, and the size in front and depth.
ID. II the assessor shall have cause t,
doubt the correctness Of such list when given o.
rendered TO him, he may require the party tc
verify the same by oath or affirmation.
5 IS. The assessor shall require every per
son who owns, or has The charge or management
Of, any taxable property, to deliver to him tn,
list thereof Except shares Of stock in banks and
other incorporated companies. either by personal
application or by written notice, to be left at
the residence Of the party; and every such person
shall deliver such list 10 the assessor, within lei
days after such application or notice.
10. If any person. being applied to or no
tilted, as aforesaid. shall fail to deliver the re
quired list to the assessor, in ten days, the prop
erty which ought to have been listed shall b.
taxed double.
90. If any person shall deliver to tn
assessor any false or fraudulent list, the properl,
therein specified, and all that ought 10 have beer
listed therein, shall be taxed triple; and tn,
offender shall, moreover, be subject 10 indic.men
for the fraud, and may be fined in any sum no
exceeding five hundred dollars.