Boon's Lick times. [volume] (Fayette, Mo.) 1840-1848, 1846-03-07
TAXES-ASSESSMENT.

The assessor for this county&t obedience
to the requirements of the ", entered
upon the discharge of his lies the first
OF this month. Howard Id not been
properly assessed for several hk; but our
present assessor, Mr.. ELLIOTT, Gems deter
mined this shall not be the Use longer
The revenue laws were amendSd in several
particulars at the last session of the legis-
lature, and for the benefit of all concerned,
we note the amendments. =
Cash paid for operty, in addition 10 the
It ..u Jaw, all slaves, and all monet loaned at
interest to the citizens of It'd State, all
money in hand on the first day bf Febru-
airy, 1916, and all State warranA; 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: A
5 Sec. 10. Every assessor shall commence
on the first day Of February, in es1a year. du.
ring his continuance in office, and 81 through all
parts Of the county, or Subdivisions 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
" q
the same; and every such person shall deliver
to the assessor on oath or affirmation, to be ad
ministered by the assessor, Just and true list Of
all such property.
IL. In the same manner, every person
shall deliver to the assessor just and true list Of
all property taxable by law, except merchandise,
which he owns. or Of which he has the charge or
management, being in any other county, and not
there listed and given in for taxation for that
year, in such other county.
5 ~. Every list, required by the two preced.
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 or
other legal subdivision 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 TO be the owner at the
time Of assessment.
s 13. Each town lot shall be described by
the name Of the city, town village, the stree
or alley where situated, the number (if any OIL
the LOT, and the square OF block OF which il
forms part, and the size in front and depth.
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 thu
list thereof, Except shares Of stock in banks and
other incorporated companies either by persona
application or by written notice, to DO loft al
the residence Of the party; and every such person
shall deliver such list to the assessor, within ter
days after such application or notice.
10. If any persou being applied to or no
tilted, as aforesaid, a fail t. deliver the re
quired list to the assessor, in ten days, the prop
eriy which ought to have been listed shall b
taxed double.
l 90. If any person shall deliver to tn
assessor any false or fraudulent list, the proper
therein specified, and all that ought TO have bee
listed therein, shall be taxed triple; and til
, offender shall, moreover, be subject to indic!men
for the fraud, and may be fined in any sum nc
exceeding five hundred dollars.