The State guard., 1848-04-11

| toECs Ols ftUu OC U IWLNCI cHhoeoot That the valuation and assessment of real estate first made under the provisions of this act shall be revised and corrected by the assessors, in the year eighteen hun dred and forty-nine, and the valuation and assessment then made subject to such re- vision and changes as may from time to time be made by the State and county boards of equalization, shall be and re- main the valuation for the next four years; and in the year eighteen hundred and fiji. ty.three, and in every fourth year thereaf- ter, there shall be new valuation and as- sessment made agreepby to the provis- ions of this act Propided, holrerer, that the assessors shail annually value and as- I sess all real estate that may have become taxable since the last assessment by the I expiration of five years from the date of its sale by the General Government, and shall also note and report to the board of equalization, every material increase or decrease in the value of any real estate previously assessed, by reason of the erection of new improvements thereon, or the destruction or abandonment of inn provements included in the estimation of the last assessment, and upon the report of the assessors of any such changes in valuation, the board of equalization shall make such additions or deductions from the valuation of real estate so affected as to them shall seem just and proper, and shall have the assessment books corrected accordingly; Prouidcd, further, that there shall be an annual assessment of the real estate in cities and towns, if, the judgement fthe Commissioners Court of the county in which such cities or towns are situated, the increased or diminished value of the real estate requires such as- sessment.
 SEc. 52. And De a further enacted, That if any tax-collector shall appropriate to his own use any moneys by him col lected, undr any assessment of any State, county, or special tax, he shall be deemed guilty of embezzlement, and conviction thereof by indictment, shall be punished by imprisonment in the Penitentiary for a term not less than two, nor more than ten years.
 SEC. 53. And Dc a further enacted, That in case of the wilful violation of any oath or affirmation, administered and ta- ken under the requirements of this act, the party guilty of such wilful and corrupt violation as aioresad, shall be deemed guilty and subjected to all the pains and penalties ofpeIury.
 SEC. 54. And De a farther enacted, That if any county assessors shall refuse, fail or neglect, without reasonable cause therefor, to make return to his annual assessment book within the time prescrib. cd by law, he or his securities shall forfeit any pay for every ten days that he shall delay his return, fine of not less than if. ty, nor more than five hundred dollars i; which fine may be recovered on motion of the Attorney General or Solicitor in the Circuit Court of the county, on proof of three days notice of such intended motion.
 SEQ. 55. And De a further enacted, That any notice which may, by the pro- visions of this act be required to be giv. en to defaulting assessors, collectors, tax payers or others, may be given to the par ty personally, or left at his or her usual place ofabode.
 SEC. 56. And be t further enacted, That the assessors may, by notice posted up at three or more public places in the district. notify the inhabitants thereof at the time and place they will attend to re. ccive lists of all polls and estate, real and personal, not exempt from taxation, which lists shall so designate and identify the several species of taxable property as to enable the assessors to distinguish and separate each species of property taxed, and properly arrange and enter the same on their assessment book, each under its proper head.
 SEC. 57. And De a further enacted, That each person rendering a list of taxa. blc property shall value all such property as the law requires, to be valued by the owner or party to whom assessed. And when any such list shall embrace any slave or slaves, the same shall be described by name and age; and said list shall further set forth whether any of such slaves, and which of them, shall be mechanics, cooks, seamstresses, barbers, or of any other trade, craft or occupation, that shall render such slave of extra value; or if from any unsoundness or disability, the value of any such slave shall be reduced below the or- dinary value of slaves of like age and sex, such disability shall be set forth, ifthe par ty claims any abatement thereof in this assessment. tva
 SEC. 5s. And be t further enacted, That every list oftaxsble property render ed to assessor, shall beverified by the oath ofthe party rendering the same, which oath shall be in writing, signed by the par ty and certified by the assessor by whom administered, and shall be returned by the I county assessor to the Clerk fthe County Court, by whom it shall be filed and kept, and every such oath shall be in form. "I
 -do solemnly swear(or affirm as the case may be) that the list of taxable prop erty herewith rendered, both as to quantity, description and valuation is correct and true to the best of my knowledge and belief" l a ilH | SrC 5Q And he # f,fy-fher e,,0rfed