Litchfield enquirer., 1851-09-04

But they shall not reduce the list ot any 1 person who shall no: offer to be sworn before them, and 10 answer all questions which may be put to him by any member of said board .~or by either of the asses sors, touching his property of any de- scription liable 10 taxation by virtue of lthe provisions of this act; nor shall they in any case reduce the list of the valua. ton of the items of property therein con- tained, of any person who shah have re fused or neglected to give in his list to the assessors duly sworn to, according to the provisions of this act, unless such board of relief shall find that such neg. lect was occasioned by absence, sickness or other unavoidable cause.
 Sec. Al. lfany person resident in any town in this State shall be indebted to any other person, resident in this State, in such a manner that the debt is liable to be assessed and set in the list of the person 10 whom the sum is due, as money at interest, such debtor may apply at the board of relief for such towu, and on his offering to them satisfactory proof of suol, debt, such board shall deduct the amount of such debt from the list of such debtor, and add the same to the list of the creditor if resident in the same town !; and if such creditor resides in any other town in this State, such board of relief shall give notice of such fact by mail or otherwise, to the board of relief where such creditor resides, and such board may add such sum to the list of such credi, tor: provided, that no board of relief shall add to the list of such creditor, un. der the provisions of this section, without
 first giving him notice in the manner pre-. scrbed by the provisions of the thirty ninth section of this act, to appear, and show cause, if any he have, why such addition should not be made. Provided further, that no deduction shall bc made from the list of any debtor, in manner hereinbefore provided, except from the
 list of real and personal estate, assessed and set in the list of such debtor.
 I Sec. AZ. It shall not be necessary to include in the list of any person taxable by virtue of the provisions of this act, any property situated out of this State, when it can be made out satisfactorily to appear to the assessor or assessors that the same is fully assessed and taxed in such State to the same extent as other like proper ty owned by citizens of such State. And if any property situated out of the State is taxed only to part of the value or amount at which other like property be. longing to the citizens of such State is assessed or taxed, then the same shall be included in the list of tho owner, and such reduction shall be allowed in the list of such owner, as the assessment or taxation of other like property thereon. in the State where situated, bears to the assessment or taxation of other like pro. perty belonging to the citizens Of such State. The provisions of this section shall not apply to any personal property situated out of this State, upon which no tax is imposed in such State.
 Sec. 43. No appeal from the doings of the asse ssors in any town, shall be heard or entertained by the board of re- lief of such town, unless the same shall be preferred to said board at it's meeting on the first Monday of January in each year, or at some adj journed meeting hold. en within twenty days therc liter.
 Sec. A. The town clerk of each town after said lists shall have been examined and corrected by the board of relief, on or before the first day of March in each 1 year, transmit by mail or otherwise an abstract of said lists to the comptroller of public accounts, whi9h abstract shall be made agreeable to form to be furn. ished by the comptroller to the several town clerks. And the comptroller shall on or before the first day of January in each year. furnish to the several town clerks such blank forms as nay be neces. sary for making such abstract. And ev. cry town clerk who shall neglect to trans init an abstract of such lists to the conlp~ trollcr by the time aforesaid, shall forfeit to the treasurer of the State the sum of fifteen dollars.
 Sec. 45. Tho treasurer and comptrol. Ter shall constitute board of equaEzn. tion, and shall meet annually. on the SC. cond Tuesday of March, and shall equal. ize and adjust the assessment lists of tho several towns, by adding to, or deduct> ing from the list of any town. or ary part thereof such sum per cent. as il their opinion, when compared with the valua. tions of other towns. will equalizc tho same and said lists after they have been equaized and adjusted by said treasurer and comptroller, shall institute the gen. eral list of the state. upon which all state taxes shall be laid and imposed.
 Sec. 40. If the board of equalization shall add to, or deduct from the list of any town. the comptroller shall. on or be- fore the tenth day of April in each year. notify the town clerk of such town therc- of; and said town clerk shall tIiereupon add to, or deduct from said list. such per centum as may have been added or de- ducted. And such list, thus added to