Litchfield enquirer., 1851-09-04

| Sec. S3. If any person, liable to give list and to pay taxes agreeably to the provisions of this act, shall neglect or res fuse to give in his list made and sworn 10, as herein before prescribed, on or be> fore the tenth day of November in each year, the assessor or assessors shall fill out list for each person, putting there> in all taxable property which he or they have reason to believe is owned by said person liable to taxation, at its present, l full, fair and just value.
 I Sec.s34. It,shall be the duty of the assessors iu each town to add to the list of any person resident in such town, any property liable to be taxed by the provi> sion of this act. which they have reason to believe is owned by such person, and which has been omitted in said list, whe- ther the same can be specifically pointed out or not. Provided, that such asses sors shall, on or before the twentieth day of December, in the year in which such addition shall be made, give notice there- of in writing. under their hands, to the person to whose list such addition shall
 be made as aforesaid.
 l Sec. 35. If any assessor shall receive and accept of the list of any person, not
 made, sworn to and perfected in the man
 her herein before prescribed, he shall for>
 felt all compensation for acting as asses. sor, and shall also, for each list so receiv-
 ed and accepted by him contrary to this act, forfeit the sum of fifty dollars, one half to the treasury of the town for which , he was appointed assessor; the other half to the person who may sue for and recover the same. Sec. 36. When the lists of any town
 shall have been received or made by the assessors, they shall have power to equal
 ize the same if necessary, make any other assessments omitted by mistake or res
 quired by law, arrange said lists and ab. stract thereof, and lodge said lists and abstract in the office of the town clerk of
 the town, on or before the fifteenth day
 of December in each year; and the town clerk shall exhibit said lists and abstract to the inspection of any person liable to pay taxes when thereto required.
 l Sec. 37. Every assessor, at or before the time of lodging his abstract of assess ment lists of the town for which he is appointed, with the town clerk shall take and subscribe an oath, which shall be cer- tifed by the magistrate administering tie same, and indorsed upon. or attached to said abstract, as follows, to wit ,it
 !, Assessor of the town of ,l do swear that I verify believe that all the lists and the abstract of said town for the l year ,are made up and perfected ac- cording to law.
 Sec. Ss. The assessor shall be enti> l tied to receive. as compensation for their ! services, one dollar on each thousand 1 dollars of the amount of the assessment | list of such town; and such further gum as the select men of the town may deem reasonable.
 Sec. 39. The board of relief in each town in this State shall meet on the first Monday in January, :n each year, having given at least ten days previous notice of the time and place of such meeting. by posting notice thereof on the public sign pos: in the town in which said board is appointed, or by publishing such notice in some public newspaper published in such town; and shall have power to ad journ from time to time t;ll they shall have completed the discharge of the du- ties imposed upon them by provisions of this act And at such meeting, any per> son claiming to be aggrieved by the do- ings of the assessors of such town in maA | king up the assessment oS such person, may make his appeal to such board of relief from any of the doings of said as- sessors. And said board of relief shall hear and determine all such appeals and shall equalIze and adjust the valuations and assessment lists of said town, wheth- CT appeals from the doings of the asses sors shall be made to them or not and said board. in equalizing and adjusting said lists mayincrease the list of any per. son by increasing the items of taxable property therein contained. or by iacrca- sing the number, quantity. or amount of any such item, or by adding to such lis: any item of property of estate, or inter. est herein, which is taxable by the pro- visions of this act. which may have been omitted by the assessors. and which such board of relief naayjudge should be add ed to the lists of such persons. And said board of relief may add to the as- sessment list the name of any person whom they shall find to be possessed of property taxable in such town, whose name may have been omitted from such list by the assessors. and may make list for such person, with tho valuation of such property. But before proceeding to increase the Est of any person. or to ] add to the assessment list the name of any person omitted by the assessors, they shall leave with such person or at his usual place of abode q written notice. at least two days before interesting his list. or adding his name to the list. 10 appear before said board and show cause, if any