Monongalia mirror. [volume] (Morgantown, Va. [W. Va.]) 1849-1855, 1852-03-27

band, trustee, personal representative
receiver, accounting officer, partner,
agent or Factor; such statement TO he
verified by oath or affirmation, before
a Justice Of the Peace, OF before the
Commissioners Of the Revenue or
Clerk. Nho is llcrrhyuuiho'iscd to adj
minister sGch oath, Of receive such al
fir!naiion.
II any person whose dutyit shall he
20 list any article Of taxable property,
shall fail or refuse To do 81, anGtc
furnish 4 valuation thereof, according
to the provision Of this act, Il shall be
ilc duly Of The Commissioner to list
the same, ana assess the value there
Of. on tho best information he can OBJ
tain.
Sec. 6. When the value of proper.
ty is directed to be asccrtaincd, the
person furnishing The lEt shall annex
a fur and proper valuation but the
Commissioner may, nevertheless, IL
dept what he deems fair and proper
valuation; and if the person furnish
ing the list shall feel agrievcd, lie or
she may call on a discreet freebooter,
and the Commissioners another, who
shall he sworn impar,ially TO appraise
tho property at its fair market value.
lfthcy disagree they may elect an um,
pirc, and their appraiscmcnt shall be
entered as the true valuation.
Any person required by this act to
| furnish list of taxable propcrty,wlth
valuation annexed, shall be rclcas-
ed from the obligation 10 assess the
value of the whole or any part ofsnch
property, by exhibiting the same to
Inc Commissioner, who shall, thcreu-
pom, himself assess the value, subject
10 like proceedings as in other cases.
No person shall be required to list
or insert in his statement any proper
ty, or the value of any property,whiclr
by the provisions ofthis act, is spcciii'
cally exempt from taxation.
Sec. 2. From the lists thus furnish
cd, the Commissioner of the revenue
for each district shall make accurate
statements. in the form to be prcscrib'
cd and furnished by tho Auditor o.
Public Accounts, which shall truly
and distinctly set forth:
The number Of white male inhabi
tants who have attained the age of q
years, specifying those heretofore On
empt from taxes on account Of bodily
inlirmity.
The number of slaves who have at.
tanned the age Of l2 years.
Tic number Of horses, mules, asses
and icnnets, and tho value thereof
The number of neat cattle, sheep
and hogs, owned by each taxpayer
and the aggregate value thereof, ovcl
and above the sum of 500.
The aggregate value of all house.
hold and kitchen furniture in the
hands of each individual.
Every pleasure carriage,stagc coach
Jersey wagon, tarryall, gig or buggy,
and the value thereof, not including
any Of those articles kept in shop
or mandatory for sale.
Every gold, silver OF metallic watch
or clock, and every other clock, and
tho value thereof, not including any
watch or clock kept in shop or man
nfactory for sale.
Every piano forte and harp, and the
value thereof, not including any piano
forte and harp keptin shop or man,
ufactory for sale, or for the use OF
schools.
All gold and silver plate, other thar
plate kept in shop or mandatory
for sale.
All other articles Of personal prop
crty not described in this enumeration
of the subjects Of taxation, nor in the
list Of exempted articles specified III
this act, shall be set forth in scpa'
rate and distinct column, together will
the value thereof
The Commissioner shall also asccr
tain the number of free male person:
above 16 years Of age, and the mum
Der of slaves above that age, who arc
subject TO county lcvics.
He shall also ascertain the number
of free negroes between the ages oil
81 and IS years.
He shall ascertain from each person
residing in his district, the amount o
interest or profit which may have been
received by such person, or been con
verified into principal, $50 as to become
an interest.6earing subj cct,) Or other
wise appropriately within tho year nex'
preceding tho first of February, arts
ing from bonds or certificates of debt
Of this or any other State or County
or of any public corporation created
by this or any other State, except
such interest or profit as is exempt by
law.
lie shall ascertain from each person
residing in his district, the aggregate
amount of solvent bonds or other Sc
curilics due to such person after de-
duciiur ihercIrum tho amount which