Glasgow weekly times. (Glasgow, Mo.) 1848-1861, 1858-01-07
County Assessment Districts.
THE NEW REVENUE LAW.

Inst Legislature, was the new Revenue
Law or rather, the Revision OF the old Act
by which various provisions were added,
which, il is thought will increase our rev
enue at least 100000 more than the u.
mount raised under the old law, last year.
Under the new law the assessors in office,
90 out, and the mode of assessment is
changed. Such sections as relate parlicu-
larly 10 the mode Of assessment and the du.
ties of assessors are annexed. From arti.
Gle ID, concerning the assessment of pro-
perry for taxation, we select the following
provisionss
SEC. 2. The County Court Of each coun.
ty oil this State excepting ST. Louis coun-
ty,) shall lay Oft each county into Assess
ment Districts, in number not less than
four, nor more than six, according 10 coan-
~ and congressional township lines, and
appoint an Assessor Tor each district, on
the first Monday in January OF each year,
who shall qualify within thirty days after
appointment.
a. Every Assessor shall take on oath
10 support the Constitution Of the United
States and Of the State of Missouri, and
that he will faithfully and impartaly dis
charge the duties OF his office; that he will
assess all the property in the district which
he assesses at what he believes 10 be its &C.
tual cash value.
5. 1t shall be the duty Of every Asses
scr TO take the oath prescribed in the next
preceding section, and cause the same 10
be endorsed on his certificate Of appoint
meni, before entering upon the duties of
his office, and in default thereof he shall
forfeit five hundred dollars for the use oil
the State, 10 be recovered by indictment.
5 6. Every Assessor, before entering
upon the duties of his Office, shall give bond
and security TO the State, TO the satisfaction
OF the Court, or clerk in vacation, with
three or more solvent securities, household
ers Of the county, in q sum not less than
five hundred dollars the amount 10 be fixed
by the Court, or Clerk, as the case may re-
quire, conditioned Tor the faithful perHor-
nance of the duties Of his Office, which
bond shall be deposited in the Office Of the
Clerk of the County Court
5 8. Every Assessor shall commence or
the first day Of February in each year, dur.
ing his continuance in Office, and 60 through
all parts OF the district subdivision OF the
county, in which he is the Assessor, ant
require every person who shall have owned
or shall have lad the charge or manage.
,nent Of any property, on the said first day
OF February in each year, taxable by law
except merchandise, and being within the
county, 10 deliver 10 him written list o.
the same; and every such person shall de-
liver 10 the Assessor, on oath or affirmation
10 be administered by the Assessor, q Just
and true list of all such property.
10. Ii shall be the duty Of every As
n SCISSOR TO administer the following oath (ol
1afifmation) to each tax payer, at the time
- oftaking list of his taxable property, viz
- You do solemnly swear (or affirm tina
you will give Cor have given, as the cast
may beg true and correct list of all taxa
bic property owned by YOU within this coun
ty, on the first day Of February last, ant
that you have not removed any property be
yond The district or State FOR The purpose 0
4 evadinng taxation SO help POu God"
5 10. The Assessor shall require ever,
= person who owns or has the charge or man
egenent Of any taxable properly within hi
county, TO deliver to him Aie list thereof
(exccpt share $. st-sloek in banlsor other in
corporaled e6mpanies, either by persona
application or4hyJwritien notice, 10 be lel
ut the residence of the party, and ever,
such person shall deliver such list TO Tit
Assessor within ten days after such uppi
cation or notice.
IA. II any person being applied 10, Of
notified, as aforesaid, shall fail to deliver tn
required list 10 the Assessor in ten days
the property which ought to have been list
ed shall be taxed double.
10. If any person shall deliver to tn
Assessor any false or fraudulent list, tht
property therein specified, and all tina
ought 10 have been listed therein, shall b.
taxed triple; and the offender shall, more
over, be subject 10 indictment for the fraud
and may be fined in any sum not exceeding
five hundred dollars.
q
81. 1t shall be the duty Of each As
SCISSOR 10 complete the assessment of hi
district, and return the same 10 the ClerL
OF the County Court, on or before the Is
day of June, in each year.
s. 32. The several Assessors Of each coun
,y, shall, OH the first Monday in July O
cacI year, meet together AZ me county seat
and when so assembled, shall be presided
over by the presiding justice Of the County
Court, or one OF the Justices Of the COUNTY
Court, and shall together constitute Boar
Of Revisors, who shall proceed to hear ap
peals, and TO revise and correct assessments
SO as to make them correspond with thr
real cash val.e, and for that purpose shall
have power 10 send for persons and papers
and compel the attendance OF witnesses; Blu
no Assessors shall vote upon any assess
rnent appealed from in his own district
A majority of said Board shall constitute
quorum, and majority Of those preser
shall determine all matters Of appeal or re
vision.
% 80. When the several assessmer
., books shall have been revised and correc
ted by the Board of Reyisnrs, they shall b
delivered To the Clerk nf The Countv Cour