Nebraska advertiser. [volume] (Brownville, Nemaha County, N.T. [Neb.]) 1856-1882, 1859-01-13


this chapter. Such property shall be lis
ted for taxation, and in estimating The
value thereof, the merchant shall take
the average value Of such property in his
possession or control, during the year
next previous to the time of listing. and
If ne has not been engaged IN business
SO long, then he shall take the average
during the time he may have been so en-
gagged; and if he be commencing, he shall
take the value of the property at the time
of listing.
Sec. %. Any person who purchases.
receives, or holds personal property of
any description, for the purpose of adding
to the value thereof, by any process Of
manufacturing, refining, purifying, or by
the combination of different materials,
with view of making gain or profit by
so doing, and by selling the same, shall
be held to be a manufacture, for the
purposes of this chapter, and he shall
list for taxation the average value of such
property in his hands, estimated as di.
rected In the previous section In case Of
merchants; but the value shall Be esti-
-IS2ted upon the materials only entering
ln1o the combinations or manufacture:
Sec. "a. On or before the second Mon
day Of April annually, the assessor shall
make out and deliver to the county clerk.
an assessment roll, containing in tabular
form and alphabetical order, the names of
the persons and bodies corporate in whose
names property has been listed in his
county, with the several species of prom
erty and the value, as herein before d.
rected, with the columns of numbers and
values footed up; and in column to be
provided for that purpose, he shall write
the words, shy the assessor" when the
hist was made by himself, together with
the word "absent," or "sickD or the
words refused to list" or "refdsed 70
swear, !" or such other words as will ex.
press the cause why the person required
to make the list, did not make il; and a
neglect to make it shall be taken as re.
fusaL
Sec. 25. As soon as practicable after
the assessment roll is filed, and before
the first Monday Of May next ensuing,
the county clerk shall make out anab-
stract thereof, containing the whole mum.
Der Of acres Uf land listed in the county.
and the total value thereof; the total VAL
uatlon of town lots; the amount of prom
erty invested In merchandise the amount
of property invested in manufactures
the number of horses, and their total val.
ue; the number of mules and asses. and
their total value; the number Of neat
cattle and their total value the number
OF sheep, and their total value the num-
Der of swine, and their total value the
gross amount of all other personal prom
erty, with money and credits; which ab-
stract the clerk is directed 10 transmit
without delay to the Auditor of the Ter
rltory; and the county commissioners are
authorized to direct the clerk to add 70
the above list of items, such other items
as they may deem advisable /; and Il shall
be the duty of the Auditor of the Terri
tory to furnish such forms for the use Of
the county commissioners, assessors. and
clerks and other officers of the revenue :
as shall best secure uniformity of pro.
ceedings and returns throughout the Ter:
ritory. -. q.
Sec. 26. The Territorial Auditor and
Treasurer shall constitute the Territorial,
Board of Equalization, and said Board Of
shall hold session AT the
Capital of the Territory, commencinp on
the second Monday of Nav of each wear.
and 1t shall be the duty of said board 10
examine the various county assessments.
so far as regards the Territorial tax. and
to equalizS the valuation of real estate in
the several counties, whenever thew are
satisfied that the scale of valuation has
not been adjusted with reasonable unifer-
nifty by the different assessors, and to
decide upon the rate Of Territorial tax
which shall be levied in each county, but
not to exceed three mills on the dollar.
Sec. 27. Such equalization NAV Be
made, either by changing any of the as
sessments, or by varying the rate of tax
atlonm the different counties, as may be &.
found most convenient, but in either case
the Board of Equalization is directed 10
preserve unchanged, as far as practica-
BILE, what would have been the agcreoate
amount Of valuation in the Territory, had
no such equalization been made.
Sec. 28. On or before the first Mon
day of June, the Territorial Auditor IS.
required to transmit to the county clerk.
or each county, statement Of the chang
es (if any)which have been made in the
assessment or valuation of real estate IN
ms county, and of the rate of taxation
required IN said county for the Territorial
tax as directed to be levied and collected
by the Territorial Board Of equalization
and if the Territorial Board shall fail to fix
the rate of taxation in any of the coun-
ties. then the Auditor is required TO noti-
fy the county clerk, that the rate to be
levied and collected in such county or
counties, is at the rate of three mills on
the dollar of the equalized valuation of
property in the county.
1t is better to be ausseer than ambi-