, 1859-07-09
Opinion on the Valuation OF Properly
hV ARAH1A0fke

if%g acl add to- take fEoa and or
Hssssas with Instructions to rerso md correct TIC sa1ne
t'rorit Tie daar. u,an:i ~ .o Aaee 1exss. TO H..
o! such n.riy raj cr ressons a my haye beea omit
I'D by to- Assesso1--trase u.
Yy Chapter 8, Section IL
Asesos In The Of their dntes shall havethe
poxets ~ aie may u Given bJ law y Gos1 OF
[pagcl5.
This is all which the City Charter contains on
the subject Of assessment From this 1t is clear
that the Common Council have no power to IN
crease the aggregate amount Of the Assessment
Koil rs fixed by the Assessors, except BY add
ing property which has been omitted Tic As
SCISSORS hare it; therefore, in their power, II they
have the right under their oaths, to rppraise the
property nj auy other than its actual rata<, to
regulate the taxation Of the city-thc percent
age being fixed by 1aw-and the aggregate
amouae oi the Assessment Roll beyond the cou-
troll Of the Common Council it is, in fact, the
Assessment Roll which determines what the an-
nual revenue Of the city is to be.
1t would seem rs IT 80 important power as
this could not be left unguarded in respect to
the caprice or control Of tile Assessors, without
being clearly defined, and the duty Of the As
SCISSOR in making his valuation controlled By
fined standard ot value, determined by Inv. =
Dy Chapter 50, Of City Ordinances; the Com:
mon Council, in pursuance Of the power granted
them. have dehned the duties OF Assessors.-
Municipal LAW, page 4ls.
ly Section l.
The As>eAor takes oath that he will faithfully. It'll.
fstis aud !Paaay psta:,n a;l ne d.s. Isa5se & Of
AZ As..o1 - ctc ~ 141 ''"s' ''' '"e
n. c.,t;on
.,,.u ,.o..ua ,-,.,o,,. s.,,,, IN a.
eese t , ~ 81 ~ sa1A . T n & r.
RESPECTIVE Dvlslons, ty goinx, when rsca!ehe to evEry
s% e,a 81 s saj H. n IT, 5ry ' y I'D s .l
deiu My taa'tt sss;I oEns1 to sse 4. IN.
teresn, tssetier wahthe y.lue lheoi
d,as ;c Assessor @ lii sae as e1sy3oa II lie ssius
hart nal e@p'oytd is ta'i"esat axy * v the Her-
H. Section
II nv sh,u m, In ,1e tn ind III. nv ~, NJ ,nv
a ~ pesona eate u ~ r. r. IT, as s@a
~ 70 ~ ~ & tne Gu ahea " f. s
" whe1 called on ior that purpose tLe A,sor sh. IN
Ifs1s. Gf'ise sns 10 'As 's'' Information ne s'' procure"
1t is very clear from this ordinance that the
o tue Se s to us
ea,,,a ~ 'as ora-.'.S - hr t,a :. oasi.
, value they are TO oe governed ~ tue cash
As Assessors F. t6c performance of their du.
be gircn by law to County or Town assessors.
Poftant to review the Legislation Of the state on
cue set ss nnd at Ut
assessed, md what are the duties afad liabilities
Dy tho Act Of Feb. u. 1858; Sec. l.
All ro,c,tr e,, md pco1,, In the s,,e. +. made sub
1v nv ~ - ~ i si Iii H. sn1.IrJ n ;hc H., -
tasai!e ci!' rroiesty. '">'>s7 'N
by Section f.
Every pesnn required essc Lit Of hs rca1 and per
s'n rrSteEY and hy ;t!oa e sats the value Of eFso
"rols"s mD ~ as@sa' '-ss 4'"1
~ Section -
T. the Aseasor bcl!ses th.t any rTorez h,s ~ been ue
1 @ % ~ ;ss Il tn s y f S M e sa :s sns sps
aud ca,cs sre tfoIw,sF at j.. s@se sast. Ts-r io1
Iy Section ID
r.., .o, =, ..a,,,,, iii, i, ,.,;,, =. &c.,.
.ae u .a.:s s1slaiss q esoi. growing
thcscoa but He tssr Ss Ai-h ssca t~eh ir3.rfy
nf forFrf RUE .lai Le tak.a te
for exceeding ten yt, shall be saucs stth 3r!re
as 1hs eses'= ~ se '"<i ut 1"'rsf nj. for
iersona prsseiy II ereEy description shall ts valued q
~ *s~f ".n4 brit. OF Similar property At Tue time q Isl
10 us,.al ss!taE p:ee tnoxn sss;sef .hra a
,,r "'' q I'd ou'a 10 o%aie4 'Ats"f in ~""sy at
lnvsmeis II esks t". .tosk companies
sa ~ r sn y I III s ~ eIxc I III s o.
i:; ~. tIee.as ss,ee q spceiat number quantity
9: Eaor done or fur srte ot any kind sen1ctr it shall
u valued At ~ e e t Or Labor Or se1-
VIZ ~ -4s '&.'s ''' 1''s' - '<s ~" "a
| Hy Section L.
Merchants in estimating the valuc Of p-oneF
s y 'ate ~ ;o s;:S
hsse haS rom TYPE tottnc In during Tie previous
'S@r ~ .". .,..;
The same act requires a listing and valuation
according to its real value, Of
Ecctfnn 14-Afanuflcturinr stuck
oectlon 1o-6ae1ncs anu maentueE3 Oh every
Section i6-Moncys. notes. bills. bonds.
stocks. &c.-1Page l052
Dy Section 23-All property except real prop
| erty is to be assessed annually. Real property
py Section -
Tie a,esso, after having tca duly quaaed !. to ene.
and the t"xahe property Of each
per,en and Tue r"'ae tn 't'7.
The ss>e=.or Is o,1ecd with The assessment roll to sui
a to b. 1tst@d siy Hctu,a nj aoa ", 51,s and as
s &C. s e IL Sss ae sus 81 ~ ~ sc
s teiS' ..s j. ,s s ,uiss u sfp .te.ed IS st
Il s M a @ 20 az y H. T.: T. hs %
t1e sns or valuation ef psopt'tg &e. for t'nason.
if.se is''
~ occ'ion Of
Or from eenesI .cputaoa and id own knowledge to r.
tuIn what ;t T. t~ si"i amount Fd saluc Of such
pf1scns.Lte =" 1s9''
" seeuoh 5S-
The assessor Eora The lek source Of in1u9aion that
NM e of ~ Se es1 of ri pcv aeornr To-
Inc rnss prsr1ed BY lhe sad a iorvutn resi property
Dr Section A.
.,rr.. a.. =. ,e,+,,x rna.r MT, .b,, N. ~,
su1n contains eo1fect DESCRIPTION Of each parcel Of rsl
popslty kaei 10 taxation within said town 70 lar - he
a:a 10: M ra4< et1s sta ri to % sase
hescf Estimated .cconk 10 The sues prescribed thcrcos
Aet fsf the Assessment ofprcpeits and the eoee-
ny Section 81
Eyesy a~exor who shan consent To- cr eonnve At any
IT, .1oa, o. tna ~ s =. 1nE
ID ~ t5e value ie1eof 10 cter uron ibc tax III ii Ies.