Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-26

taken as aforesaid the inspection OF amy aud az! per
SCISSORS are hereby authorized receive hear and deter
mine, in summary way, according TO navy aliY rlEhl
The proceedings tue said assessors fIoV9eu Always
That shall be the duty Of said assessor TO A9
attend moi less than successive days ui the sd
twenty Ve at the courthouse ui ehch county Wltl ms
collection district there receive and determine upon
the appeals aforesaid And PROVIDED aiso, lhat LIZ
question TO be determined by the ASSESSOR on an appeal
Inc valuation complained OF he or he not in just rcla
ton nroHortion TO other valuations IN the same col
aforesaid shall be made in writing and shall specify the
particular tause, matter, or thing, respecting which
ground or principle OF inequality or error complained Of
eQualize the valuations shall appear Just and cQua
bic; but no valuation shall be- increased without pre-
vous notice. o vt least ve DAYS to the party interested
appear and object 10 the same, ii he Judge proper;
which notice shall be given by note In writing, to be
left at the dwenghouse OF the party by such assessor
or an assistant asstsSor
Sec. %. And be it further enacted, That whenever
than collection district, the assessors shall
have power on examination of the lists rendered by ne
assistant assessors according the provisions OF Ibis
act TO revise adjust and equaze the valuation Of lands
and lois of ground with their improvements, buildings
and dwclng-houses between such collection districts
by deductne from or adding to either such rate per
See "a And be it further enacted That the assessors
shall Immediately after the expiration Of the time for
the valuation and enumeration in each COLI ction district
and deliver the same to the board of assessors helena
ter constituted in and for the States respectively Ana
ii shall be the duty Of the assessors in each state TO con
in general meeting at such time and place as shall
be appointed and dreeedby the Secretary Of the Urea
sury And the said assessors majority OF them 50
convened 81 all constut and they are hereby const
tucd board for the purposes OF this act,
and shall make and establish such rules and regulations
to them sall appearn ccssary Tor carrying such pur
poses into effect not being inconsistent 18th this act or
the laws of the United States.
SIC % And be 1t further ena cted si9 DHaTH
of assessors. convened and organized as aforesaid snail
and may appemt saS PeT1n or TO he the
district who shall mold his their OIL or ofhces at the
pleasure OF said board of and whose duty IT
shall be TO receive record ana preserve az YIN ss r.
turns and other documents ered AMI made 10 the
said boaid of assessors and who shall take an oath Cor
affirmation if conscentiousy scrupn0us of taking an
OATH faithfully to discharge his their trust; and in de
tern the duties OF such appointment or on failure
to perform any part Of the duties enjoned on nm or
them respectively by this act he or they shall respect
lively forfeit and pay the sum of two hundred dollars for
the the United States be recovered in court
having competent jurisdiction and shallalso be removed
SEC g. And be it further enacted That it shall be the
duty of the said clerks 10 record The proceedings of the
said board of assessors and TO enter ON the record Il
of such of the shall attend eener
al meeting of the board OF for he purposes of
this act And if any shall fail to attend such
general meeting his absence shall be noted on the sald
record and he shall Tor every day he may be absent
thereirom forfeit and pay the sam of ten dollars FOR the
use the Cned ates And If any assessor snail im
ornegect 10 ush the said board of assessors with the
district within his collection district within three days
after the time appointed as aforesaid Tor such general
meeting of the said board of ASSESSOR he shall forfeit
and pay the sum OF five hundred dollars o the use OF me
United States, and moreover snail forfeit ms c0npehsa
ton And it shall be the duty of the clerks
OF the said Doardof assessors 10 certify 70 te SecLer
OF the Treasury extract OF the minutes OF the board
evidence of the forfeiture of such compensation TO all
inents and pur3oses Provided always That it shall Ice
crate such or assessors from the forfeiture othe
said compensation in whole in part as to him shall
SEC Il. And be il further enacted That if the said
hoard of assessors shall not within three DAYS aitr the
first meeting thereof aforesaid be furnished With all
the lists OF valuation OF the several counties ana state
districts OF any STATE they shall nevertheless proceed to
make out the equalization and superintendent by This act
directed and they shall assign SUCH counties ana state
Districts The valuation lists of which shall not have
and right and the valuation thus made to such counties
aud State districts ny the board OF assessors shall be
final and tie proper quota Of direct tax shall be and is
hereby declared to be imposed thereon accordingly.
duty of the said board Of dill igentv and care
fully to consider and examine the SAID sis OF yauatqn
and they shall have power to revise adjust ao eaualzc
the valuation of property in any county OF ntate uste
by adding thereto or 9edaetng tnefe9 sucn raj
per cenum as shall under tue Valuation o lli1 scFeral
counties aud State districts be ist and equltabiei RIO
vded he relative valuation of property III the same
county shall not be changed unless manifest error or nm
perfection shall appear in amy OF the lsls o Naiaatlo
III when the said board of assessors shalt have
power TO correct The same as 70 them si apea Juse
and right. And if in consequence OF any reVsa change
be pr duced IN the appUronment O the said direct tax
the several states aforesaid it shall be the duty OF
the secretary the Treasury report the same To Con-
gress to the nent that provision may be made by law
for rectityng sucn inequality. -
said board Of assessors shall have completed the adjust
ncn and eqaazalon 81 tne t a state dis
tFct its proper quota OF direct tax Ah the alo board
Of assessors sall within twenty days aiter the TIME ap
pointed by the Secretary the Treasury Tor their rst
meeting complete the said apportonmet anG shall re-
cord the they shall thereupon furiher deliver 10
each assessor certificate of such apportonmeht to
gether with the several lists by the assessors respectively
presented to The 6,ard as aforesaid anu tsle 70 te
Secretary of the Treasury certificate Ct the apporuOu
men by them made as aforesaid; ana te assessors re
spectNey shall hereupo proceed 10 IeEise tneir r.
spectve lists and alter and make the same IN all respects
contormabe to the superintendent aforesaid W me sahl
heard of assessors; and the said respectively
shall make lists containing the sums payable accord
taxation in and for each collection district; which lists
shall contain tile Teach person RESTING within the
dcnce property lying within tine said district which is
liable to the said tax when such person or persons are
known, together with the sums PAYABLE by EACH ana
where there il any property within any collection dis
occupied Dy or under the superintendent of person
resident therein there shall be separate Inst OF such
property specifying the sum payable and the Of
the respective proprietors where known And the said
shall furnish TO the collectors OF the several
collection districts, respectively within trty-iye days
alter the apportonmetis completed, as aforesaid GER.
titled copy such list lists Tor their proper collection
districts and in default OF OIL me aues e
joined the board assessors and assessor respect
lively by this section they shall severay and ndNiun
the of the United states to be in any court
having competent jurisdiction Aud it Is hereby enact
ed and declared that the valuation assessment eqq'i
zatiUn and appOrtionment, made by the su p0arH ol
aud operaun for laying, levying and collecting yearly
and year the annual direct tax by lhs &C u ana
imposed until altered, modified or abolished by law.
Sec 30 And be it further enacted mat there sha De
ana pS TO the nder Ills each as
SCISSOR two dollars per day for every Jay eploAeu IN
making the necessary arrangements and giving the
necessary Instructions to the assistant assessors
for the valuation and three dollars per day Tor eve
ry day employed in hearing appeals revising Vauaons
and making lists reeay to the provisions Of this
act, and one doarfor eve rv hundred taNable persons
contained in the tax list delivered by nun 10 sa1 board
of assessors; TO each assistant assessor TWO dollars TO-
every gay actually employed IN eoliectile s.s anu iA mn,
ing VALUATIONS Tue number OF days necessary loI mat
purpose be certified by the and approved by
the commissioner of taxes aud lar tor every nun
dred taxable persons contained IN the tax llst as com
peted and delivered by him to the assessor; To each OF
the assessors constituting the board Of assessors as aorc
said every day attendance at said board the
three dollars Al Tor travelling to and IRON the
cents for each mile by the most direct and usual route
and to each of the clerks said board two dollars for
every days actual attendance thereon. And lie sad
board OF assessors and said assessors respectively s
De allowed their necessary and rehsohaDle GrEes LOT
duties and the compensation herein specified shall be
led and shall 6e paid at the Treasury. and suc
as shall be required for such payment is hereoy applo
81 And be further enacted, That each collecto
on receiving list aforesaid from the said assessors
respectively shall subscribe three receipts OF which
shall be given full and correct of such list
which lis. shall be delivered by him to- and shall remain
with the assessor OF his collection district, and snail be
open TO the inspection of any person who may apply TO III
spect he same and the other two receipts shall given
On aggregate statements OF the lists ioresalu eHDuns
the amount If taxes 10 be collected i'll each county
Or state district contained in the collection district one
OF which asgregate statements and receipts shalI ne
transmitted to the Secretary and the other 10 the First
Comptroller of the Treasury.
See 49, And be further enacted. That each collector
before receiving any list as aforesaid FOR collection shall
To be approved by the solicitor the Treasury in the
amount of the assessed in the collection district for
shall be payable to the United States with condition for
The and faithful discharge OF the duties Of his office
according to law and particularly for the due collection
and payment Of all moneys assessed upon such district
and the SAID bond shall be transmitted TO the solicitor Of
the Treasury, and, after approval by him, shall be de
posted in the office of the Fs; Comptroller of the Urea
sury: Provided always That nothing herein contained
shall be deemed to Gnnul in any wise impair the ob
CATION of the bond heretofore given by any collector
but the same shall be and remain in full force and virtue
any thing N this act to the contrary thereof in any wise
Sec 49, And be it further enacted, That the annanl
amount of the taxes assessed shall he and remain
lien upon lands and otherr estate of the individuals
VIII no ass fpr no ma