The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-08-16

prescribed by this act, it shall be the duty o
the assessor for such district, and he j.
hereby authorized and required, to enter
! into and upon the real estate, if it be neces
| sary, and take such view thereof, and make
! lists of the same, according to the form pre-
seribed, which lists, being subscribed by the
said assessor, shall be taken and reputed a;
| good and sufficient lists of such property
under and for the purposes of this act.
Sec. 20. Ard be IL further enacted, That
the owners, possessors, or persons having
the care or management of lands, lots OF
ground, buildings, and dwelling houses, not
lying or being within the assessment dis
trict in which they reside, shall be permit
ted to make out and deliver the lists thereof
required By this act provided the assess
ment district in which the said objects OF
taxation lie or be is therein distinctly
stated, at the time and in the manner pre-
scribed, to the assessor of the assessment
district wherein such persons reside. And
it shall be the duty of the assessors, in all
such cases, to transmit such lists, at the time
and in the manner prescribed for the trans
mission of the lists of the objects of taxation
lying and being within their respective as
sessment districts, to the assessor OF the
collection district wherein the said objects
of taxation shall lie or be Immediately after
the receipt thereof; and the said lists shall
be valid and sufficient for the purposes of
this act; and on the delivery of every such
list, the person making and delivering the
same shall pay to the assessor one dollar,
which he shall retain to his own USE
Sec. 81. And be IL further enacted, That
the lists aforesaid shall be taken with refer
ence to the day fixed for that purpose by
this act, as aforesaid and the assistant as
SCISSORS, respectively, ,.after collecting the said
lists, shall proceed to arrange the same, and
to make two general lists-the first of which
shall exhibit in alphabetical order, the
names of all persons liable to pay tax un-
der this act residing within the assessment
district, together with the value and assess
ment of the objects liable to taxation within
such district for which each such person is
liable, and, whenever so required by the as
sessor, the amount of direct tax PAYABLE by
each person on such objects under the State
laws imposing direct taxes and the second
list shall exhibit in alphabetical order. the
names of ali persons residing out of the col
lection district, owners of property within
the district, together with the value and as
sessment thereof, with the amount of direct
tax payable thereon as aforesaid. The
forms of the said general list shall be de-
vised and prescribed by the assessor, and
lists taken according to such form shall be
made out by the assistant assessors and de-
livered TO the assessor within sixty days af-
ter the day fixed by this act, as aforesaid,
requiring lists from individuals. And If
any assistant assessor shall fail to perform
any duty assigned by this act within the
time prescribed by his precept, warrant, or
other legal instructions, not being prevent
al al,aF.o hrr- L
BILE accident, every such assistant assessor
shall be discharged from Office, and shall,
ioFel5 eaq 1P pay int tYR Yd
with costs OF suit.
Sec. %. And be ii further enacted, Tha
after the valuations and emu
meratiOns shall have been completed as
the assessor in each collection dis
trict shall, by advertisement in some public
newspaper, if any there be in such district,
and by written notifications, to be publicly
posted up in at least four of the most public
places in each collection district, advertise
all persons concerned of the place where the
said lists, valuations, and enumerations may
be seen and examined; and that during
twenty-five days after the publication of the
as aforesaid, appeals will be
received and determined by him relative to
any erroneous or excessive valuations or
by the assessor. And it shall
be the duty of the assessor in each collec-
tion district, during twenty-five days after
the date of publication to be made as afore-
said, to submit the proceedings of the as
sistant assessors and the list by them re-
ceived or taken as aforesaid TO the inspec-
tion of any and all persons who shall ap-
ply for that purpose and the said assessors
are hereby authorized to receive hear and
in q summary way, according to
law and right, upon any and all appeals
which may be exhibited against the proceed
ings of the said assessors ProUided GLs0dgs,
That it shall be the duty of said assessor TO
advertise and attend, not less than two sue
cessive days of the said twenty-five, at the
court house of each county within his coll
lection district, there to receive and deter
mine upon the appeals aforesaid Aald pro-
Vided also, That the question to be deter
mined by the assessor, on an appeal respect
ing the valuation of property, shall be,
whether the valuation complained of be or
be not in a just relation or proportion to
other valuations in the same collection dis
trict. And all appeals to the assessors, as
aforesaid, shall be made in writing and
shall specify the particular cause, matter, or
tJGlGIIug- respecting which decision is request
a Ptions as shall appear just and equitable
b, hnt no valuation Shall be increased without
p previous notice, Of at least five days ,;oo3 TO
the party interested, to appear ana 1pJeo'
To the same, if he judge proper "hich no-
tice shall be given by note in writing, 70 70
no left at the 1welling-house OF the party
bv snch assessor or an assistant assessor.
See. %. And be itfrther enacted Tna' ma
u,hanever a State Territory, or the DIS
Nj If columbia shall contain more thar
one ,e' collection district, the assessor shal
@ have power, on examination of the list
rendered by the assistant assessors, accord accord
ing to the provisions OF this act, 10 E9slss yS
adjust, and equalize tie valuation OF lana
and ' lots Of ground, with their improve
nnn ments IS buildings, and dweIIing-houses, be
tween such collection districts, BY deant at
ting from or adding to either Suen a aon;te ,t'
per centum as shall appear just ana equi''
''F; Sec "a. A,.a be IL further enacted, Tn b,
p the assessors shall, Immediately aiteF u 4