Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-22

mine IN a summary way, according to law and right,
tie proceedings d tic said Provided always
That shall he the duty of said assessor to ana
twcnt,ive the courthouse Of each county within his
the appeals aforesaid And provided also, That the
question to he determined by The assessor on an appeal
the valuation complained OF be Or be NOT n Just rela
lection district And All appeals to assessors,
aforesaid shall be made in writing and shall specify the
particular cause, natter or thing, respecting whlch
decision is requested; and STALL moreover, state tho
! ground or principle OF inequality complained Of
And the assessor shall have power to ree%hnne anu
equaize the valuations as shall appear just and equta
vos notice least five days, to the party interested
appear and object to the same, il he Judge proper
left at the dwelnghouse of the party by such assessor
Sec %. And be it further enacted, That whenever
State Territory, the Disrctoi Columbia shall contain
more than one collection district, the assessors shall
have power examination OF the lists rendered by the
assistant assessors according to the provisions ct ms
and lots of ground, with their improvements bgdngs
and dwellinghouses between such collection districts,
| centnm as shall appear just and equitable: -
shall Immediately after the expiration of the time for
neaIg aa usyG Ilane gu I ctou district
and deliver the to the board of assessors heieat
ter constituted in and Cor the States respectively And
it shall be each state con.
vene in general meeting at such time and PLACE as shall
be appointed and directedby the Secretary OF the Urea
sury. And the said assessors, or majority OF lem 50
convened shall constitute, and they are hereby con
-tutcu BOARD OF assessors lur tue purposes VI ns AZ,
and shall make and establish such rules and regulations
poses into effect not being inconsistent with this act or
SEC IS And be it further ems eted That the said
of assessors convened and organized as aforesaid shall
clerk or clerks but not more than one each collection
district who shall hold his their oi' Offices at the
pleasure OF said board of assessors ana whose duty u
shall be 10 receive record and preserve al tax lists re-
said board Of assessors and who shall take an 2atn tor
affirmation if cOnscientiouslv scrupuous of taking an
OATH faithfully to discharge his their trusts and IN de
fault taking such oath affirmation previous 10 en-
terri the duties such appointment failure
any M q q
them respectively by this act he or they shall respect
the use Of the tinted states to be recovered any
having competent Jurisdictions and shall also be removed
SIG rs And further enacted That it shall be the
duty of the said clerks record The proceedings Of The
said board of assessors, and to enter on the record u
of such Of the shall attend any Eener
this act And il any assessor shal fail attend such
general meeting his absence shall he noted on the SAID
record and he shall Tor every day he may be absent
thereiom forfeit aud the sam of ten dollars for the
of the uniied ates And if any assessor shall fail
lists OF valuation and enumeration OF each
after appointed aforesaid for such general
meeting of the said board of assessor' he shall lorelt
and the of five hundred dollars for the use OF the
United States and moreover shall forfeit MS compensa'
ton as assessor Aud it shall be the dGty Of me eierks
of the Treasury an extract OF the inues 81 the nosrd
showing such failures ornegect which shall De Sulceht
evidence Of the forfeiture of such compensation to all
intents and purposes Provided always That shail he
such from the forfeiture OF the
said compensation in whole or in part as to him shall
SEC. Il. And be it further enacted That if the said
board of assessors shall not within days after the
first mceng thereof aforesaid he 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 cqua izalion ana appoohme by lhas att
directed and they shall assign to such ana state
DISTRICTS Inc VauatlO sts OF which uail ot
been furnished such valuation they shall deem lust
State districts ny the board OF assessors shall be
final and the proper quota Of direct tax shall be and is
hereby declared to be imposed thereon accordingly
SEC IS And be it further enacted hat it shall be the
duty of the said board OF assessors Ill eenty ana care
fully consider and the SAID isis OF
and they shall have power to revise adjust and equaze
by adding thereto tedueting theref,om, such rate
per centum as shall under the valuation OF he seNSal
counties and State districts be just and EQUITABLE ITO
vdcd, The relative valuation o property IN the same
county shall not be changed unless manifest error or mn
perfection shall appear in any OF the lists OF vauation
III which the said board Of assessors shall have
power the 10 them shall appear Just
amI a7eroti n" m" said yiuation any INEQUALITY shall
be produced In the apporunnen Of the SAID direct tax
to the several states aforesaid it shall be the duty oil
the secretary the Treasury the to Con-
gress to the intent thatprovson may be made by law
for rectifyns sueh inequality. 49,
sec ~ And be il further enacted mat as soon as the
said board OF sor shall have the adjust
ment and equalization OF the valuation aforesaid they
shall proceed to appurtun county and state dis
rict its proper quota Of direct tax An the saw board
pointed by the Secretary Of the Treasury for their Is
meeting complete the said apporti0nment, and shall re-
each assessor certificate Of such superintendent To-
gctner with the lists by the assessors respectively
presented to the beard aforesaid and transmit TO The
Secretary of the Treasury certificate q the apporon
ment by Them made as aforesaid; ana the assessors re
srcct!velv shall thercupon proceed TO revise ther re-
SpectlNe isis, ana ana MAKE
conornahe to the apportionnent aforesaid by me sd
beard of asscssors and the said assessors respectively
shall make out lists containing the sums payable accord
aSaon mi IN a, f Each district: which isis
shall contain the Teach person residing within the
said district owning having the or supcrinten-
dence Of property lying within the said district which is
liable to the said tax when such person or persons arc
known, together with the sums PAYABLE by each; ana
where there il any property within any collection dis
trct liable to the payment OF the said tax not owned OF
occupied under the superintendent OF any person
resldeEt therein lheIe shail DC Sepaae 10, VI I
property, specifying the sum payable and the names Of
assessors shall furnish to The collectors Of the several
collection districts respectively, within thirty days
alter the apportionmentis completed as aforesaid GER
titled copy of such list or lists Tor their proper collection
districts in default performance Of the duties en-
Joined the board assessors and assessors respect
lively by this section, they shall severally and indyidu
the use Of the United States to lie recCveredin any
ed and declared thai the valuation nssessneh eq'a f
cation and superintendent; made by the SAID b9ara OF
and operation for laying leyyng and coleetinsi yearly
imposed, until altered, modified, abolished by law
Sec 80 And be further enacted. That there shal be
their services under this actto each as,
SCISSOR two dollars per day for every day employed
making the necessary arrangements and giving me
necessary instructions to Nhe assistant assessors
ry day employed hearing appeals revising valuations
and making lists reeaby to the provisions of this
contained in the list delivered by him to said board
of to each assistant two dollars To-
every day actually employed collecting lists and max
ing valuations. the number of days necessary Tor that
purpose to be certified by the and approved by
the of taxes aud llar for every hun
dred taxable contained in the tax lists as com
petcd and delivered by him to the TO each OF
the constituting the board assessors as aoe
said for days actual attendance at said board the
sum of three dollars, for travelling 10 and from The
place designated by the Secretary Of the Treasury ten
for each mile by the most direct and usual r0ute
and to each of the clerks said board two dollars for
every days actual attendance thereon. And the said
board OF assessors and said assessors respectively snail
be allowed their necessary and reasonable charges for
stationery and blank books used in of their
duties; and the compensation herein specified shall be
full for all expenses not Otherwise oartic author
lied, and shall be paid at the Treasury. and such amount
shall be required for such payment is hereby appio
prated,
Sec 81 And be it further enacted That each collector
receiving list aforesaid from the said
respectively shall subscribe three receipts; Of which
shall be given on full and correct copy of such list
which list shall be delivered by him to, and shall remain
with the OF his collection district aud shall be
to the inspection of any who may apply tOn
spect he and the other two receipts shall be given
aggregate statements of the lists aforesaid, exhibiting
the gross of taxes TO be collected in each county
state district contained in the collection district,
of which aggregate statements and receipts shall be
transmitted to the Secretary and the other to the First
Comptroller of the Treasury.
Sec. 81 And be further enacted That each collector
before receiving any list as aforesaid for collection shall
give bond With or good and sufficient suiees,
to be approved by the Solicitor the Treasury in the
amount of the taxes assessed in the collection district for
which he has been or may be appointed; which bond
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 he transmitted to the Solicitor Of
the Treasury and after approval by him, shall be de
posted In the office of the First Comptroller OF the rea
sury Provided always That nothing herein contained
CATION of the bond heretofore given by any collectors
but the shall be and remain in full force and virtue
any thing in this act to the contrary thereof IN any wise
Notwithstanding.
Sec 80. Aud be it further enacted, That the annanl
of the assessed shall he and remain
lien upon other OF the individuals
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