Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-31

SCISSORS are here6, authorized to rsG'e amS riehi
nine In n summary way according 10 NV , nT ai,,i
iiv and Mi appeals whclrmay DeeNnltI' hsis'
~ ,rorcejnrs OF the said assessors; IIoVCu
o IL shall be the duty Of said assessor 10 "u ia d
aticnd not less than two successive Within liz
gnction district there 70 receive ana dGefhnhe "93n
the appeals aforesaid AG m SSsessor on an appeal
gespecng the valuation OF Propery, sn1 p,' Az ria
t% r TeSoron 10 other valuations IN the same col
lection district And az Appeals 10 W. SesSs' as
Aforesaid shall be made in writing ana sha speeiiN .he
ausc, matter, or thing respecting winch
decision reQucsted and sial moreover, stare tlS
Ground or principle OF inequality or error eonlp9leu u
And the assessor shall have power to re-eAanne anu
cguaze the yIaiiTs s6s he increased without pre-
ios nOtice of least five days TO the party Interested
WIFI n"tice shall he given bv note in writing, be
lett at the Westinghouse OF the party by such assessor
u see 23 And be it further enacted That whenever
State Territory, the Dstrictof Columbia shall contain
more than collection district the assessors sha
have power examination of the lists rendered by the
assistant assessors according to ne provisions q 1s
Hdiust, and the valuation Of lands
and lots Of ground with their improvements, buildings,
and dwelling houses, between such collection districts,
by deductng from adding to either such rate per
centum as shall sppear Just and equnaDle;; .
Sec "a And he il further enacted That the assessors
shall Immediately after the expiration of the time for
hearing deciding appeals. make ont correct lists OF
the valuation and enucra ion in each ctio district
and deliver the same the board Of assessors hcieal
ter constituted in and for the States respectively ana
it shall duty of the assessors in each state TO CON
vcnc in general meeting at such time and place as shall
appointed and direeicdby the Secretary % me Urea
sury And the said assessors or nalntly OF lhch ~
convened shall constitute, and they are hereby coh
board Tor the purposes Oh ACT
and shall make ana establish Such iues anu @
them shell appear cessary Tor carrying S4eh plf
poses into effect, not being inconsistent WIN iis ACT Vi
The laws of the United States.
sic 25 And be it further enacted That The SAID board
of assessors convened and organized as aforesaid su
and may, appoint suitable person OF etso ~ NJ I
clerk clerks, but not more than one Tor eac cuecu
district who shall mold his or their office or t1ces AZ te
pleasure said board of assessors end whose DUTY
shall be receive record, and preserve all taA lists re-
turns and other documents delI cred and made 10 the
sSr nSHT II if roDscieousv scTapnious of taking an
IN diSCl
fault taking such oath or aihratol previous 70 VI
terri the duties Of such appointment or on failure
to perform any part Of the duties enoihed on MN or
them respectively by this act, he or ey sql respect
lively forfeit and pay of hundred dollars for
the use OF United States be recovered in any court
having competent Jurisdiction and shall also be removed
SIC 26 And further enacted, That it shall be the
duty the said clerks To record The proceedings OF NE
said board Of assessors ann to enier on my. e IGo
of such Of the assessors as shall attend any gene
al meeting OF ne BOARD OF aSsessoI5 ot ms tpd c
this act Aud IL any assessor snil al 10 ac.u SUI SUI;
general meeting his absence shall be noted on tle Salu
record and he shall Tor every day he may ne absent
thererom forfeit ana pay ne sum Oh te ri fi
of the Cnicd atCs And II any assessor snail ldll
0rnerect furnish the SAID board Of assessors win the
lists of valuation and enumeration OF each assessment
district within his collection district within three GAYS
meeting of the said board OF ASSESSOR ne shal lorIt
paythc sum of five hundred dollars ior the Us OF e
United States and moreover shall forfeit his compensa
on as assessor And it shall be the duty of the clerks
said board OF assessors 10 certify TO Inc Secretary
of Treasury extract oil the minutes 81 tue board
showing such failures neglect which shall be shilcent
evidence of the forfeiture such compensation to all
intcnts and PURPOSES Provided always hat it shall be
in the power of the Secretary of the Treasury to exon.
crate such from the forfeiture ott
said compensation in whole or in part as TO MN snail
appear just and equitable. go, .,.,- -,
SEC. q And he it further enacted; lhat IL me sala
board of assessors shall not, Wi hin three DAY aier t
first meeting thereof aforesaid be furnished WIN all
the lists valuation Of the several counties ana STATE
districts of State they shall nevertheless proceed ~
make the equalization and apportionment by TINS act
directed and they shall assign to such counties and state
districts the valuation lists Of which snail not nave
been furnished such valuation as they shan deem 1ast
and right; andthe valuation thus made 10 sGn SG'es
and districts by the board OF assessors SINH nc
hereby declared to be imposed thereon accordingly.
And be further enacted That shall be the
of said board of assessors diligently ana care
fully consider and examine the SAID isis ol yaua9
and they shall have power to revise adjust ala esze
by adding thereto, ceduetng heTelrunl such rate
per centum as shall under the valuation of the several
counties and districts be just and equitable; Pro-
vidvd The relative valuation oil property IN the shlc
county shall not changed unless manifest error or inn
perfection shall appear any OF the lists of valuation
III which case the said board OF assessors snail nave
power to correct The same as to them snail appear Just
and right if in consequence OF any revlsal change
and alteration of the said valuation any lnequant sna
be PR duced N the apportiomehl o ny Sa1 u '
the several aforesaid it shall be the uuy OF
secretary the Treasury TO report the same TO Con-
gress the intent that provision may be made by law
for rectGns sucn inequality , a. =, -
Sec ~ And be it further enacted Ihat as soon as INC
said board Of shall have completed the aust
equalization OF the valuation aforesaid they
trct its proper quota OF direct tax Ane the sad board
OF shall within twenty day after the time ap
pointed the Secretary the Treasury Tor their hrst
meeting complete the said apporonMehS ah9 sai re-
each assessor certificate Of such apport0nmeht, 70,
gether with the several lists by the assessors
presented to the beard as aforesaid ana trasl ~ w,
ment by them made aforesaid; and the 9iei re
spectivelv shall thereupon prHceeu 10 ali resnects
spective lists and alter and make inc SAM & he said
cpniormable TO The apportionment aforesaid ny w
board of assessors; and the sla o nnyabe accord.
shall make out lists containing .he suns yerv object of
n TO the provisions OF this act upon eyer Nh Isis
m H. nar, of each person residing within inc
dence of proU 0Mne Or having The care o. & Is
liable the said tax when such person PERSONS
known together with the sums PAYABLE by EACH and
where there il any property within any collection dis
trct liable to the payment OF the SAID tax not owned or
occupied by under the superintendent OF any person
resident therein. there shall be separate list OF such
the respective PROJECTORS where Ard the said
shall furnish TO the collectors OF the several
collection districts, respectively within thirty days
tined eopy Of such Isl or lists ior their proper collection
districts and default of perform of the duties en-
Joined the board and assessors respect
veIy by this section they shall seveally ana indivdu
ally forfeit and pay the Of five hundred dollars to
the OF the United States to be recovered III any court
having competent jurisdiction Audi is hereby enact
cd and declared that the valuation, assessment equa
cation, AID apportonment, made by the salu board OF
assessors as Aforesaid sal be ana remain ~ lu lore
and operation for laying leyyng ana coiiecuhs HeaIi
and year. the annual direct tax by this act d and
imposed until altered, modified, or abolished by law;
80 And be it further enacted That there sha be
allowed and paid to the several assessors and assistant
assessors for their services under this ae-to each as
SCISSOR two dollars per day for every day ehPloAeu N
necessary Instructions to the assistant assessors
for the valuation and three dollars per Jay lot eve
day employed in hearing appeals revising Valuaiops
and making out lists areeahy TO the provisions OF thls
contained in the list delivered by him to said board
of assessurs to each assistant assessor two dollars To-
every day actually employed in collecting lists and max
ing valuations the number OF days necessary tor that
purpose be certified by the and approved by
The commissioner of taxes aud dollar for every hun
dred taxable persons contained in the TAX list as com
peed and delivered by hiG to the assessors 10 each OF
The assessors constituting the board q assessors aorc
said Tor every days actual Attendance at sad board me
OF three dollars. ard or travelling to and rom The
place designated y the Secretary of the Treasury,
cents for each mile by the most direct and usual route
and to each of the clerks said board dollars for
every davis actual Attendance thereon. And the said
board Of assessors and said assessors shi
stationery and blank books used in The xecuon Of their
duties and the compensation herein specified shall be
in full for all expenses otherwise particularly author
lied and shall be paid al the Treasury and such
as shall be required for such payment is hereby appo
priated,
Sec 81 And be it further enacted, That each collie
receiving list, aforesaid the said assessors
respectively shall subscribe three receipts; one OF when
shall be given on fun and correct COPY OF such lisl,
which list shall be delivered by him to- and shall remain
with the assessor OF his collection district aud shall be
open to the inspection OF any person who may apply 10 IN
on aggregate statements of the lists aforesaid exhibiting
the Of to be coectedn each county
or state district contained in the collection District one
Of which aggregate statements and receipts snail 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 aforesaid rcoeeton shall
give bond with one or more good and sufficient sueties
To be approved by the solicitor OF the treasury IN the
amount of the taxes in the collection district for
S sn IN ne has been or may Pc abponteh wfh 0oHg
the true and faithful discharge of the duties OF his office
according 10 law and particularly for the due coeetoh
and payment Of all moneys assessed upon such district
and the said bond shall be transmitted to the solicitor OF
posted in the Office Of the First Comptroller of theTrea
suty PROVIDED always, That nothing herein contained
gaton OF the bond heretofore given BY any coector
but the shall be and remain in full force and virtue,
any thing in this act to the contrary thereof in any wise
Sec 80 And be it further enacted, That the annanl
amount of the taxes assessed shall he and remain
lien upon Hands and other estate Of the individuals
who may be assessed for the me- during two years al