The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1861-08-05

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person shall be absent from his place Of residence Al the
time an shall call 10 tho list Of such person.
shall be the duty OF such assistant 70
leave the house place residence person win
person Of suitable age and discretion written hote
memorandum, requiring him to present TO sueh RS
the list or lists required by this act whn ten
days from the date Of snch note or memorandum
sec H. Mud be further enacted Ihat II any person
on being notified required rs aforesaid ss refuse or
neglcctto give such list or lists ms aforesaid, withm tne
the time required by this act shall be tue any the
assessor for the district within which SUCH
person shall reside and he is hereby authorized ana re-
CURED to enter into and upon tho lands dwelling houses
aud premises, il be necessary, OF such persons SO re-
fusng or ncgectng and TO make according TO the oes IN
formation which he Obtain and on his own view ana III
formation such lists of the lands and lots OF ground wan
their improvements and dwelling houses owned or
possessed, Under the management OF sucn per
son, as are required by this act which lists so maze io
subscribed by such assessor shall be ake ana rcn,u
good and Sufficient lists OF the persons ana properly
for which such person is to be taxed Tor the
this act.
See IL. And be II further enacted, That Whenever
there shall hc in any district any pfoPft!
lands and lots OF ground dwelling houses, hot oTe
or possessed by under The care and managmn '" 'S
person persons within such district, ana ape 10 pc
taxed as Aforesaid aud list Of which shall be trans
mitted to the assessor in the manner proNiucu ny a
act il shatbc tho duty Of the of such district,
and he is hereby authorized and required to enter ho
aud upon the real estate If DO necessary ana Jake ften
thereof and make lists Of the samo according 70 .e
form prcsorbed which lists being subscribed by the sad
assessor shall he taken and rcpucd ms good and succt
Lists of such property under and for the purposes oil TINS
Sec 49, And be il further enacted That the owners,
possessos persons having the management OF
lands lots of ground and dwelling houses not lying or
being within no assessment district which they re-
side shall be permitted to make out and deliver the lists
thereof required by this act (provdcd the assessment
district in which the said objects Of taxation lie or DO ID
therein distinctly stated at the time and III the manner
prescribed to the OF the assessment district
wherein such persons reside And il shall be the duty of
the in all such to transmit such lists at
tho time aud in tho prescribed for the transmits
sion OF the lists OF the objects of taxa lying and beng
within their respective assessment districts TO inc as
Of the collection district wherein the said OBJECTS
of taxation shall ie bc immediately after The receipt
thereof and The said lists shall be valid and Sufficient Tor
the purposes of this act and the delivery Of every
such list, the person making and delivering the same
shall pay to the one dollar, which he shall retain
TO his own use.
Sec H. And be il further enacted, That the lists aforc
said shall be takon with reference to tho da, hxed Tor
that purpose by this act aforesaid and the assistant
assessors; respectively, after collecting the sad lists
shall proceed arrange the and to make two gene
raj listshe first of which shall exhibit, in alphabetical
order the of all persons liable to pay tax under
this act residing within the assessment district, together
with the value and assessment of tho objects liable to
taxation within such district for which each such person
is liable and whenever required by the assessor The
amount of direct tax payable by each person on such OBJ
eCs under tho state laws imposing direct taxes and the
second list shall exhibit alphabetical order the names
Of all persons ding out Of tho collection district own
Of property within the district together with the
value and assessment thereof with the amour, Of direct
tax payable thereon aforesaid The forms Of tho said
general list shall he devised and prescribed by the
and lists taken according TO such form shall DO
made out the assistant and delivered the
assessor within sixty after day by this act
aforesaid, requiring lists from individuals And
assisa, shall fail 20 perform any daty assigned
by this act within The time prescribed by his prccePt.
other legal Instructions not being prevented
theefrom by sickness or other unavoidable accident,
every such assistant shall be discharged from
office and shall moreover forfeit and pay two hundred
dollars be recovered for the OF tho United States
any court having Competent jurisdiction with costs Of
suit.
PUBLICATION OF TAX ilsrs-NoTIcss OF REcTiHcAToS
4 md n / further enactod Tint M iat
after the valuations and enumcratons shall have been
completed aforesaid the assessor in each collection
district shalt, by advertisement in some public newspa
per- there be such district and by written Motif.
cations 10 be publicly posted ap in at least four Of the
most public places III each collection district advertise all
persons concerned OF the place whore the said lists. vaua
ions amt enu,ncrstions may be and examined and
that tsing twenty i've days after the publication Of the
notification aforesaid, appeals viii be received and
miued 10y him relative erroneous OF EXCESSIVE
valuations ennmeratiohs by the And 1t shalt
BIO the dny Of the assessor ID each collection district
during twenty five days after the date pubcai ion 10 be-
made aforesaid to submit the proceedings the assist
and the list by them received or taken AZ
Aforesaid the inspection any all persons who shall
apply for that purpose and the said assessors hereby
authorized to receive hear and determine in a sum.
mary way, according to law and right, upon any and all
appeals which may he exhibited against tho proceedings
of the said assessors Provided always, That shall be the
duty of said Ia advertise and pend not less
than days of the sed twenty five Mt the
house of each county within his collection district
there 10 receive and determine tho appeals aforesaid
And provided also, Thai the question 10 be determined by
property shall be whether the valuation complained of
be or be not just relation proportion to other
valuations the collection district And all appeals
to the assessors, as aforesaid shall be made in writing
aud shall specify the particular matter thing re-
speciipg which decision is requested and shall more
state the ground or principle Of inequality error
complained Of And tho assessor shall have power TO re-
and eQualize the valuations shall appear lust
and equitable but valuation shall be increased without
previous notice, of at least five days the party int.
rested appear aud object 10 the same if he Judge pro-
per- which not ice shall be given by note in writing to
BE- left the dwelling house Of the party by such asses
assistant assessor
Sec. 10. Aud he it further enacted That whenever n
state Territory or the District of Columbia shall
than collection district the assessors shall have
power examination ct the lists rendered by the assist
assessors according to the provisions Of this act to
revise, adjust and equaze tho valuation Of lands and
houses, between such collection districts by dcducing
from adding to either such per Centum us shall
appear Just and equitable.
Sec IL And he it further enacted That the assessors
shall Immediately after the expiration Of the time for
hearing and deciding appeals make out lists OF tho
valuation and enumeration in each collection district and
deliver the to the Board of Assessors con-
sttuted in and the States respectively And it shall be
the duty Of the each State convene in gene
raj meeting at such time aud plscc shall be appointed
and directed by the Secretary Of The Treasury And the
said assessors or A majority Of them SO convened shall
constitute, and they hereby constituted Board OF
Assessors for the purposes of this shall make and
establish such rules and regulations as to them shall ap
Necessary for carrying such purposes effect no,
being Inconsistent with this act the laws Of the United
States.
~ Ana DC IuftDer cnAfteu the said BOARD
of Assessors convened and organized aforesaid shall
and may. appoint suitable person to be their
clerk clerks but not morehln each collection
district who shall hold hi, their Office or offices at the
pleasure OF said Board OF ASSESSORS and whose shall
be to receive record and preserve all tax lists returns
and other documents delivered and made the said Board
of Assessors and who shall take oath affirmation III
onscentousy >scruplous Of taking OATH faithfully
to discharge his or their trust and default of taking
such oath or affirmation previous to entering on the d
ties Of socb appointment, failure to perform anv
part OF the duties enoned him them respectively
by tins act he or they shall respectively forfeit and nav
the sum of two hundred dollars for the use of the United
States, to be recovered in any having
jurisdiction, and shall also be removed from office
Sec ~ And be it further enacted That /, shall bo
the duty Of the said clerks the OF
the said Board Of Assessors and to enter on the record
the Of such Of the sssessos "a shall attend any
geueoa meeting of the Board Of Assessors the purposes
OF this act. And if any shall fail to attend such
general meeting his absence shall be noted the said
record. and he Shall, for every day he may absent
thereom, forfeit and pay the sum OF ten dollars for the
use Of tire United States And any shall fail or
neglect to furnish the said Board Of Assessors with the
lists of valuation and enumeration OF each assessment dis
ric within his collection district within three days after
the time appointed aforesaid for such general meeting
OF the SAID Board Of Assessors he shall forfeit and pay tho
sun Of i've hundred dollars for the Of the United
States, and, shall il