The Union and journal. [volume] (Biddeford, Me.) 1858-1882, 1861-08-23

tax. In default Of which, or in case oil fraud
ulept return. the assessor will make such
lists: and In case Of fraud, the person offend.
Ing may also 10 Convicted before any court
having competent jurisdiction, and fined dvs
hundred dollars.
ABSENTEE PROPERTY owSxm.
In case Of the absence Of property owners,
the assessors must leave note requiring tho
owner to present the list within ten days
II he refuses, tho assessor may enter the
premises and mako the list. Owners may
make out tho lists Of property situated In
districts In which they do not reside. and the
said lists shall be valid and sufficient for the
purposes Of this act, and on tho delivery Of
every such list the person making and dsliv.
ering the same shall pay the assessor one dol.
lar, which he shall retain TO his own use.
PUBLICATION or TAX LISTS AND REcriyicArioss.
After valuations are assessed lists must be
published by the assessor In each district, and
for twenty-five days after publication appeals
will be received and determined relative to
excessive valuations or enumerations. No
valuation shall be increased witbouta preri-
Gus notice Of at least Eve days.
The Board Of Assessors must carefully ex-
anime the lists Of valuation. and they may
revise, adjust and equalire the valuation OF
property IN any county or State district, BY
adding thereto, or deductins thercfrom, such
rate per centum, as shall, under the valua-
ton Of tho several counties and State dis
tricts, be just and equitable. Provided, The
relative valuation Of property In the sams
county shall no. be changed. unless manifest
error or imperfcction shall appear in any OF
tho lists Of valuation, in which case they have
power to correct the same, as to them shall
appear just and right. And II in conss-
quencc Of any revisal, change and alteration
Of said valuation, any inequality shall BE-
produced in apportiOnment of the direct tax
to the several States, 1t shall DO the duty OF
the Secretary Of the Treasury to report the
same to Congress. to the intent that provi.
sion may be made by law for rectifying such
inequality.
When the assessors have completed the &C.
justmcnt and equalization, the proper quota
of the direct tax to each county and district
OF State shall be apportioned.
UNPAID rAIm.
Section 81 provides that when any taxshsll
remain unpaid for the term Of one year, the
collector In the State where the property Lies,
having FIRST advertised the same for sixty days
in at least one newspaper in the State. shall
proceed to sell, at public sale, 50 much ofths
siid property as may be necessary to satisfy
the taxes due thereon; together with On ad.
dtion Of twenty per centum thereon; or II
such property is not divisible Us aforesaid,
the whole thereof shall be sold, and account
cd for in the manner hercinbefore provided.
II the property advertised for sale cannot bs
sold for the amount Of the tax due thereon.
the collector shall purchase the same In be-
halt Of the United States for such amount
and addition.
INTERNAL puTIIs-THE EXCISE LAW.
After the frst Of April 1862, duty of6vs
cents per gallon mus. be paid on distilled II.
must keepa record Of the
number Of gallons they distil; the duty
must be paid at the time Of rendering tho
account; liquors distilled, upon which the
duty has no. been paid, may bo seized and
sold; and a refusal to allow the proper on.
Ger to inspect the accounts shall subject the
refu.cr to q penalty Of $500. Fermeotcd II.
quor pay tax Of two cents per gallon, and
brewers must keep an account Of the quanti.
ty brewed. Penalties are attached for non.
with the law.
TAX or CARRIAGES AND WATCHES.
Section 81 provides that there shall be paid
yearly upon every carriage, tho body ofwhich
rests upon springs Of any description. which
may be kept for use. and which shall not DO
exclusively employed for the transportation
Of merchandise, according to the following
including the harness Herewith:
Not exceeding $50. 81
II ahovs so and not exceeding 100,
IL 100 anI not exceeding 200,
If above 700 and not exceeding 400. 10
n above 400 and not exceeding COO. %
II above 900 and not exceeding 500, 30
II above 500 and not exceeding 1000. 20
If above 1000, %