The Jeffersonian. [volume] (Stroudsburg, Pa.) 1853-1911, 1861-09-05

'iueu furtner, L0at ID % aKlng euch assess
nent. due regard shall be had to any
valuation that may have been made IN
der the authority Of the State or Terrific
~ at any period nearest to said lst da,
Of April.
1t any person owning, possessing OIL
having the core or management of prop
erty liable to direct tax, shall not he
prepared to exhibit written list when re
quired, and shall consent 10 disclose the
particulars Of any and all the lands and
lots of ground, with their improvements
buildings and dwelling houses, taxable as
aforesaid, then, and in that case, it shall
be the duty of the officer to make such
list which, being distinctly read and con.
seuted to, shall be received as the list ol
such person.
PENALTIES FOR EvADING OR REFUSING
TO PAY THE TAX.
Section Is declares that any one fur.
nishins fraudulent list Of property shall
be fined sum not exceeding $500 With
costs.
Sections II, Is, l9, 20, 81, enact that
in case Of the absence of property owners
the assessor must leave a note requiring
the owner to present the list within ten
days. If he refuses, the assessor may
enter the premises aad make the list as
best be can, and said list SO made to be
considered correct, and taxed according
ly. Owners may make out the lists of
property situated in districts in which if
they do not reside. aud 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 the assessor one dollar,
which be shall retain to bis own use.
PUBLICATION OF TAX LISTS AND RECTI.
FICATIONS.
Sections %, 23 "a. 25, 26, 27, % aud
90 provide that after valuations are as
sessed, lists must be published by the as
SCISSOR in each district, and for twenty
fse days after publication appeals will be
received and determined relative to ex-
valuation shall be Increased without a
previous notice of at least FIVE days.
The board Of assessors must carefully
examine the lists of valuation, and they
may revise, adjust, and equalize the val.
uation Of property in any county or State
district, by adding thereto or deducting
tberefrom, such a rate per centum as shall
under the valuation of the several county
and State districts. be just and equitable.
Provided the relative valuation of prop
erty in the same county shall not be
changed, unless manifest error or imper-
feotiou shall appear in any of the lists of
valuation. in which case they have power
to correct the same, as to them shall ap-
pear jus, and right, And if, in conse-
quence of any revisal, change and alter
alton of the said valuation, any inequal-
ty shall be produced in the apportioument
of the direct tax to the several States, it
shall be the duty of the Secretary of the
Treasury to report the same to Congress,
to the intent that provision may be made
by law for reetifying such inequality.
When the assessors have completed the
adjustment and equalization, the proper
quota Of the direct tax to each county aud
district of State shall be apportioned.-
Various other duties of assessors and COL
lectors are set forth at length.
COMPENSATION OF ASSESSORS, CoLLEC.
TORS, SC.
Section 80 and 81 allow each assessor
SO per day while employed in making ne
cessary arrangements and instructing as
sistant assessors; So per day for hearing
appeals, revising valuations &c., and 81
for every hundred taxable persons on the
tax list. Each assistant assessor to be
paid 50 per day while employed and 81
for every hundred taxable persons on the
list. The compensation for principals,
however, shall not exceed $4,000 per an
nun, and that of assistant ST 200. Each
ne % Der of the board of assessors is to be
paid So per day while in actual attend
ance, besides ten cents per mile for trav-
cling expenses, by the most direct route,
and each clerk of the board So while In
actual attendance.
ASSESSORS AND COLLECTORS BONDS A
LIEN ON PROPERTY.
Sections 80, 33 and "a fix the eondi-
tions Of the bonds Of assessors and collec-
tors, and make the annual amount Of tax
es assessed lien upon thevproperty OF
Individuals, for two years after pay
ment of such taxes become due, no mat
ter if such property shall haze been divi-
ded or slienated.
Sections 35, SO, and 81 provide that
collectors shall give notice that the tax has
become due. to be paid at plases to be de-
signated. In case those assessed fail to
appear, the collectors or deputies are to
apply at their respective dwellings, and
there demand the taxes payable by such
persons, and then if the said taxes shall
not be then paid, or within twenty days
thereaf fter, il shall be lawful for such col
lector, or deputies, to proceed to collect
the said taxes by distraint and sale oil tho
goods, chattes or effects of the persons
deliDuuent and also for the payment OF