Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-09-02

ses'nIf ~ ,,,,r M;v according law and right
mno any and all appcas which may be 6itgd 3Eans'
tc nrncCeings the said assessors Provided always
Thai il shall be the duty "i SAD assessor 70 a
"uj not less than two successive days Of the SAID
fNrnt,lye At the courthouse OF each county WITHIN ms
COLLECTION district, there 10 receive ard determine un3n
III ~ nntrns aforesaid: And provided also, That the
acsfn 10 determined by the assessor ON an appeal
S Sc ySaation co@pane Of rot in Just rca
ton uronorton 70 oihet valuations m the same col
aforesaid shall be made in writing ana shall specify the
decision is requested; and stall. moreover state tina
ground orprucplc Of inequality error complained Of
equalze the valuations shall appear just aud eQuita
bic; but 10 Valuation SNAIL be increased without pre-,
yiou notice OF " least I'VE DAYS to the party interested
an ear and object To the same, il he judge proper;
which notice shat! be given by in writing, to be
LEFT al The g-houSe OF HE party by such assessor
or assistant assessor.
State Territory, OF the District OF Columbia shall contain
more than collection district, the assessors shall
assistant assessors according to the provisions Of his
act to revise adjust and cquaizc the valuation oflanda
and lois of ground, with their improvements, buildings,
and dwcllnp-houscs. between such collection districts,
by dcductmp from or adding 10 either such rate per
centum as shall appear just and equitable.
Sec "A. And be it further enacted. That the assessors
hcarn- deciding appeals. make lists Of
the valuation and enumeration in each COLI elton district
and deliver the the board of heeinaf
constituted in and for the States respectively. And
it shall be the duty OF the assessors in each state TO con
in general meeting at such time and place as shall
be appointed and directed by the Secretary Of the Urea
sury And the said ASSESSORS majority of Them, 50
convened sL9ll constitute ana thcy are hereby GonSu
tuted, board of assessors for the purp ses OF this act
them shall appear ccssarN carrying such pur-
poses into eject not being inconsistent with this act or
The laws of the United States
SIG 25 And be further cted Thathc said board
of assessors convened and organized aforesaid. SHALL
and may appoint suitable person orperSons to be their
clerk clerks but not more than one for each collection
district who shall hold his their oi tccs at the
pleasure OF said board OF assessors and whose duty
shall be to receive record and preserve all tax lists re-
turns and other documents d"li' cred and made to the
said bOaid of assessors and who shall take an oath Cor
affirmation il conScientiously scruPulous of taking IN
OATH faithfully to discharge his or their ana IN 1e
fault of taking such oath or affirmation previous To- eli
terri the duties Of such appointment or on alre
to perform any part OF the duties eIolhcu on MN or
them respectively by this act he or they shall respect
lively forfeit and pay the sum of two hundred dollars o
the the United States be recovered in court
having competent jurisdiction. and shall also be removed
26 And he it further enacted That it shall be the
duty of the said clerks to record the proceedings OF the
said board OF asscSsurs amt to enter The record
of such Of the shall attend any gener
al meeting of the board Of assessors for he purposes OF
this act And if any shall fail to attend such
general meeting his absence shall be noted ON the SAID
record, and he shall every day he may be absent
therctrom pay dollars for the
Of the Cned acs. And if any assessor shall fail
orncglcct 10 furnish the SAID board of Win inc
lists of valuation and enumeration OF each assessment
district within his collection district within three DAYS
after the time appointed as alOesu Tor sucn stlg
nee ting OF the said board Of assessors ne S forfeit
and the sum Of five hundred dollars for the use OF the
United states, and moreover shali forfeit ms
ton as assessor And it shall be the duty of the clerks
OF the said board of to certify TO the Secretary
of the Treasury extract 0l tie nutes Of the hoard
showing such failures orneglect which shall be sucient
incnts and PURPOSES Provided always That it shall he
in the power of the secretary Of the lreasnrF 10 exon
such from the forfeiture OF the
said compensation, in whole or i'll part as TO him shall
appear just and equitable
SEC u. And he it further enacted That if the said
board of assessors shall not, wi hin three days aer the
first meeting thereof aforesaid, he furnished With all
the lists valuation of several counties and state
districts Of any State, they shall nevertheless proceed ~
directed they shall assgnt such counties and state
districts, the valuation lists OF which shal not nave
zen furnished such valuation as they sail ee IGsl
and right; andt the valuation thus made TO such counties
and state districts ny the board OF assessors shan DC
final and the proper quota OF direct tax shall be ana Is
hereby declared TO be imposed thereon acc0ralff{
duty of the said board of assessors diligently and care
fully and examine the said Isis OF valuation
the valuation OF property IN any county or fate District
by adding thereto; or 1eduetne iheIel,on saGn r%l
counties and state districts, be just and equitaDe no
county shall not be changed unless error i'm
perfection shall appear in any OF the llsts oil Xai9"o
III which case the said board assessors shalt have
power correct The TO them shall appear lust
and right Andif in consequence Of any reVsai; ehas9
and alteration Of the said valuation any m,qumN
be PR dnccd IL the apporuone OF me Snl9 uliSEt i"t
to the several states Is aforesaid II snii DC @ G
gress the intent that provision may be made by law
sec a. And be it further enacted That as soon as tho
said board CT shall have completed tue ADJUST
shall proceed appUron to each county ana state us
trict its proper quota Of direct taY An me say poau
of assessors shall, within twenty saitcr the time ap
pointed by the Secretary OF the treasury Tor TIER hIs
meeting complete the said apportionnent and snhll re-
cord the same: they shall thercupon further deliver to
leach assessor certificate Of such apporu0hnei, 70
getner with the several lists by the assessors respectively
presented to The bt ard aforesaid ana transmit 70 me
Secretary tine Treasury certificate Of the apper
ment by them made as aforesaid; anu tne ase H. re-
spect!vely shall heroupon proceed to revise telr re-
spective lists, and alter and make the same ~ al rsee9
conqrnahle to the apportlonniel,i a0lt sau G III
board of and the said assessors respectively
shall make out lists containing the sums payable accord
ing the provisions of this act upon every oblcct OF
taxation in and for each collection DISTRICT when StS
sall contain the Of each person residing WITHIN the
said district owning or having the care or S1peThieH
dunce Of property lying Within the sad district WHICH is
liable The said tax when such person or persons are
known, together with the sums paNabe by eaehi aiu
where thee any property within any collection dis.
liable the payment of the said tax, not owned OF
occupied by under the superintendent oil any peisoh
resident therein there shall be separate Iisa o. ue
property specifying The sum payable and the names o.
the respective propretors where hn2Mn th s,
assessors shall furnish to he collectors ul tS La
collection districts respectively, within thrtHe uays
alter the appOrtipnmcnt complced as aioresa9 SET
tilted copy OF such list or lists Tor thel pfoei & @
districts and in default OF perform ace Vi the duties en-
vely by this section, they shall severaly ana hHinuu
ally forfeit and pay The sum OF ve hundred dollars 70
the United states, to lie recGyeredlh any court
cd and deciared hal lie valuation assessment cqual
assessors as Aforesaid shat he ana remain IN iull force
ana every year direct by this act laid and
imposed, until altered modified or abolished ny laW M
See 80 And be further enacted, lhl tSe s ~,
allowed ard paid to the several assessors ana assistant
for their services under tins act-to eaen Us
making the necessary arranr cments and s'viIt the
for the valuation, and three dollars per day for eve
ry day employed in hearing appeals revising valuations
and making out lists leCuN 10 Inc PROVISIONS OF tls
act, and collar for every hundred nAane persons
contained in the list sdcverCd by him sag board
of asseSsurs each assistant assessor Two collars 10
every dav actually employed in culleetiGp lists and max
ing valuations the number OF days necessary Tor mat
purpose be certified by the assessor and approved ny
The commissioner OF taxes aud one liar FOR every nun
petcd and delivered by him 10 tile assessors TO each OF
the constituting the board @ assessors as aore
said every days actual attendance at SAID board inc
sum OF three dollars, al ior travclln 10 %1a rom INC
place designated by the Secretary IF The Treasury ten
cents for each mile by the most direct and usual ruue
and ~ each of the clerks OF said board TWO collars lo
every days actual attendance thereon. A1H iie a1I
board OF assessors, and said ASSESSORS fclcetEey' sI
be allowed their necessary nd reasonable charges lr
o1b 1at ple Cd
duties; and the compensation herein spCceu sdi ne
lied, and sal be paid at The Treasury and SuGh amount
as shall be required for such paym IS hertpy "Ppo
priatcd,
Sec 81 And be it further enacted That each collector
receiving list aforesaid. from the said assessors
respectively shall subscribe three receipts one OF winch
shall be given ON full and correct COPY G such llst
with the assessor Of his cole ction distinct ana sinai DC
open to the inspection OF amy person whpmAy apply TOM
naggregate statements OF the lists aforesaid, exhibiting
the gross If to he collected in each county
state district contained in the collection district one
of which aggregate statements and receipts Shall ne
transmitted 10 the Secretary, and tue other to the FIRST
Comptroller OF the Treasury.
Sec 3D. And be it further enacted That each collector
before receiving list aforesaid, Tor collection shall
give bond, with one or more good and SUFFICIENT sueues,
10 be approved by the solicitor OF the Treasury IN me
amount of the taxes assessed in the collection district Tor
which lie has been or may he appomtcdi which o"nd
shall be payable TO the I'm ted States WIN CONDITION or
the true and faithful discharge of the duties OF his office
according To law and particularly for the due
anu payment OF all moneys assessed upon such district
and the said bond shall he Transmitted 10 the SOcitorO OF
the Treasury, and after approval by him, shall be de
posted in the office Of the Frs: Comptroller ul the GrCa
sury: Provided always, That nothing herein contained
shall be deemed TO annul OF in any wise impair the ob
CATION of the bond heretofore given by collector;
but the shall be and remain in fall force and virtac
any thing in this act to the contrary thereof in any wise
notwithstanding.
Sec 80. And be it further enacted, That the annan
amount Of the taxes assessed shall he and remain
upon all lands and other real estate individuals