Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-24


who shall apply for ta PapDse a Sedp 5 ma az ate
mine in a summary way, according to law aud richt
uDoI any and ali appeals which may be exhibited against
That il shall duty Of said assessor to advertise and
attend, not less than two successive DAYS or lng s1id
TWENTY-FIVE, at tho courthouse of each county wplHs
rnilet ton ii strict there receive and determine
d ae to be determined by he assessor on an appeal
respecting the valuation Of PROPERTY shall be- whether
ton nr0uorfinn TO other valuations in the same cot
resn sha be made in wrtns and Shall specify the
particular touse matter, or thug, respecting Which
ground or principle Of inequality or error complained Of
And the shall have power TO rc-exanne and
equalize the valuations as shall appear us and cquila
bic; but valuation shall be increased without pre-
appear and object To the same if he judge proper;
which notice shall be given by note in writing. 10 be
left at the dwellnghOUse OF the party by such assessor
| see 49, And be il further enacted That whenever a
State Iesory, OF the Dsticto Columbia shall contain
more than one collection district the assessors shall
have power, examination the lists rendered by the
assistant assessors according the provisions Of ibis
act to revise adjust and equaize the valuation OF als
and dwcliinghouses, between such collection districts
by deducting from or adding TO either such rate per
Sec "a And be 1t further enacted, That the assessors
shall ely after the expiration of the time for
eirlis nl uee9lg appeais, lahe 9ul G9IIte' i. W
the valuation and enumeration IN each coll elton district
ter constituted in and for the States respectively And
1t shall be the duty OF the assessors in each state TO con
vene in general meeting at such time AMI place as shall
be appointed and by the Secretary OF the Trea
sury And the said asStssors- majority OF lhem 50
tuted board of the prp, OF this act,
and shall make and establish such rules and regulations
as to them she'll appear cesary Tor carrying such pur
poses into effect not being inconsistent it'll this act or
the laws of the United States.
SEC 25 And be further enacted fhatte said board
of assessors convened and organized aforesaid shall
anu may appoint Suitable person or persons TO Ne uer
clerk or clerks ba not more than one Tor each coett9
district who shall hold his their Off cor Offices at the
pleasure OF said board of assessors and whose duty IT
shall be to receive record and preserve all tax lists re-
said boad of assessors, and who shall take an oath COR
affirmation if conseientiousy scrupulOus of taking an
| 4
fault Of taking such oath or ainatiol previous 10 en-
terri the duties Of such appointment or on failure
to perform part Of the duties enoined on him or
them respectively by This act he or they shall respect
of United states recovered in court
having competent Jurisdiction and shall also he removed
SEC, g. And be it further enacted That it shall be ie
duty of the said clerks 10 record The proceedings of the
said board of assessors, and to enter the record
of such Of the assessors shall attend any gener
this act Aud il any assessor sh ii fail to attend
general meeting his absence shall be noted on the said
record, and he shall every day he may he absent
hererom forfeit aud pay the sam of ten dollars of tG
ornegect furnish the said board Of assessors with the
lists of valuation and enumeration OF each assessment
district 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 ray the sum Of i've hundred dollars ior me a. OF lne
United States and moreover shall forfeit ms e0mpesa'
ton as assessed And it shall be ne duty Of the clerk
of thereasury extract OF tie nutes Of the board
showing such failures ornegect which shall be Suclen
evidence Of the forfeiture of such compensation t. al
ntent and purposes Provided always That it Shall hD
such assessor or from the forfeiture OF the
said compensation in whole orr part as to him shall
SEC u. And be further enacted, That if the said
board Of assessors shall not wi hin three day after Inc
first meeting hereof aforesaid he furnished WIN All
the lists of valuation OF the several counties ana stare
districts any state, they shall nevertheless proceed to
make out the equalization and apportioent by ms ACT
directed and they shall assign to such eou and state
districts, the valuation lists of which shall not have
been furnished. such lation they shall deem lust
and right; andth valuation thus made To such counties
and state districts ny the b9Nrn oi assess sal ~
final and te proper quota OF direct tax snail De ana 1t
hereby declared 10 be imposed thereon accordlhtk'
SEC IS Aud be further enacted hat 1t shalt be tho
duty of the said board of assessors dill gent ana care
fully consider and examine the said lists Of valuation,
the valuation Of probertv in any county or state district
by adding thereto, oeducng theref'om, such rate
per ccntum shall under the valuation OF the several
counties and state districts he Just and equitable: Pro
vidrd relative valuation OF property in the same
county shall be changed unless manifest error or i'm
III which the said board of assessors shall have
power to correct The same. as TO them shall appear JUST
alteration the said valuation, any inequality shall
to he several states as aforesaid shall the duty OF
the secretary OF The Treasury to report the Same to Con
the intent that provision may be made by law
Tor reciiiyins s9en INEQUALITY. ,,. eo,, &C ,t
said board Of shah have completed the adjust
sn 9 u GI the SGa any an State ' ds
lfct s proper quota Of direct tax An! the sal! board
meetln@ complete the said apportionne and shall re-
each assessor certificate Of such apportiGnmeht. ia
fi tlPtf hei .
3,
spcctive lists and alter and make the same ~ all respects
eonornale to the apporonhent aforesaid oy ag s,u
board OF and the said assessors respectively
shall lists containing the sums payable accord
taSatn IN and for each Collection districts which lists
shall contain the of each person residing With tue
said district, owning or having me care ut
dcce Of property lying within the said district which II
liable to the said tax when such person or persons are
known, together with The sums paNaDle ny eath; au
where there any property WITHIN any coltecuoh ils
trct liable to the payment OF the sad tax nor owned OF
occupied Dy or the superintendent OF any person
resident therein there shall be separate list Of such
properly TIC sum P "Pis a ' TIE sad
ASSESSING stalf fnfnsh to the collectors the sever9l
collection districts respcctrelr within thlrtyISe eaya
alter the apportionments completed as aforesaid GER
tined copy such list lists Tor their proper collection
districts and default Of perform aee of the duties en-
joined the boar OF assessors and assessors aeSsGv
ally forfeit ana pay the of Ave hundred dollars to-
the use of the United states to be reSItGieS N s
having competent JuIIselctiOh eo, eoUs
cd and declared that the valuation, assessment eq4'
assessors aforesaid shat be ana remain N uii force
and operation for laying leyying ana GO ne g IA n
imposed until altered modled or % h Wy s"i bo
allowed and oad 10 the several assessors assistant
for their services under this act-to ee as
SCISSOR dollars per day for every u"y enp9Seo
making the necessary arrangements anu salns ,s
to a G5drs ner dav for ey
ry day employed in hearing appeals revising Valuaonsi
act and one dollar for evtry hundred taxable persons
contained in the list delivered by hun to aid board
each assistant assessor TWO uoll1s lO
every day actually employed in collecting lss ana max
ing valuations TIC number OF Gays @ anrg V by
The Commissioner Of taxes aud dhar for every hun
dred taxable persons contained in the tax St as COM
peted delivered by Him to the ASSESSOR to each OF
the constituting the board O assessors as 9oTe
said every days actual attendance ut SAD board we
OF three dollars ard for travelling 10 iiu rom tc
place designated by the Secretary Of the treasury zen
each mile by the most direct ana usual route
each of the CLERKS OF said board two dollars lor
every days actual attendance thereon Ana ihe Sl9
board assessors and said aSsussors respectively sa
be allowed their necessary and reasonable Cnaies l
stationery and blank books used in the execution OF er
duties; and the compensation herein specned snai oe
In full for all expenses not otherwise particularly autho
lied and shall be paid at the Treasury anu such amount
shall be required Tor such payment Is eeoS "ppio
Sec 81 And be further enacted That each collecto
receiving list aforesaid, from the sld assessors
respectively shall subscribe three receipts one OF Mch
shall be given full and correct COPY OF such lls
which ls shall be delivered by him to, ana snl rellh
with the his collection district, ana sialI pc
open to the inspection Of any person VINO may apply ioll
spect he and the other two receipts sall
aggregate statements Of the lists aforesaid cNmOllg
the gross If to be collected each county
state district contained in the collection district one
of which aggregate statements and receipts shall DC
transmitted to the Secretary and the otber 10 the fsl
| Comptroller OF the Treasury.
Sec 81 And be it further enacted, That each collector
before receiving any list aforesaid Tor collection shall
give bond, with good and sufficient suletles
to be approved by the solicitor Of the Treasury IN nc
amount of the taxes assessed in the COLLECTION
which he has been may be appointed; whlch bona
shall be payable the United States win condition for
he and faithful discharge of the duties OF his Office
according to law and particularly for the due collection
and uayment of all assessed such disttct
and the said bond shall transmitted to the solicitor Of
the Treasury, and after approval by him, shall be de
posted in the office of the First COmproleroi the Urea
sury: Provided always, That nothing herein contained
shall be deemed to anu in wise impair the obli
cation OF the bond heretofore given by any collectors
but the shall be and remain in full force and virtue,
any thing in this act TO the contrary thereof IN any wise
notwithstanding.
Sec 80, And be it further enacted, That the annanl
amount of the taxes assessed shall be and remain
lien upon all lands Of the individuals
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