Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1861-09-11
WHEELING, WEDNESDAY MORNING. SEPTEMBER IL 1861.

Sec. II. And be it further enacted,
That each of the assessors shall divide his
district into a convenient number of as
seSsment districts, within each of which he
shall appoint one respectable freeholder to
be assistant assessor and each assessor
and assistant assessor so appointed, and
accepting the appointment. shall. before
he enters on the duties Of his appoint
ment, take and subscribe, before some
competent magistrate, or some collector.
to be appointed by this act, (who is here
by empowered to administer the same.
| the following oath or affirmation, to-wit:
II, y. B., do swear, or affirm, las the case
may be, that | will, to tie best of my
knowledge, skill, and judgment, diIigent-
ly and faithfully execute the Office and
duties of assessor for naming the assess
ment district. without favor or partial-
ty, and that will do equal right and us
tice in every case in which shall act as
assessor" And certificate of such oath
or affirmation shall be delivered to the
collector of the district for which such as
SCISSOR or assistant assessor shall be APP
pointed. And every assessor or assistant
assessor acting in the said Office without
having taken the said oath or affirmation
shall forfeit and pay one hundred dollars,
one moiety thereof to the use of the Uni
ted States, and the other moiety thereof
to him who shall first sue for the same;
to be recovered, with costs of suit, in any
court having competent jurisdiction.
Sec. l2 And be it further enacted,
That the Secretary of the Treasury shall
establish regulations suitable and neces-
sary for carrying this act into effect
which regulations shall be binding on each
assessor and his assistants in the perfOr-
nance of the duties cnioincd by or under
this act, and shall also frame instructions
for the said assessors and their assist
ants pursuant to which instructions the
said assessors shall, on the first day of
March next, direct and cause the several
assistant assessors in the district to in
quire after and concerning all lands. lots
of ground, with their improvements, bull
dings, and dwelling houses, made liable
to taxation under this act, by reference as
well to any lists of assessment or collec-
ton taken under the laws Of the respect
i've States, as to any other records or doc
uments, and by all other lawful ways and
means, and to value and enumcrate the
said objects of taxation in the manner
prescribed by this act, and i'll conformity
with the regulations and instructions
above mentioned
Sec. 13. And be it further enacted. That
the said direct tax laid by this act shall he
as cSSed and laid on the value of all lands
and lots of ground, with their improve
ments and dwelling houses, which several
articles subject to taxation shall he emu
mcratcd and valued, by the respective as
SCISSORS, at the rate each of them is worth
in money on the first day Of April, cigh-
teen hundred and sixty-two: Provided,
however, That all property, of whatever
kind, coming within any OF the foregoing
descriptions, and belonging to the United
States or any State, or permanently Ur
specially exempted from taxation by the
laws uf the State wherein the same may
be situated at the time Of the passage
of this act, together with such prop
ertv belonging tn any individual. who ac-
nally resides thereon, as shall be worth
the sum of five hundred dollars, shall he
exempted from the aforesaid enumeration
and valuation, and from the direct tax
aforesaid: And provided further, That i'll
making such assessment due regard shall
be had to any valuation that may have
been made under the authority Of the
State or Territory at any period nearest
to said first day Of April.
Sec H. And be it further enacted, That
the respective assistant assessors shall,
Immediately after being required as afore-
said 10y the assessors, proceed through
every part of their respective districts,
and shall require all persons owning, pos
sessing, or having the care or manage
ment of any lands, lots of ground, build
ings, or dwelling houses. lying and being
within the collection district where they
reside, and liable to Il direct tax as atOre-
said, to deliver written lists of the same
which lists shall be made i'll such manner
as may be directed by the assessor, and,
as far as practicable, confurmably to those
which may he required for the same pur-
pose under the authority of the respective
States.
Sec Is And belt further enacted, That
if any person owning, possessing, or hay
ing the care or management of property
liable to II direct tax, as aforesaid, shall
not be prepared to exhibit Il written list
when required, as aforesaid, and shall
consent to disclose the particulars
of any and all the lands and lots OF
ground with their improvements, build
ings, 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 consent
ed to, shall be received rs the list of such
person.
Sec. I6. And be it further enacted, That
if any such person shall deliver or disclose
to any assessor or assistant assessor ap-
pointed in pursuance of this act, and re-
duirimg list or lists, as aforesaid. any
false or fraudulent list, with intent to de-
feat or evade the valuation or enumeration
hereby intended to be made, such person,
so offending, and being thereof convicted
before any court having competent juris-
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