The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-08-16


establish such rules and regulations as Il
them shall appear necessary for carrying
such purposes into effect, not being incon-
sistent with this act or the laws of the Uni
ted States.
Sec. 20. And be a further enacted, That
the said board of assessors. convened and
organized as aforesaid, shall, and may, ap-
point a suitable person or persons to be
their clerk or clerks, but not more than one
i for each collection district, who shall hold
his or their office or offices at the pleasure
Of said board of assessors, and whose duty
it shall be to receive, record, and preserve
all tax lists, returns, and other documents
/ delivered and made to the said board Of as
SCISSORS, and who shall take an oath Tor af-
frmation il conscentiously scrupulous Of
| taking an oath) faithfully to discharge his
| or their trust; and in default of taking such
oath or affirmation, previous to entering on
the duties of such appointment, or on fail
nre to perform any part Of the duties en-
! joined on him or them respectively by this
act, he or they shall respectively forfeit and
j pay the sum of two hundred dollars for the
| use of the United States, to be recovered in
! any court having competent jurisdiction,
and shall also be removed from Office.
! Sec. &c. Ind be Il further enacted, That
it shall be The duty of the said clerks to re-
/ cord the proceedings of the said board of as
SCISSORS, and to enter on the record the
names of such of the assessors as shall at
| tend any general meeting of the board of
assessors for the purposes of this act. And
! If any assessor shall fail to attend such gen.
eral meeting his absence shall be noted on
the said record and he SHALL for every day
| he may be absent therefrom, forfeit and pay
| the sum of ten dollars for the use of the
| United States. And if any assessor shall
fail or neglect to furnish the said board of
| assessors with the lists of valuation and emu
meration of each assessment district within
his collection district within three days af-
ter the time appointed as aforesaid for such
general meeting of the said board OF assess
ors, he shall forfeit and pay the sum of five
hundred dollars for the use of the United
States, and moreover shall forfeit his COM
pensation as assessor. And it shall be the
duty of the clerks of the said board of assess
ors to certify TO the Secretary of the Trea-
sury an extract of the minutes of the board,
showing such failures or neglect, which
shalt be sufficient evidence of the forfeiture
OF such compensation to all intenis and pur-
poses: IrODided Arrays, That it shall be
in the power of the Secretary of the Treasu-
ry to exonerate such assessor or assessors
from the forfeiture of the said compensation,
in whole or in part, as to him shall appear
just and equitable
Sec. 27. And be ii further enacted, That
if the said board of assessors shall not,
within three days after the first meeting
thereof as aforesaid, be furnished with all
the lists of valuation of the several counties
and State districts of any State, they shall
nevertheless proceed to make out the equali- |
zatiOn and apportionment of this act direct |
ed, and they shall assign to such counties |
and State districts the valuation lists of
ana the valuation thus made to such eoun-
ties and State districts by the board of as
SCISSORS shall be final, and the proper quota !
of direct tax shall be and is hereby declar-
ed to be imposed thereon accordingly.
Sec. 29. Ind be al further enacted, That it |
shall be the duty OF the said board OF as |
SCISSORS diligently and carefully TO consider |
and examine the said lists Of valuation |
and they shall have power TO revise, adjust, |
and equalize the valuation of property in |
any county or State district, by adding |
thereto, or deducting therefrom, such rate |
per centum as shall, under the valuation of |
the several counties and State districts, be |
Just and equitable Pr0gided, The relative |
valuation of property in the same county |
shall not be changed, unless manifest error |
or imperfection shall appear in any of the |
lists of valuation, in which case the said !
board of assessors shall have power to cor |
rect the same, rs to them shall appear just
and right And If, in consequence of any
revisaI, change, and alteration of the said
valuation, any inequality shall be produced
in the apportiOnment OF the said direct tax
to the several States as aforesaid, 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 rec
tifying such inequality.
Sec. 20. And be IL further enacted, That as
soon as the said board of assessors shall
have completed the adjustment and equali-
cation OF the valuation aforesaid, they shall
proceed to apportion TO each county and
State district its proper quota of direct tax.
And the said board of assessors shall, with
in twenty days after the time appointed
by the Secretary OF the Treasury for their
first meeting, complete the said apportion-
ment, and shall record the same they
sIiall thereupon further deliver to each as
SCISSOR a certificate of such apportionment,
together wilh the general lists by the assess
ors respectively preseRted TO the board ms
aforesaid, and TRANSMIT to the Secretary of
the Treasury a certificate OF the appOr-
7or1a6It 20 t+rc- Arc--sse 444AEaSaid and
,be said board of assessors ana Tue SaiI
| assessors, respectively, sha'i "i''iNo "io5.s,. -,
| oy,tair,ino The sums payable according To
III ,,rovisions of this act upon every object
Of o taxation in and for each collection DIS
trie.. which lists shall contain the name
or 'T each person residing within the said % dls-
trict. owning or haSing the care or super,
;ntcn1dence 1 Of property lying within the SAID SAID,
district, which is liable to the said TAX when .I
such person or persons are known t9getnet ''sn5o
1;th ,bn snms PAYABLE by each and where
t,,ere ia any property within any collection
sI,s district liable to the payment Of the sai'
tax not owned or occupied by or under th'
s',ncrintendence Of any person residen
,I,erein. there shall be separate list Q
sncb property, specifying the sum payable
and the names of the respective piopIle.1U
az - I,nown And the said assessors shal
fnrnish to the collectors of the several COZ
!. ioation districts, respectively, within thirty
e five days after the apPortionmenl Is IS cOm auc
: n,eted. as aforesaid, certified copy oi sue Us.