The Lansing state Republican. [volume] (Lansing, Mich.) 1855-1874, 1861-09-18

the time required by this act, shall be the duty Of
the for the district within which
such person shall reside and he hereby authorized
and required 10 enter into and upon tie lands buildings
dwelling houses anu Premises If be necessary, such
persons refusing or negiecing AMI 70 make
ing the best Information which he obtain and on
his own view and information such lists Of the lands
and lots Of ground with their improvements buildings
and dwelling houses owned possessed under the
care or management Of such person required by
this act; which lists made and subscribed by such
assessor shall be taken and reputed good and sufc
lent lists Of the persons and property for which such
person Is TO be taxed for the purpose Of this act
Sec. l9 And BE- further enacted That whenever there
shall be IN any assessment district any property lands
and lots Of ground buildings, or dwelling houses,
owned or possessed by or under the and manage
ment Of person or persons within such district and
liable be taxed aforesaid and list Of which shall
be transmitted 10 the assessor In the manner prov de
by this act IT shall be the duty OF the such
district, and he is hereby authorized and required
enter into and upon the real estate it be Necessary
and take such view thereof make lists Of the
according 10 the form prescribed which lists being sub
scrbed by the said ASSESSOR shall be taken and reputed
good and sufficient lists of such property under
for the purposes OF this act.
Sec. 20 And te further enacted. That the owners,
possessors persons having the management
lands lots U ground buildings and dwelling houses Lot
lying or being within the assessment district in which
they reside shall be permitted TO make out and deliver
the lists thereof required by this act provided the
Sessen district III which the said objects Of taxation lie
be therein distinctly stated at the and the
manner prescribed 10 the Of the assessment
district wherein such persons reside And it shall be
such lists Il te tie and N the manner prescribed for
the Transmission OF the lists OF the objects Of taxation
lying anu being within their respective assessment dis
tricts to the of the collection district wherein
the said objects OF taxation shall lie be Immediately
after the receipt thereof and the said lists shall be valid
and sufficient for the purposes Of this act and the de-
livery of every such list the person making and deliver
ing the same shall TO the assessor dollar which
he shall retain to his
Sec. 2l And DC further enacted That the lists afore-
said shall be taken with reference TO the day fixed fo
that purpose by this act Aforesaid and the assistant
assessors respectively after collecting the lists
shall proceed arrange the same, and make gen
eral ists-the first of which shall exhibit in alphabet
cal order, the names Of all persons liable to pay
under this act residing within the assessment district
together with the value and assessment Of the objects
liable 10 taxation within such district for which each
such person liable and whenever required by the
the amount of direct tax able by each
such objects under the state laws imposing direct
taxes and the second list shall exhibit in alphabetical
order the names OF all persons residing out Of the col
lection district, owners of property within the district
together with the value end thereof with the
amount of direct payable thereon aforesaid The
forms Of the said general list shall be devised and
scribed by the assessor, and lists taken according tC
such form shall be made out by the assistant
delivered the within sixty days after the
day fixed by this act, aforesaid, requiring lists
from individuals. And if any assistant assessor sha
fail to perform any duty assigned by this act within the
time prescribed by his precept warrant other lega
instructions not being herefrOm by sickness
or other unavoidable accident every such assistant
shall be discharged from office and shall
forfeit and two hundred dollars to be recovered
for the of the United States having com
petent jurisdiction, with costs Of suit
Sec D. And be IL further enacted That Immediately
after the valuations and enumeraons shall have beer
completed as aforesaid the in each collection
district SHALL by advertisement in some public newspa
per- any there be in such district and by written
ctons to be publicly posted in at least four Of thu
public places in each collection district adverts,
all persons concerned Of the place where the said lists
valuations and enumeratlons may be seen and examin
ed and that during twenty five days after the publica
ton of the notifications, as aforesaid appeals will be
ceived and determined by him relative to any erroneous
or excessive valuations or by the assessor
And snail oe The duty oi the assessor in each collection
district during twenty five days after the date Of pub
ication 10 be made as Aforesaid to submit the proceed
ngs OF the assistant assessors and the list by them
ceived or taken as aforesaid to the inspection Of
all persons who shall apply for that purpose; and th
said assessors are hereby authorized TO receive hear
and determine 10 summary way according TO law ant
right, upon any and all appeals which may be exhibte,
against the proceedings Of the said Prode
diooy That 1t shall be the duty Of said assessor to al
and attend less than two successive days
the said twenty tve at the Of each count!
within his collection district there TO receive and deter
nne upon the appeals aforesaid: And pr0rided also
an apoe M tie Valuation of property shall be
whether the valuation complained of be or be not in
nst relation or proDortjon to other Valuations in m
same collection district And all appeas TO the assess
ors as aforesaid shall he made in writing and shal
specify the particular cause matter or thing respectin
which decision is requested: and shall moreover stat
the ground or principle Of inequality or error compliance
Of And the assessor shall have power to re-examin
and eIuaze the valuations as shall appear Just and eQu
table but no valuation shall be increased without pre
yjous notice of at least five days to the party uteres
ted 10 appear and object TO the If he iudSe
which notice shall be given by note in writing to
left al the house of the partv by such
| ar an assistant assessor
| sec % And Be II further enacted That whenever
state Territory or the District of Columbia shall contai
more than one collection district the shall hay
mower on eyaminaton of the sts rendered hv the
ant according 10 the provsions of this act
revse adnst and eoraIize the Valuation Of Lands an
| lots of ground with their improvements buildings an
Il
from or adding TO either such a rate per CEN
| nm as shalI anpoar INST and eonitahIe
sec "a Ani he Il further enacted That the assessor
shall after the expiration Of the time "a
hearing and deciding appeals make out correct lists
the valuation and in each collection dstric
and deliver the same to the board of herena
ter in and for the States respectively An
shall be the duty of the in each State to
yene in general meeting at such time and place as sha
be apponed and directed by the Secretary of the Trea
ury And the said assessors or a majority of them s
convened sha constitnte and they are hereby const
tntad hoard of Assessors for the purpose of This ac
and shall make and establish such rules and Regulation
as 10 them shall annear necessary for CARVING such mn
noSas into c, nn, heino Inconsistent with This act
The laws of the United states
Sec 25 And he Il further enacted That the said boar
Of and orOanzed as Aforesaid shal
and NAV anpon suitable nerson or nersons to he the
ark or arts hnt NOT more than onefor each
distric; who shall hold his or their ONCE or Offices
,ba n.srr of ai NJ .eesssors ana ,rbosa du,
II shal ha ,o raceva reco,d and nrasarva eli ,ay lie,
anJ othe- socnments dsl;vared and 70 ~
said hoard of and who shall take an oath
am rmation IL copscen,ionsv scrnnnIons M taring
o,thl f,hsully to dscharoe his or their trusf ana
default of taking such oatf, or Affirmation previous
entering on the duties of such appontment or on fa
10 Perform any mart OF the duties enioined on hi
ar them nv this act ne or thew shall
tivelv forfeit and nav the sum ~ two hundred doIa
for the use Of the United states to be recovered in ar
ceurt having compefent risdiction and shall aso
| removed from ofice
Sec g6 AMI J ;t further .noct.J That n shall bs ii
d,v of ,ha s.a ci -, r.c'rd ,h nrnc.dna. oS ;,
l