St. Charles City Republican intelligencer. [volume] (St. Charles City [Charles City], Iowa) 1857-1861, 1861-09-12
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to receive the list of such person, 1t shall be
The duty of such assessor or assistant assessor to
! leave at the house or place of residence of such
| person, with some person OF suitable age and
discretion, written note or memorandum re-
| curing him to present to such assessor the
list or lists required by this act within ten
days from the date of such note or memoran-
| DUN.
SIC. 1S. Ind Je Il further enacted, That if
any person, on being notified or required as
aforesaid, shall refuse or neglect to give such
list or lists as aforesaid within the time requi-
red by this act, il shall be the duty of the as
| SCISSOR for the assessment district within which
such person shall reside, and he is hereby a,l-
| thorized and required, to enter into and upon
the lands buildings, dwelling houses and pre-
misses, If it be necessary, of such persons so
| refusing or ncglecting, and to make, accord
| ing 20 the best information which he can 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 or possessed, or under the care or man.
| asement OF such person, rs are required by
this act; which lists so made and subscribed
/ by such assessor shall be taken and reputed as
good and sufficient lists of the persons and
| property for which such person is to bc taxed
for the purposes of this act.
| SEC. 10. Ind be IL further enacted, That when
! ever there shall be in any assessment district
! any property, lands and lots of ground, build
| ingS or dwelling houses, not owned or possess
scd by, or under the care and management of,
any person or persons within such district. and
| liable to be taxed as aforesaid, and no list of
which shall be transmitted to the assessor in
the manner provided by this act, it shall be
the duty of the assessor for such district, and
| he Is hereby authorized and required, to enter
into and upon the real estate, ii it be necessa-
| ry, and take such view thereof, and make lists
of the same, according to the form prescribed
which lists, being subscribed by the said as
SCISSOR, shall be taken and reputcd as good and
sufficient lists of such property, under and for
| the purposes of this act. ....
SEC. 20. And be IL further enacted, That the
! owners, possessors, or persons having the care
or management of lands, lots of ground, bull
| dings, and dwelling houses, not lying or be-
ing 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 assessment district in which
the said objects OF taxation lie or be is therein
| distinctly stated, at the time and in the man
ner prescribed, to the assessor of the assess
| ment district wherein such persons reside.
And it shall he the duty of the assessors, in
all such cases, to transmit such lists, ut the
| time and in the manner prescribed for the
Transmission of the lists of the objects of tax
alton, lying and being within their respective
assessment districts, TO the assessor of the col
lection district wherein the said objects of tax
alton shall lie or be Immediately after the re-
ceipt thereof and the said lists shall be valid
and sufficient for the purposes of this act and
on the delivery of every such list, the person
making and delivering the same shall pay to
the assessor one dollar, which he shall retain
| to his own use ..
| SEC. 81. Ind be Il further enacted, That the
lists aforesaid shall DC taken with reference to
the day fixed for that purpose by this act, as
| aforesaid and the assistant assessols respec-
lively, after collecting the said lists, shall pro-
ceed to arrange the same, and to make two
general lists-the first of which shall exhibit
in alphabet etical order the names of all persons
liable to pay a tax under this act residing with
in the assessment district, together with the
value and assessment of the objects liable to
taxation within such district for which each
| such person is liable and, whenever SO requir-
ell by the assessor, the amount of direct tax
payable by each person on 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
collection district, owners OF property within
the district, together with the value and as
sesSment thereof with the amount of direct
tax payable thereon rs aforesaid. The forms
of the said general list shall he devised and
prescribed by the assessor. and lists taken ac-
cording to such form shall be made out by the
| assistant assessors and delivered to the asses.
Sor within sixty DAYS after the day fixed by
this act as aforesaid, requiring lists from in
/ diyiduals. And If any assistant assessor shall
| fail To perform any duty assigned by this act
| within the time prescribed 10y his preccpt,
warrant, or other legal instructions, not being
prevented therefrom by sickness or other un-
ayoidable accident, every such assistant asses
sor shall be discharged from office, and shall
moreover, forfeit and pay two hundred dollars,
| to be recovered for the use of the United
States in any court having competent jurisdic-
! ton, with costs of suit.
SEC. %. Ind be IL further enacted, That inn
mediately after the valuations and enumera-
tions shall have been completed as aforesaid,
| the assessor in each collection district shall
| by advertisement i'm some public newspaper,
it any there be in such district, and by writ
I ten notifications to be publicly posted up in
at least -four OF the most public places in each
collection district advertise all peasons con-
| cerned Of the place where the said lists valu-
ations, and enumerations may he seen and ex-
amined and that during twenty-five days af-
| ter the publication of the notifications, as
| aforesaid, appeals will be received and deter
mined 10y him relative to any erroneous or ex-
cessiye valuations or enumerations by the as
SCISSOR. And il shall be the duty Of the asses
| sor in each collection district during twenty
| five days after the date of publication to be
made as aforesaid to submit the proceedings
of the assistant assessors and the list 10y them
| received or taken as aforesaid TO the inspection
of any and all persons who shall apply for
l that purpose !; and the said assessors are here
| by authorized to receive, hear, and determine
| in a summary way, according to law and right,
upon any and all appeals which may be exhib-
tied against the proceedings of the said asses
sors ; Pro,1ded airoys, That it shall be the du-
4 49, a n
| less than two successive days of the said twen-
| ty-ive, at the courthouse of each county
within his collection district there to receive
and determine upon the appeals aforesaid :
! Ind procided also. That the question to be de-
| termned 10y the assessor, on an appeal respect
ing the valuation Of property, shall be, wheth-
er the valuation complained of be or be not
| in just relation or proportion to other vaiua-
| tions in the same collection district. And all
appeals To the assessors, as aforesaid, shall be
made in writing, and shall specify the particu-
lar cause, matter, or thing respecting which a
decision is requested; and shall, moreover,
state the ground or principle of inequality or
/ error complained Of. And the assessor shall
have power to re-examine and equalizc the
valuations as shall appear just and equitable !;
| but no valuation shall be increased without a
previous notice, of at least live days, to the
party interested, to appear and object to the
4
be given by note in writing, to be left at the
dwelling house of the party by such assessor
or an assistant assessor.
SIC. %. Ind be IL further enacted, That when
ever a State, Territory, or the district of Co.
lumbia shall contain more than one collection
district, the assessors shall have power, on ex-
animation of the lists rendered by the assist
ant assessors, according TO the provisions OF
this act, to revise, adjust and equalize the val
uation Of lands and lots of ground, with their
improvements, buildings, and dwelling houses,
between such collection districts, by doductiiig
from or adding TO either such rate per Gen.
tum shall appear just and equitable.
See. 2f ihd be al further enacted, That the
assessors shall Immediately after the expira.
ton of the time for hearing and deciding APP
peals, make out correct lists of the valuation
and enumeration in each collection district,
and deliver the same TO the board of assessors
hereinafter constituted in and tor the States
respectively. And it shall be the duty OF the
assessors in each State To convene III general
meeting at such time and place as shall be APP
pointed and directed 10y the Secretary OF the