Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-22

thousand hundred and twenty seven and one-hird
10 the safe Of Kansas, scventy.oue thousand seven
hundred and iortj' three and one-thrd dollars.
To the state Of Arkansas two hundred and sxty-oue
thousand eight hundred and eghty-,ix dollars
To the state OF Michigan, hvc hundred aud thous-
ana seven hundred aud siAy-three and onehird dol
To the state of FLORIDA seventy seven thousand five
hundred and twenty two and two thirds dollars
no the state o, Texas three hundred aug tiSyhNe
To the state of Iowa four hundred ana hfty-two thou
10 the state Of Wisconsin, five hundred and nineteen
| thousand six hundred and lightweight ana two-tmrd
To the state of California, two hundred and hty-lour
thousand five hundred and tliriy-eight ana twoihird
70 the state of Minnesota one hundred and eight
10 the state of Oregon, birty,dye thousand one hun
bred and forty and tw9-third dollars .,...n,
To the territory Vt New Mexico, siXty-two thousand
| six hundred and iorty-erht dollars ,, II,
10 the territory of Utah, twenty six thousand nine
| hundred and eighty-twu dollars
To the territory OF Washington seven thousand seven
| hundred and hfty-ive and one-third dollars.
TO the territory of Nebraska, nineteen thousand three
10 the territory Of Nevada four thousand five hundred
| and ninety-two and two-thrd dollars.
nine hundred and five and onc-third dollars.
To the territory of Dakota, three thousand two hun
| hrcd and forty lone and one third dollars.
10 the District Of Columbia iorty;nre thousand four
SEC. o. And be it further enacted That for the pur.
nose assessing the above and collecting the same
authorized to divide respectively the states and terrific
ries OF the United States and the District # Columbia
by and with the advice of the senate to appoint
ana collect Sucn VINO snail Dc
ireeholders and resident within the same Provided,
That of said states and territories well as the
proper be erected into Istrct And provided fur
Their That the appointment of said assess 'r and colec
of them, shall not he made until after
the second Tuesday in February, one thousand eight
SEC. 10. And be it further enacted, That before any
such collector shall enter upon the duties OF his office he
scbed by the secretary of The treasury with surees to
he approved sufficient by the solicitor of the trcasu
~ cont lining the condition that SAID collector shall Just
ly and faithful account for to the United States and
pay over in compliance with the otder regulations of
the secretary Of the treasury all public monies which
may come into his hands posseson which bond shall
nrv 10 be by him directed be put in upon any
breach of the condition thereof. And such collectors
their official bonds as the secretary OF the treasury may
SEC H. And he it further enacted That each of the
assessors shall divide his district into convenient num-
her of districts, within each which he shall
appoint respectable freehoderto assistant
and each and assistant appoint
tiers the duties of his appointment take and subscribe
be sppSned Sv Biz aet bo is hereby epowered TO
administer the same the following oath affirmation.
be- that viii to the best of my knoWieTe skill and
Judgment diligently and faithfully execute the office and
without favor or partially and that will do equal right
sor. And certificate of such oath rnatinn shall
be delivered to the collector Of the district for which
such assessor or assistant assessor shall be appointed
And every assistant acting in the
SAID office without having taken the said oath airma
onha forfeit and nay one hundred moiety
thereof to the use of the United States and the other
mOety thereof to him who shall first sue for the
to be recovered with costs of suit in any court having
Y competent jurisdiction.
OF the treasury shall establish suitable and
necessary for carrying this act into effect which r"Gua
in the performance of the duties eniUned by under
this act and shall also frame instructions for the said
sessessors and their assistants to which sruc
tons the said assessors shall the LIST day Of March
district to inquire after and concerning all lands lots of
ground, with their improvements, buildings and dwell
ing houses made tbe 20 taxation under this act by
reference as well to any lists OF assessment or collection
taken under the laws Of the respective any
other records documents, and by all other lawful ways
ana means and to value and enuerate the said objects
OF taxation IN the manner prescribed by this act and in
conformity with the regulations and instructions above
Sec 49, And it further enacted That the said direct
tax laid bt this act shall be assessed and laid val
all lands and lots of ground with their improve
ments and dwelling houses which several articles sub
ject to taxation shall be enumerated and valued, by the
respective assessors at the rate each Of them is worth in
money on the first day of April, eighteen hundred and
sXtytwo; pTomdSd however That all PROPERTY Of
scripions, and belonging to the United States, any
ton by the laws OF the state wherein the may
situated at the time of the passage OF this act together
actually resides thereon as Shall be worth the sum Of
FIVE hundred dollars shall be exempted the atore-
said enumeration and valuation and from the direct tax
aforesaid; And provided further That in making such
assessment due regard shall be had 10 valuation that
may have been made under the authority the state
territory at any period nearest to said first day of April
i've assistant shall Immediately after being
every part respective Ii triets and shall require
all persons owning, possessing having the care
|
dwelling houses lying and being within The collection
district where they reside and liable to direct tax as
lists shall be made in such manner be directed by
those which may required for the same purpose under
the authority Of the respective states
Sec. Is. And be it further enacted that if person
ownns possessing or having the care or management
of property liable to direct tax aforesaid. shall
be prepared to exhibit written list when required
aforesaid and shall consent to disclose the particulars of
any and all the lands and lots Of ground with their i'm
provements buildings, dwelIinghOuses, taxable dore
said then, and in that it shall he the duty of the
officer 20 make such list, which, being distinctly read
ana consented TO- shall be received as the list of such
Sec l6 And be it further that irany such per-
son shall deliver disclose to assistant
ing list or lists as Aforesaid any false or fraudulent
list with intent TO defeat evade the valuation
meration hereby intended obe made, such perFon,
offending and being thereof convicted before court
having competent jurisdiction, shall be fined in
not exceeding five hundred dollars the discretion of
the court and shall all costs and charges of
this act SHALL in all such cases. be made, aforesaid,
upon lists, according to the form above described be
made out by the assessors and assistant assessors
spectively which lists the said hereby
formation they can obtain and for the purpose Of max
ing which they are hereby authorized to enter into and
upon all and singular the premises respectively; and
from the valuation and enumeration SO made there shall
SEC. H. And be it further enacted, That in case ans
person shall be absent ron his place of resi- ence at the
shall be the duty such assessor or assistant as
SCISSOR to leave at the hous place residence such
written note or memerandum requiring linn to present
in ten days from the date of such memorandum.
SEc lS And be it further enacted That if any person,
on being notified required aforesaid shall refuse
neglect to give such list lists aforesaid within
time required by this act shall be the duty of the
SCISSOR for the district within which such per-
son shall reside, and he hereby authorized and
CURED, to enter into and upon the lands buildings
dwelling houses, and premises if be necessary such
persons refusing ornegecng and to make according
to the best Information which he obtain, and his
own view and Information such lists Of the lands and
lots OF und with their improvements buildings. and
dwelng-houses, owned possessed, under the
or mar agemen OF such person as are required by this
or shall be taken and repued good and sufficient lists
Of the persons and property for which such person is to
De taxed for the purposes of this act.
SEC. 49, And be ii further enacted That whenever
there shall be in any district any property,
lands and lots of ground buildings dwelling
not owned or possessed by under the.care and
agemcnt of any person persons within such district
and liable to be taxed Aforesaid list of which
shall be transmitted to the in the
yided by this act shall be the dutyof the
such district and he is hereby authorized and required
to enter into and upon the real estate if 1t necessary
ard take such view thereof and make lists of the same
according to the form prescribed which lists being sub
scribed by the said shall be take reputed
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
p0sSessOrs, having the
lands lois OF rround buildings and dwelling houses not
lying or being within the assessment district in which
they reside shall be permitted to make and deliver
the lists thereof required by this act provided the
sessment district In which The said objects taxation
lie or be is therein distinctly stated at the time and in
the manner prescribed to the the
district wherein such reside Al it shall he the
duty of the in all such transmit
lists, at the time in the prescribed for the
transmission o t lists of the objects of taxation living
and being within their respective assessment Districts
to the OF the collection district wherein the
objects of taxation shall lie be Immediately after the
receipt thereof; anil the said lists shall be valid and
sufficient for the purposes Of this act and the deliv
of every such list the person making and delivering
the shall to the lollar, which he
she'll retain TO his own use.