Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-31

nud seven hundred aud six.y-three and one-hird dol
70 the state of Florida seventy seven thousand five
hundred and twenty two and two thirds dollars
thousand one hundred and six and two third dollars
10 the state Of Iowa four hundred and ltytwo thou-
sand and ty-eght dollars.
To the state of Wisconsin, five hundred and nineteen
dollals w
TO the state of California hundred and dftyfouT
thousand five hundred and thiry-eght ana tWo-uhlu
dollars. .,
sand five hundred and twenty -four dollars - ,,
ired aud forty and two.hird dollars. -,
10 the territory New Mexico, siXty-two thousand
six hundred and iorty-eipht dollars; .,, ,,,,
a nS eG aS sGr eSEt Gl 1t GSars ~S' ''
10 the territory of WASHINGTON, seven thousand seven
hundred and fit y-fvc and one-third dollars
To the territory Of Nebraska nineteen thousand three
r" The territory Of Nevada four thousand five hundred
and ninety-two and two-tllird dollars -,
TO the territory of Colorado, Twenty-Five thousand
nine hundred and five and one-third dollars -,
To the territory of Dakota, three thousand two nun
dred and fort y-Une and one third dollars.
10 the District of Columbia, tory-ine thousand four
hundred and thirty-sCvcn and ohc-thrd dollars.
8. And be it further enacted, That for the pur-
pose assessing the above tax and collecting the same,
the president Of the United states be and he is hereby
authorized divide respectively. the states and terrific
Fies the United States and the District If Columbia
by and with the advice Of the senate TO appoint an as
SCISSOR and collector Tor each such district W no snail ne
ireehoidcrs and resident within the same; PROVIDED
That any said and territories well as the
District Of Columbia if the president shall! deem 1t
proper be erected into one district Ana provided inr
hcr. That the appointment of SAID assess W ana colec
the second Tuesday in February one thousand eight
hundred ard sixty two.
such collector shall enter upon the duties OF his Office he
shall execute bond for such amount as shall De pre-
be approved sufficient by the solicitor of the trcasu
containing the condition that said collector shall just
ly and faithfully account for to the United States and
pay over in compliance with the order regulations of
The secretary of the treasury all public monies which
may come into his hands possession which bond shall
be filed in the office Of the first comptroller of the treas
breach of the condition thereof And such collectors
shall from time to tlne renew strengthen ana increase
their official bonds as the secretary Of the treasury may
direct.
shall divide his district into convenient num-
Der of assessment districts, within each (which he shall
and each and assistant assessor appoint
ed and accepting the appointment shall before he en-
tiers the duties of his appointment take and subscribe
before some competent magistrate or some collectors to
be appointed by this act who is hereby empowered to
administer the samc) the following oath affirmation.
TO- Wit: Il A. B. do swear, affirm. tas the case may
be- that will to the best my knowledge, skill, and
Judgment diligently and faithfully execute the office and
duties # for (naming the assessment dstrct
and justice IN every case in which shall act as asses
sor And certificate of such oath or rniation shall
be delivered to the collector of the district for which
such assessor or assistant assessor shall be appointed
And every assistant assessor acting in the
SAID office without having taken the said oath or airma
tionEsha forfeit and hundred dollars one moety
thereof to the use of the United States and the other
mUiety thereof to him who shall first for the same
to he recovered with costs of suit in any court having
sec. T. And be further enacted that the secretary
OF The treasury shall establish regulations suitable and
necessary carrying this act into effect; which regula
ons shall he binding each and his assistants
in the performance of the duties enoined by or under
this act and shall also frame instructions for the said
scesors and their assistants pursuant which instruc
ons the said assessors SHALL the LIST day OF March next
direct and the several assistant in the
district to inquire after and concerning al lands lots Of
ground, with their Improvements, buildings, and dwell
ing houses made liable TO taxation under this act, by
reference well to lists assessment or collection
taken under the laws OF the respective states as to any
other records documents and by all other lawful
and means and TO value and enumerae the said objects
of taxation in the manner prescribed by s act and in
conformity with the regulations and Instructions above
See 49, And be it further enacted That the said direct
tax laid by this act shall be assessed and laid theva
ne OF all lands and lots of ground with their improve
ments and dwelling houses, which several articles sub
jeet TO taxation shall be enumerated and valued BIZ the
respective the rate each of them worth in
money the first day Of April, eighteen hundred and
siXN-two; Provided, however, That all property, of
whatever kind, coming within any Of the foregoing de-
serp'ons and bei9nsng to the United states or any
ton by the laws OF the state wherein the may be
with such property belonging to an; Individual who
actually resides thereon. shall be worth the sum of
said enumeration and valuation and from the direct tax
aforesaid And provided further, That in making such
assessmeI due regard shall be had 10 valuation that
may have been made under the authority OF the state or
territory at any period nearest TO said st day OF April
ives IA And be it further d. that the respect
quircd assessors shall, Immediately after being
e all persons y stS d tric ard
oinent fany Iassessng or having me cle VI
oLsret "heTe they reside, and within me eoGCyo
ne ssessr ne made in such manner as NAV ~ wdSn
those which may be- lar as practicable confSrmaSly to
he
See is And be Il further enacted that if any person.
owning, possessing, having the care management
be prepared to exhibit written list when required
aforesaid and shall consent to disclose the particulars of
and all the lands and lots ground with their i'm
proponents buildings, dwenghouses, taxable as alore-
said then and in that it shall be the duty of the
officer 70 make such list, which, being distinctly read
and consented to- shah be received the list of such
See l6 And be enacted that any such per-
son shall deliver disclose to assistant
ssesSGT appointed IN pursuance OF this act and requ
ing list or lists as aforesaid any false fraudulent
is WIN intent to defeat or eyade the valuation or
eraioh herS3y INTENDED tot made, such person. so
offending and being thereof convicted before any
having competent jurisdicoh shall be fined in
not exceeding 1--WE hundred dollars the discretion OF
the court and shall pay all and charges prose
this act shall in all such cases, be made aforesaid
upon lists according to the form above described be
made out by the and assistant assessors
specvey which lists the said hereby a-
thorized and required make according the best in
formation they can Obtain and for the purpose
ing which they are hereby authorized 10 enter into and
nom the valuation and enumeration made thera shall
SEC H. And be it rtber enacted, That in case ans
son shall be absent from his place Of resi- lence at the
it Shall be the duty OF such or assistant as
SCISSOR to leave at the hous place of residence of such
written Memorandum requiring him to present
to such the list or lists required by thi, with
SEC Is And be IL further enacted, That any person,
on being notified or required as shall refuse or
time required by tins act il shall be the duty OF the
SCISSOR for the assessment district within which such per-
son shall reside, and h. is hereby authorized and
qured 10 enter into and upon the lands, buildings,
dwelling houses premises, be necessary of such
persons refusing orneglecting and 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
dwellinghOuses owned possessed, under the
or management of such person. required by this
acts which lists made and subscribed by such
shall be taken and reputed as good and sufficient
Df the persons and property for which such person to
be taxed for the purposes Of this act
SEC. 10. And be 1t further enacted That whenever
mere shall be in any assessment district property,
anas and lots Of ground buildings or dweng-houscs
not owned or possessed by, or under hecare and man.
igement Of any person persons within such district
and liable TO be taxed a: aforesaid and list of which
h pc trahsmted 10 the assessor in the manner pro-
Eided by this act it shall be the duty the assessor
such district and he is hereby authorized required
TO enter into and upon the real estate if 1t be necessary
al take such view thereof and make lists the same
according 10 the form prescribed, which lists being sub
scrlDed by the said assessor shall be take repued
as good and sufficient lists such PROPERTY under and
for the purposes of this act
SEC ~ And be il further enacted, That the owners,
possessors, or persons having care
lands lots Of fround buildings dwelling houses not
lying or being within assessment district in which
they reside shall be permitted make out and deliver
the lists thereof required by this act provided tbs as
sessmen district in which The said objects Of taxation
lie or be is therein distinctly stately at the time and in
the manner prescribed the assessor the assessment
district wherein such persons reside Al ii shall he the
duty of the assessors in all such cases to transmit such
lists at the time an in the prescribed for the
g. tht lists of the objects of taxation lying
the of the collection district wherein the said
objects Of taxation shall lie or be Immediately after the
receipt thereof; ami the said lists shall be valid and
sufficient for the purposes of this and the dely-
of such list the person making and delivering
she'll retain to his own
Sec 81 And be it further enacted That the lists afore-
that purpose by this act aforesad and the assistant
respectively, after collecting the said lists.
eral ststhe first Of which shall exhibit alphabet
eai oIue he names OF all persons liable to pay
gether with the OF the
so Il such district for which each such