Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-23

SCISSORS are hereby authorized To receive hear aud deter
n"n any md ali appeals which MAJ be e%hibiieaeaasi
the proceedings OF the said assessors Provided always,
That shall be the duty said assessor advertise and
attend not less than two successive days OF the snd
twenty five at the cOurt-hoSe of each county within his
collection district there 20 receive and determine unon
the appeals aforesaid: And provided also, That the
question he determined 10y the assessor appeal
respecting Tie Vauatio OF popertV shai bc whether
the valuation complained Of be or be not in just rca.
ton proportiU to other Valuations in the col
lection district Ana all appeals 70 tic asscssurs
aforesaid, shall be made III writing and shall specify the
particular ausc, matter, thing, respecting which
decision is rcqucSedi aud shall moreover, state tho
ground principle OF inequality complained of
equaze the valuations shall appear just aud cQuta
ble but no valuation shall be Increased without pre-
appear sd object to the same If he judge proper;
which notice shall be given BY note in writing. to be
left ~ the wellghouse OF the party by such assessor
See 23 And be Il further enacted 'rhst whenever
State, Territory, the Dstrctoi Columbia shall contain
have power on examination OF HE lists rendered by liz
assistant according the provisions of Ibis
act to revise adjust and cquazc the valuation oflads
and Westinghouse. between such collection districts
by deductng from adding to either such rate per
ccntum as shall appear just aud equitable,
Sec "a. And be it further enacted, That the assessors
shall Immediately after the expiration Of the time for
hearns ana deciding appeals make ont correct lists OF
the valuation and enumeration IN each coll elton district
and deliver the same to the board OF assessors heella
constituted in and FOR the States respectively. And
ii shall be the duty Of The in each state to con
in general meeting at such time and place as shall
be appointed and directed by the Secretary OF the Urea
surv And the said assessors, majority OF them, 50
tuted Doaru OF assessors LOT inc purP seS W uS ny
and shall make and establish such rules and regulations
as TO them shall appear ccssarN Tor carrNng S9ch pun
poses into effect not being inconsistent it'll this act or
The laws of the United States.
SEQ % And he further nacted Fhathe SAD board
of assess0rs convened and organized as aforesaid snail
and may appoint suitable person persons TO be Their
district who shall hold his or their oli' or offices at tt
pleasure OF said board Of assessors and whose duty
shall be TO receive record, and preserve all tax lists re-
turns, and other documents delivered and made TO the
OATH faithfully to discharge his OF their tst ana N dc
fault of taking such outh affirmation previous to en-
tern the duties Of such appointment or on failure
to perform any part of the duties enjoned on nm or
voy forfeit and pay the sum Of two hundred dollars for
the Of the United states to be recovered in any court
having competent jurisdictions and shall also he remove"
from office.
the said clerks record the proceedings OF tile
said board of and 10 enter on the record
names such of the shall attend any gencr
al meeting OF the board Of assessors ior ne purposes o.
this act And If any assessor sl fail 70 attend sue
general meeting his absence shall be noted on Inc sal
record, and he shall for every day re may ne absent
thereom forfeit aud pay the sam OF ten dollars ioT e
orncgect furnish the said board OF assessors with inc
lists of slnatiOn and enumeration OF each assessment
after the time appointed aforesaid for such general
meeting of the said board of ASSESSOR he shall forfeit
and pay the Of FIVE hundred dollars for the use of The
United States and moreover shall forfeit his e0mpensa
ton assessor And it shall be the duty of the clerks
of the Treasury extract OF the nntes OF the board
showing sueh failures or neglect wich sili III
intens and PURPOSES Provided always That it shall hc
in the power of the Secretary the Treasury exon
crate such assessor or assessors from the forfeiture otthe
said compensation, in whole or in part, as 10 MN sll
appear just ana equitable.
board of assessors shall not within three day itsr thS
first meeting thereof aforesaid he furnished with all
the lists of valuation OF the several counties ana stare
districts OF any State, they shall nevertheless proceed 70
make out the equalization and ny lts aet
directed and they shall assign to such countes anu state
districts the valuation lists OF which Shall hot nave
D'ch FURNISHED such valuation as lItA sliya Heei ~.
and right; audthe Vaiuaon thus made To such c0uhueS
and state districts by the board OF assessors shall DC
final and the proper quota Of direct tax shall be ana 1t
hereby declared to be imposed thereon accordingly
IS And bel farther enacted hat it shall be tue
duty of the said board dill aentlv and care
fully TO consider and examine the said Isis OF yaluati9
the valuation property in county OF state District
by adding thereto, Geductne thererum, such ratG
counties and districts be just and cquitabe fro
yided he relative valuation Of property ~ the same
shall be changed, unless manifest error or nm
perfection shall appear IN any OF the llsis Oh @
III which the said board OF assessors shalt have
power The same, to them snail appear Just
and right And IT, in consequence OF any rtNSai chans
and alteration Of he said valuation any Inequality shall
be pr, duced III the superintendent ot the SAM drSet M
to the several states aforesaid 1t snail DC Inc uut Oh
the secretary the Treasury report the same 10 Con-
eress to the intent that provision may be MADE ny law
for rcCtitynS such inequality.
sec - And be it further enacted, That as soon is ie
said board Of shall have completed the adjust
et and equalization OF the valuation aforesaid they
shan proceed TO apporon 10 eaen county du s' i
tFtlti lis prQperzGpat p esreet l sfh 9VSrd
OF shall within twenty days after the time ap
pointed by the Secretary OF the Treasury for their nrst
meeting, complete the said appornnent, and shall re-
f Vii a. az Az ni ssGn ti,I,,
presented the b. ard aforesaid, and transmit TO inc
Secretary of the Treasury certificate 81 Inc apporlo
mcnt by them made aoresad and the assessors re
spectvely shall thereupon proceed to revise their re
spective lists and alter and make the same in all respects
conorlnale 10 the apportonnent aforesaid by the SAID
board of assessors; and the assessors respectively
shall make lists containing the sums payable accord
taxation each collection districts which lists
shall contain the name oeach person residing ltn inc
said district owning having the care or supc ten
dcncc of property lying within the said district which Is
liable the said when such person or persons are
known, together with the suns PAYABLE ny eAeh; ana
where there any property WITHIN any col,ecuoh us
trct liable to the payment OF the said tax, not owned or
occupied Dy or under Inc sulsllnteiiaelce ~ any &
resident therein there shall be separate s OF shch
the respective propiieors, where known. Andthe said
shall furnish to The collectors OF the several
collection districts, respectively within thrtyye days
alter the apportonmcntis completed as aoresad Ger
titled of such list OF lists for their proper
districts, and in default OF performance OF the duties en-
}yeiv nv this satiU lie shall severailv and ndyidu
ally forfeit and nay the sum five hundred dollars to
the of the United States, to be any court
having competent jurisdiction Aud tits hereby enact
ed and declared that the valuation, assessment eql
zaun and apportiOnment made BY the silu p9a'u VI
assessors as aforesaid, shat be ana TSmad ii o
and every year the annual direct tax p nus aet iu anu
imposed until altered, modified or abolished by Jaw
Sec 80 And be it further enacted Ihat there sl be
assessors for their services under this each
two dollars per day for every day employ ed IN
necessary Instructions to the assistant assessors
for the valuation, and three dollars per day ior eve
day employed i'll hearing appeals. revising VALUATIONS
and making out lists reeaby to the provisions OF inns
act, and dollar for every hundred taxable persons
contained in the tax list delivered by him said board
of sseSsUrs; TO each assistant assessor two dollars lo
every day actually employed collecting lists and max
ing valuations the number of days necessary or That
purpose certified by and approved by
The commissioner of taxes aud dollar every hun
bred taxable persons contained in the lists, COM
peted and delivered by him to the assessors to each OF
the assessors constituting the board o assessors as orc
said Tor every days actual attendance at said board me
of three dollars ior travelling TO and from The
place designated by the Secretary OF the treasury zen
cents for each mile by the direct and usual route
and to each of the CLERKS OF said board two dollars for
every day actual attendance thereon, AnH me Sai4
board of assessors and said assessors respectively shan
be allowed their necessary and reasonable charges Gr
stationery and blank books used in the o. ther
d1tfes and the compensation herein spccned snail DC
lied and shall be paid at the Treasury and such amount
as shall be required for such payment is hereby appo
Sec 81 And be it further enacted, That each collect
on receiving list, aforesaid from the said assessors
respectively shall subscribe three receipts one OF which
shall be given on full and correct copy OF such llst
which lis. shall be delivered BY Jim TO, aud snail remain
with the of his collection district and shall be
spect he and the other receipts shall be given
the gross Of TO be collected in each county
state district contained in the collection district
of which aggregate statements and receipts snail be
transmitted to the Secretary and the other to the FIRST
Comptroller of the Treasury.
Sec 81 And be il further enacted That each collector
before receiving any list as aforesaid collection shall
Elye bond wt one or more GOOD ana s2esnt suretes
amount Of the taxes assessed in the collection district for
shall be payable the United States with condition for
the true and faithful discharge of the duties OF his Office
according law, particularly collection
and payment Of all moneys upon such district
and the said bond shall be transmitted the Solicitor Of
posted in lie Office Of The First ssnptroero Of the rea
sury; Provided always That nothing herein contained
snail be deemed 10 annul i'll wise impair the Ob
cation of the bond heretofore given by any collectors
but the shall be and remain in full force and virtue
notwithstanding.
Sec 49, And be it further enacted, That the annanl
lien upon alands and other real estate OF the