Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-27

hereby authorized 10 receive near Hu ueIc'
mine, in summary way according TO law anu Meht;
upon any and all appeals which may DC eNh3ted 9ganst
the proceedings Of the said assessors; Provided always
Thai shall bt the duty Of said assessor to advertise and
attend, not hess than two successive days o. ne snd
twenty the courthouse of each county within his
collection district, there 20 receive and determine unon
question to be determined by the assessor, appeal
respecting the valuation of property sha be- whether
ton rroportion 10 Other valuations in the same col
lection dsGI Ana S %2Gfhs to so psseSsI as
particular cause, matter, or thing respecting which
decision is requcsted; and shall moreover, state tho
ground principle OF inequality complained Of
And the shall have power to rc-examne and
blc but no valuation shall be increased without pre-
vious notice OF at least ve days to the party interested
appear and object to tile same II he Judge proper;
which notice shall he given by note in writing to be
Sec. 80 And be it further enacted That whenever
State, Territory the Disricto Columbia shall contain
more than one collection district, the shall
have power, examination the lists rendered by the
assistant assessors according the provisions tis
net 70 revise ADJUST ana equaize the valuation Of lands
9nd dwenehouses between such collection districts
by deductng from or adding TO either such Il rate per
See "a And be il further enacted That the assessors
shall Immediately alter the expiration of the time for
the valuation and enumeration in each COLI elton district
and deliver the the board Of heeina
ter constituted in ard FOR the States respectively And
II shall be the dHtS of the in each state to con
he appointed d ected by Secretary Of the Irca
And the said assessors, majority Of Them, 50
tuted board of for the purp OF this act
and shall make and establish Such rutcs ana regulations
as to them sgl appcar cessary lot carrHns S9eh hI
poses into effect not being inconsistent it'll this act or
The laws of the United States,
SIC. 25 And be it further ced That the said board
OF assessors convened and organized as aforesaid shall
clerk clerks but not than for each collection
district who shall mold his or their ON or uces al ing
pleasure said board of and whose duty II
shall be to receive record and preserve al tax lists re-
turns, and other documents delivered and made to the
said boaid of assessors, and who shall lake an oath or
affirmation if conscicntiously serupuous vi tahirs IN
oatl) faithfully discharge his their trust: ami in de
fault of taking such oath affirmation previous 10 en-
TERN the duties Of such appointment or on failure
them respectively by this act he they shall respect
Es s 1 s an sg s cum a TS Court
having competent jurisdictions and snail also Oe EeoNe"
SFc % And it further enacted, That shall be ihc
duty of the said clerks 10 record the OF me
Of such Of the as shall attend any eener
Al meeting of TIE board OF assessors ior ne pfp2seS o.
general meeting his absence shall he noted ON the sald
thcrelrom forfeit aud pay OF dollars for the
of the Uhed s. ates And if any assessor shall ia
orneglect to furnish the SAID board o assessors WIN lhe
lists of valuation and enumeration OF each assessment
district within his collection district within three DAYS
after the time appointed aforesaid for such general
ting of the said board OF ASSESSOR he shall forfeit
and the 1--WE hundred dollars for the Us OF the
nted states, and moreover Shal iorglt ms %
ton as assessor And it shall be the duty Of the clerks
of the Treasury extract tile minutes Of the board
showing such failures neglect which shall be sulclenf
in the nuwe of The secretary of The reasury to exon
said compensation, in whole in part to him shall
SEC a. And be it further enacted, That if the said
board of assessors shall not within three day aGr thg
first meeting thereof as aforesaid he inrnSnea WIN az
the lists Of valuation of the several counties and state
districts Of any State they shall 10
make oulthe equa zaion and apportlohmeHl o s NY
directed and they shall assign to such counties ana state
been furnished such valuation as they shall deem lust
and rights andthe valuation thus made TO such c3uties
and the proper quota OF direct tax shall be and Is
hereby declared to be imposed thereon accordingly.
SJTfr And In
fully to consider and examine said lists valuation
and they shall have power TO revise adjust and eqnazc
the valuation OF property in any county or stare ustlc
by adding thereto, ceducting there'om such rate
per shall under tue valuation OF the several
counties Districts he just aud equitable no
county shall be changed unless manifest error or I'M
shall 2npeaL ANY ., o e s sse shall have
TO the same as to them shall appear Just
alteration OF The said valuation any inequality shall
he pr duced III the superintendent OF the salu ulrect tA
the secretary OF the treasury to report the same To- III
for recJifyng such inequality.
~ And be ii further enacted, That soon as the
said board 0 assessors shall completed the adjust
nct and equalization OF the valuation aforesaid they
stall proceed tu apporton to each county and state DIS
trct lis proper quota Of direct taX AnG ihe sag hoard
of assessors stall within twenty days after the tune APP
pointed by the Secretary OF the treasury for their rs
meeting complete the said apportionment, and shall re-
cord the they shall thereupon further deliver To
retner with the several the assessors respectively
presented to he beard aforesaid and transmit TO the
VI I'M
nen by ien made as aforesaid ana t4e issesS9 iT re- re-
spcctye lists alter and make the same all respects
cOntUrmahle to The superintendent aoftsau ~ lf su
board assessors; and the said assessors respectively
shall make lists containing the sums payable accord
ing to the provisions of this act upon every Gplec1 %
taxation in and each collection dlstrcii NhCh ASts
shall contain the name OF each person resulns With inc
dence of properly lying Within the said district which is
liable to the said tax. when such person or persons are
where there any property within any collection dis.
ric liable to the pay ment of the said tan NOR owned or
occupied ny under the superintendent vi any person
resident therein, there shall be separate list o. sae
h Sise dg sg su beTS Known And the said
shall furnish to The collectors o. the several
collection districts, respecye within thirty days
alter The apporunnents completed, aforesaid GER
titled copy such list or lists Tor their proper eoectun
Joined the board OF assessors and ASSESSOR eSpeSt
Tfy Py ma Sa P s Of I'VE hundred dollars to
the Of the United states to be recCveedm any court
ed and declarcdthat the valuation, assessments equals
cation, and apportionment made by tue sau V1@
assessor Aforesaid, shall be ana remain m lull IorGe
oDcratiun laying levyne, and collecting yearly
and every year The annual direct by this act laid and
80 be further enacted That there shall be
assessors. their services under this act-to each as
SCISSOR tw9 dollars per day for every ca" u v the
necessary Instructions to the ASSISTANT @ @
day employed in hearing appeals revising valuations
and making out lists reeably TO the provisions OF ths
act, and one dollar for hundred taxable persons
contained in the list delivered by him to said board
OF each assistant assessor two dollars 10
every day actually employcdi collecting lists and MAX
ing valuations the number of days necessary Tor that
purpose be certified by the and approved by
The commissioner Of taxes aud one liar ior every nun
drcd taxable persons contained in the tax ils, as COM
pleed and delivered by him to the assessor; TO each OF
the assessors constituting the board O assessors as aorG
said every days actual attendance at sad board the
three dollars. 1or travelling TO and rom Inc
place designated by the Secretary of The treasury ten
cents for each lie by the most direct ana usual route
and each of tn, clerks OF said b0ad two dollars for
every days actual attendance thereon And the sad
board assessors and said assessors respectively shall
be allowed their necessary and reasonable charEes Gr
stationery and blank books used in the execution OF their
dutipS: the herein SpcClheu snail be
in full for all expenses otherwise particularly author
lied and shall he paid at the Treasury and suc amount
shall be required Tor such paymch: is hereby appO-
pratcd,
Sec 81 And further enacted, That each collecto
receiving list aforesaid from the said assessors
respectively shall subscribe three receipts one OF which
snail be given on full ana correct COPY OF sch lSt
which list shall be delivered by him and shall remain
with the OF his collection district AID shal be
to the inspection of person who may apply 10 m
spect he and the other two recep ts SHAH be given
aggregate statements of the lists aforesaid exhibiting
the gross amount 81 taxes TO he collected IN ecn county
state district contained in the collection District one
of which aggregate statements and receipts shall be
transmitted the Secretary, the other to the First
Comptroller of the Treasury.
Sec 3D. And be ii further enacted That each collector
before receiving any list as aforesaid, oreoeetOn shall
give bond With or more good ana sufficient sueteS,
to be approved by the Solicitor OF the Treasury in the
amount of the taxes assessed i'll 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 to law and particularly for the due collection
ana payment oil an moneys assessed upon sueh ulstrct
and the said bond shall be transmitted to the Socitnru
posted in the Office of the First Comptroller of the Urea
sury Provided always, That nothing herein contained
shall be deemed to annul OF in wise impair the obi
CATION of the bond heretofore given by collector:
but the shall be and remain in full force and virtue,
any thing in this act to the contrary thereof in wise
See 49, And be it further enacted, That the annanl
amount of the taxes assessed shall be and remain
lien upon all lands other real estate individuals