The Evansville daily journal. [volume] (Evansville, Ia. [i.e. Ind.]) 1848-1862, 1861-08-16

| assessor" And certificate of such oatI
or affirmation shall be delivered to the col
lector of the district for which such assesso
or assistant assessor shall be appointed
And every assessor or assistant assessor act
ing in the said Office without having taker
the said oath or affirmation shall forfeit ant
pay one hundred dollars, one moiety there
of to the use of the United States, and tht
other moiety thereof to him who shall frs
sue for the same; to be recovered, with
costs Of suit, in any court having competent
Jurisdiction.
Sec. II. And be ii. further enacted. Tha,
/ the Secretary of the Treasury shall estab-
lish regulations suitable and necessary fol
carrying this act into effect which regula-
tions shall be binding on each assessor and
his assistants in the performance OF the du-
ties enjoined by or under this act, and shall
also frame instructions for the said assessors
aEd their assistants pursuant to which in
structious the said assessors shall. on the
first day of March next, direct and cause
the several assistant assessors in the district
To inquire after and concerning all lands.
lots Of ground, with their improvements,
buildings, and dwelling houses, made liable
to taxation under this act, by reference as
well to any lists of assessment OIL. collection
taken under the laws of the respective
States, as to any other records or docu-
ments, and by all other lawful ways and
means, and to value and enumerate the said
objects of taxation in the manner prescribed
by this act, and in conformity with the reg
ulations and instructions above mentioned.
Sec. 13. Ald be IL further enacted, That
the said direct tax laid by this sact shall be
assessed and laid on the value of all lands
and lots of ground, with their improvements,
and dwelling houses, which several articles
subject 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
sixty-two: Provided, ho'OeVer, That all
Of whatever kind, coming within
any of the foregoing descriptions, and be-
longing to the United States or any State,
or permanently or specially exempted from
taxation by the laws of the State wherein
the same may be situated at the time OF the
passage of this act, together with such prop
erty belonging to any individual, who actu-
ally resides thereon, as shall be worth the sum
of five hundred dollars, shall be exempted
from the aforesaid enumeration and valua-
ton, and from the direct tax aforesaid =
And proOided further, Tha. in making such
tooCootIltILi uub Ttk1Eu SUdlt De Daft TO HTsY
that may have been made under
the authority of the State or Territory at
any period nearest to said first day of April.
Sec. IL. And be 1t further enacted, That
the respective assistant assessors shall. i'm
after being required as aforesaid
by the assessors, proceed through every part
Of their respective districts, and shall re-
4uire all persons owning, possessing, or
laviun fba ar -
lands, lots of ground, buildings or dwelling
houses, lying and being within the colIec-
ion district where they reside and liable TO
a direct tax as aforesaid, to deliver written
lists of the same; which lists shall be made
assessor, and, as far as practicable, con-
ormably to those which may be required
or the same purpose under the authority of
he respective States.
Sec. IS. And be ii further enacted, That if
any person owning, possessing, or having
The care or management of property liable
to direct tag, as aforesaid, shall not be
prepared to exhibit written list when re-
quired, as aforesaid, and shall consent to
disclose the particulars Of any and all the
lands and lots of ground, with their i'm
buildings, and dwelling houses,
taxable as aforesaid, then, and in that case,
it shall be the duty of the officer to make
such list, which, being distinctly read and
consented to- shall be received as the list of
such person.
Sec. IG. find be IL further enacted, That il
any such person shall deliver or disclose to
any assessor or assistant assessor appointed in
pursuance of this act, and requiring n list or
lists, as aforesaid, any false or fraudulent
list, with intent TO defeat or evade the valu-
alton or enumeration hereby intended to be
made, such person, so offending, and being
thereof convicted before any court having
jurisdiction, shall be fined in a
sum not exceeding five hundred dollars, at
the discretion of the court and shall pay all
costs and charges of prosecution and the
valuation and enumeration required by this
act shall, in all such cases, be made, rs
upon lists, according to the form
above described, to he made out by the as
SCISSORS and assistant assessors, respectively
which lists the said assessors are hereby
and required to make according
to the best information they can obtain, and
for the purpose of making 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 be no appeal.
Sec II. And be IL further enacted, That
in, case any person shall be absent from his
~ s;stant % assessor toieave at the house or p1'fce
If rasidence of such person, with some per
sor of suitable age and discretion, written
,ote or memorandum requiring hlm 10 pre-
sent 10 such assessor the list or lists reqnir-
al Inv this act within ten days from the uate
~ onch note or memorandum.
Ser l8. And be 1t further enacted, That i
any nerson. on being notified or required. as
,' atoresaid, shall refuse or neglect to give
snch list or lists as aforesaid within th'
time required by this act, it shall be tn TN
dntv Of the assessor for the assessment dis
Ir;ct within which such person Shall reslue
and he is hereby authorized and required
to enter into and upon the lands, buildings
dwelling houses, and premises, II 1t be ne
cessary, Of such persons so refusing or nt
ClectinG. and TO make, according to the oe'
Inflammation which he can obtain, and Q
his own view and information, such us
Of the lands and lots of ground, with the
io,nrovements buildings, and dwelling
boases. owned or possessed, or under u
care OF management of such person, as a
W hieb lists so ma