Delaware State journal and statesman., 1861-08-16

owners possessors, or persons having the car
or management of lands, lots of ground, build
ings, and dwelling hon es, not lying or beinl
within the assessment district in which they re
SIDE, shall be permitted to make out aud deliye
the lists thereof required by this aoH (pr0vidr,
the assessment district in which the said objecti
Of taxation lie or be is therein distinctly stated,
at the time and in the manner prescribed, to The
assessor of the assessment district wherein such
persons reside And it shall be tho duty of the
assessors, IN all such cases, to transmit such
lists at the time and in the manner prescribed
for the transmission OF the lists of the objects of
taxation lying and being within their respective
assessment d,strcts, to the assessor Of the col
lection district wherein the said objects oil taxa
tlon shall lie or be Immediately after the receipt
thereof; and the sand lists shall be valid and
sufficient for the purposes Of this act and on
the delivery OF every such list, the person max
ing anu delivering tue same shall pay to the as
SCISSOR one dollar, which bo shall retain to his
own use.
Sec. II. And be il further enacted, That the
lists aforesaid shall BIZ taken with reference to
the day fixed for that purpose by this net, as
Aforesaid; and the assistant assessors. respec-
lively, after collecting the said lists, shall pro.
coed to arrange the same, and to make two gene
raj lists-the first Of which shall exhibit in al
phabetical order, the names Of all persons iuble
10 pay tax under this act residing within the
assessment district, together with the value aud
assessment Of the objects liable to taxation within
such district for which each such person is liable
ana whenever 50 required 10y the sstssUr, the
amount OF direct tax payable by each person GU
such objects under tha State laws imposing direct
taxes; and the second list shall exhibit in al
phabetical order, the names of all persons resd.
ing out of the collection district, owners of pro
perty within the district, together with the
value and assessment thereof, with the amount
or direct tax payable thereon as aforesaid The
forms Of the sud general list shall be devised
and prescribed by the assessor, and lists taken
according to such form shall be made out by the
assistant assessors aud delivered to the assessor
within sixty days after the day fixed by this net.
as aforesaid, requiring lists liom Individuals
And II any assistant assessor shall fail to per.
form any duty assigned By this net within the
time prescribed by this precept. warrant, or
other legal Instructions, not being prevented
therefrom by sickness or other unavoidable acci.
dent, every such assistant assessor shall be dis.
charged from Office, and shall, moreover, forfeit
and pay two hundred dollars, to be recovered
Tor the use of the United States in any court
having competent jurisd otiOn with COS Is of suit
Sec %. Ind be HtiiriAcr enacted, That imme-
dlately after the valuations and enumerations
shall have been completed as aforesaid, the as
SCISSOR IN each collection district SHALL by adver.
tsement in some public newspaper, il. any there
be in such district, aud by written notifications
to be publicly posted up ia at least four Of the
most public places in each collection district,
advertise all persons concerned Of the place
where the sn' 'lets, valuations, and enumern-
lions may be seen and examined and that
during twenty live days after the publication OF
the notification I'D aforesaid. appeals will be re-
eeiyed and determined by him relative to any
erroneous or excessive valuations or enumern.
tions by the assessor And it shall be the duty
OF the assessor in each collection district, during
twenty-five days after the date of publication 10
be made us aforesaid, to submit the proceedings
OF the assistant assessors and tho list by them
received or taken as aforesaid to the inspection
Of any and all persons who shall apply for that
purpose; and the said asstsso rs arc hereby au.
thorlzed TO receive, hear, and determine, in
summary way, according to law aud right, upon
any and all appeals which may be exhibited
against the proceedings Of the said assessors:
Provided dlcayS That it shall be the duty of snid
assessor to advertise and attend, not less than
two successive days OF the said twenty five, ut
the court house OF each eouliy within his col
lection district, there to receive and determine
upon the appeals aforesaid And pyouiied also,
That the question to be determined by the asses
sor, ON nn appeal respecting the valuation Of
property shall be, whether the valuation com
planned OF be or be not in just rlation or DO
portion to other valuations Ia the same collection
district. Aud all apptas to the assessors, as
aforesaid, shall he made in writing, and shall
specify the particular cause, matter or thing
respecting which decision is requested and
shall moreover, state the ground or principle Of
inequality or error complained Of And the u.s.
SCISSOR shall have power to examine aud equal
ice the valuations us shall appear just aud eaui-
table but no valuation shall be increased with.
out previous notice, Of at least five days. to the
party interested, 10 appear aud object to the
same II he judge proper; which notice shall be
given by a note in writing, to be left at the
dwelling house of the party by such assessor or
an assistant assessor.
Sec. %. And be Il FURTHER enacted, That wheu-
ever State, Territory, or tie District of Colum
bla shall contain more than one collection
district, the assessors shall have power, On
examination OF the lists rendered by the assis-
tant assessors, according TO the provisions of
this act, to revise, adjust and equalise the valu
alton OF lands and lots OF ground, with their i'm
pr0Yements, buildings, and dweliing-hOuses
between such collection districts, by deducting
from or adding TO either such rate per centum
as shall appear just aud equitable
Seo' "a Ind be IL fUrfbtT enacted, That the
assessors shall, Immediately after the expiration
of the time for heuring and deciding appeals,
make out correct lists Of the valuation and emu
meration in eueh collection district, and deliver
the same to the lOurd Of assessors hereinafter
ouheututeu III anu OF the states respectively
Aud it shall be the Luty Of the assessors in each
State to convene in general meeting nj such time
and place as shall DO appointed and directed by
the Secretary of the Treasury Aud the said
assessors, or majority Of them, so convened,
shall constitute, aud they are hereby constituted
board of assessors, for the purposes Of this
act, and shall make and establish sAch rules and
regulations as to them shall appear necessary
for carrying such purposes into effect, not being
milf 40 L.. ~.
United States.
Sec 20. Ind be Il further enacied, That the
said board of assessors, convened and organized
as aforesaid, shall, aud may, appoint suitable
person Or persons TO be their clerk or clerks, but
not more than one for each collection district,
who shall hold his or their office or Uifces at the
pleasure Of said board Of assessors, and whose
duty II shall be to receive record, and preserve
all tax lists, returns, and other documents de-
hvered and made to the said board of assessors,
and who shall take oath Tor affirmation If
conscientiously scrupulous Of taking an OATH
faithfully to discharge his or their trust; aud in
default of taking such oath or affirmation, pre-
Vious to entering on the duties of such appoint
ment, or on failure to perform any part of the
duties enjoined on him or them respectively by
this oct, he or they shallrespectively forfeit and
pay the sum of two hundred dollars for the use
Of the United States, to be recovered in any
court having competent jurisdiction, aud shall
also DO removed from office.
Sec 90. And be further enacied, That il
shall be the duty Of the said clerks TO record the
proceedings of the said board Of assessors, ond
. to enter on the record tho names of such of the
assessors as shall attend any general meeting OF
the board of ASSESSORS for the purposes of this
act And il any assessor shall fail to attend
such general meeting his absence shall be noted
on the said record, and he shall, for every day
be may be absent thereirom, forfeit and pay The
sum Of ten dollars for the use of the United
States. And if any assessor shall fail or neglec
to furnish the said board of assessors with thu
lists of valuation and enumeration of each as