Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1861-08-21

M era ists-the first of which shall exhibit in aphabe
n"tc III tg names OF AZ persos liable to pay Ia
Eeter with te value and objects lab
l. 70 taNa9mwthin such district which eac such ne
son liable nd whenevers required by the assesso
te amount OF direct tax payable by each person on sc
a Inc second list shall exhibit alphabetical order IN
aes Oh gu pc sons residing out ftte collection distr,
a owners OF property within the district together with m
.alue and assessment thereof with the amount of dree
N pa{4ble thereon as aforesaid The forms OF the sal
general list shall be devised prescribed bv the asses
t n il'ts laken according to such shall be mad
r, wlthin sixty DAYS after the dav fixed by This ait
l. SsSistanf fsalng sts from individuals And if an,
y tnis act within the time prescribed by his preeept
lhereirom by sickness other unavoidable accdept
every such assistant shall be disc6srepd fy
once, ana shall, moreover, trt
dollars to be recovered for the use OF the niteI tat
smt court having competent jurisdiction, with cost
Sec o. And be it further enacted, That immediatcl,
nder ie valuations and enumerati1ns shall have beer
ted as aforesaid the eacl collection dis
If onS Inv, ~ m @ N some public newspaper
nT mini 10 Ge publicly posted up in at least four the m 81
persons Concerned s' or OBJECTION t Zion district advertise all
@ ana enumeratiOns may be seen and examined
ana mat during TWENTY-FIVE days alter the pulicatinn q,
aue olncatlos as aforesaid appeals will be received
cessye vanfi ny n relative to any erroneous ex
shall be the duty of the assessor in each dis
lion 10 he in ise naTs after the date of pubica-
OF me assistant assessors and the list bv them reeeed az
sons who shah apply for that purpose ana The said
SCISSORS are hereby authorized receive hear and deter
nIue' III summary way, according to law and rieht
upon any amd all appeals which may eexhibe against
That shall be the duty of said assessor 10 dyerfi &
l.e, nor less than two successive DAYS Of the sajd
IW9htYVe at the courthouse each county within bis
coleetOn district there receive and determine mo-,
1nes5n US ai3resaid And provided also That the
tss e Vanaion Of property shall be- whether
tion or proportion to er valuations in The same i
f uo 9isiuG And all appeals to the assessors as
at." Ne made IN writing and shall specify the
Paducular cause matter thing, respecting which
rd Is requested; ana shall moreover, state thu
or principle o. Inequality error complained of
AND me assessor shall have power 10 re-examine and
equaze the valuations shall appear lust and eGuta
PEE put no valuation shall be Increased without pre
os OF At least five DAYS, to the party Interested
which notice shall be given by a note in writing td h.
i, ie uWtnglouse Of the party by such assessor
sec o. Aud be it further enacted That whenever n
@ erpitory OF me District OF Columbia shall contain
nave power on examination of the lists rendered bv The
ao 10 revise adjust and equaze the valuation of lands
amd iI ~ gIonnd with their mprnyements buildings
ana Gwellng-houses. between such collection districts
by Ieductng from or adding either such rate ner
"a be further enae l Tbat The
Snai immediately after the expiration of the time for
learn s ana deciding appeals make correct lists Of
ne valuation and enumeration in each COLI elton district
teT 9 same TO me board of assessors lelea
IL fii ~ M IN ana or the States respectively. And
shal be the duty OF the assessors in each state to con
be appointed and directed BY the secye g az a as Ta
suy AND the said assessors or majority of them 90
tuted board Of for the proc SEES az mis- t
and shall and establish sncb MAJ al W s act,
as 10 eIn sal appear cessary carving such mr.
poses into effect being Inconsistent III tbie az r
SEC 25, And be further enacted That sail ho.r,
o ssesors convened and organized aforesaid shall
i ulay appoint suitable person or persona to be their
Se or CLERKS bat not more than for each collection
nIeasDre 70 sa ioi1 MS or their Off offices the
Shall h o. sald board OF assessors and whose duty it
5p pc 10 receive record and preserve all tax lists re-
@ ana other documents delivered and made To- the
n ~ ai m u c9lseenuousy serupuous of taking an
teii 81 9lg s4eh oath or affirmation previous to en-
YIN on me duties Of such appointment or on fnFe
~ perform any part of
mem respectively by this act he or they shall resnect
the the tinted states .M9 a9eG dollars for
fom 6 competent Jurisdiction and shall be removed
SEC 26 And be it further enacted That if shall no ,ho
said bnar vi s Sefks 10 record The proceedings the
names o. such Of the assessors shall attend any ener
t Oh the board Of assessors for he purposes Of
ts aet And II any shall fail TO attend snch
seel ineeling ms absenee shall Aete,a
ornegIect uish The said board Of assessors with the
district within his collection district Within three days
snd M the nFe c far the use Of the
United States, moreover shall forfeit his compensa-
ton as Aud it shall be the duty Of the clerks
of the Treasury extract the minutes q the board
showing such failures urneslect which shall be sufficient
iuens and PURPOSES Provided always That shall be
the power of the Secretary of the Treasury to exon
crate such assessor or assessors from the FORFEITURE OF
said compensation, in whole or in part as to him shall
SEC 81 And be it further enacted, That if the said
board of assessors shall not wi hin three day after the
first meeting thereof aforesaid, be furnished with all
the lists of valuation of the several counties and state
districts OF State they shall nevertheless proceed to
make the equalization apportionmen by this act
directed and they shall assign to such counties and state
districts the valuation lists Of which shall not have
been furnished such valuation as they shall deem lust
and rights and the valuation thus made TO such counties
and State districts the board OF assessors shall be
na and the proper quota Of direct tax shall DC anu Is
hereby declared to be imposed thereon accordingly
SEC 2o And bel further enacted That It snail pc the
duty of the said board of assessors dill gently and care
and they shall power revise adjust and equaze
the valuation ofproperty IL any county or tate district
per centum shall under the valuation Of the several
county shalln be changed unless manifest error or I'M
perfection shall appear in of the lists of valuation,
IN which case the said board of assessors shalt have
power to correct the same as to them shall appear Just
and right. And it, in OF revlsa change
and alteration of the said valuation any inequality shall
be produced in the appOrtOnment of the said direct tax
to the several states as aforesaid it shall be the du OF
the secretary of the Treasury TO report the same to Con-
gross, to the intent that provision may be made by law
for rectifying Sucn inequality.
Sec ~ And be it further enacted That soon as the
ment and equalization OF the valuation aforesaid they
sa PTGeeeI 70 ~ r he aid board
of assessors shall within twenty days after the le APP
pointed by the the Treasury for their first
meeting complete the said apportionment and shall re-
cord the same they shall thereunon further denver 10
each certificate of such apportonneht to-
getner with lists by the assessors respectively
Secretarv of the Treasury certificate the appor.io
by them made aforesaid; and the assessors re-
spectve lists and alter and make the same all respects
board Of AID the said assessors respectively
shall make OH lists containing the payable accord
atom IN and for each Collection District which lists
shall contain the of each person residing within the
said district owning having the or supernten-
denee Of property lying within the said district which
liable the said tax when such person persons
known, together with the sums payable by each; and
where there Ia any property within any collection dls
trct liable to the payment OF the said tax not owned or
occupied by under the superintendent Of any person
resident therein there shalt be separate list OF such
property specifying the sum payable and the names OF
the Respective propretors where known And the SAID
shall furnish TO the collectors of the several
collection districts, respectively within trty-ve days
alter the apportlomeht Is completes as aloesai9 ger
tilted copy of such list or lists tor their proper collection
districts and in default of performance of the duties en-
joined the board OF assessors aud assessors respect
lively. by this section, they shall seyeray and ndvdu
ally forfeit and pay the five hundred dollars TO
the Of the United States to be recovered in
having competent jurisdiction Aud it is hereby enact
ed and declared that the valuation assessment, equal
zation and superintendent, made by the said board Of
assessors aforesaid shall be ana remain in full force
and operation for laying levyng and collecting yearly
and year the annual direct by this act laid and
imposed until altered modified, abolished by law.
Sec 30 And be 1t further enacted, That there shall be
allowed and paid to the several and assistant
assessors their services under this actto each
two dollars per day for every day employed in
making the necessary arrangements and giving the
for the valuation, and three dollars per day for
ry day employed in hearing appeals revising valuations
and making out lists areeaDy TO the provisions of this
act, and dollar for hundred taxable
contained in the list delivered him said board
nssessurs to each assistant two dollars
every day actually employed in collecting lists and max
purpose be certified by the and approved by
The commissioner of aud dllar for every hun
dred taxable persons contained in the tax lists,
peted delivered by him to the ASSESSOR to each of
constituting the board Of assessOrs aore
said every days actual attendance at said board the
sum three dollars aud for travelling to and IRON the
place designated by the Secretary Of the Treasury
each mile by the most direct and usual routes
and to each of tho clerks Of said board two dollars for