Fremont journal. [volume] (Fremont, Sandusky County [Ohio]) 1853-1866, 1862-07-11
for the use Of the United States, with costs Of

suit
SEC. 10. And be Il further enacted That when
ever there shall be in any assessment district
any property, goods, wares, and merchandise
articles or objects, not owned or possessed by
or under the care or management of any per
son or persons within such district, and liable
| to be taxed as aforesaid, and no list of which
shall have been transmitted to the Assistant
Assessor in the manner provided by this act
it shall be the duty Of the Assistant Assessor
for such district, and he is hereby authorized
and required to enter into and upon the prem
ises where such property is situated, and take
such view thereof as may be necessary, and to
make lists of the same, according to the form
prescribed which lists, being subscribed by
the said Assessor, shall be taken and reputed as
good and sufficient lists ofsuch property, goods
wares, and merchandise, articles, or objects, as
aforesaid, under and for the purposes of this
act
SEC. 10. And be 1t further enacted, That the
owners, possessors, or persons having the care
or management of property, goods, wares, and
merchandise, articles or objects, not lying or
being within the assessment district in which
they reside, shall be permitted to make out and
deliver the lists thereof required by this act
provided the assessment district in which the
said objects of duty or taxation are situated is
therein distinctly statcd) at the time and in the
manner prescribed to the Assistant Assessor OF
the Assessment district wherein such persons
reside. And ii shall be the duty ofthe Assist
ant Assessor who receives any such list to
transmit the same to the Assistant Assessor
where such objects of taxation are situate, who
shall examine such list and if he approves
the same, he shall return II to the Assistant As
SCISSOR from whom he received IT, with his ap-
proval thereof; and if he fails to approve the
same he shall make such alterations therein as
he may deem to be just and proper, and shall
then return the list, with such alterations there
on or additions thereto, to the Assistant As
SCISSOR from whom he received the said list /;
and the Assistant Assessor, where the person
liable to pay such tax resides, shall proceed
in making the assessment of the tax upon the
list by him so received in all respects as if the
said list had been made out by himself
SEC. IA. And be it further enacted that the
lists aforesaid shall, where not otherwise speci-
ally provided for, be taken with reference to the
day fixed for that purpose by this act, as afore-
said, and where duties accrue at other and diff
ferent times, the lists shall be taken with ref.
erence to the time when said duties became due
and the Assistant Assessors, respectively after
collecting the said lists, shall proceed to arrange
the same, and to have two general lsts.-the
first ofwhich shall exhibit, in alphabetical or
der, the names of all persons liable to pay any
duty, tax, or license under this act residing
within the assessment district, together with
the value and assessment, or enumeration, as
the case may require of the objects liable to
duty or taxation within such district for which
each such person is liable, or for which any
firm, company, or corporation is liable, with
the amount of duty or tax payable thereon
and the second list shall exhibit. in alphabet
ical order, the names of all persons residing out
of the collection district, owners of property
within the district, together with the value and
assessment or enumeration thereof, rs the case
may be, without the amount of duty or tax pay
able thereon as aforesaid The forms of the said
general list shall be devised and prescribed by
the Assessor, under the direction of the Com
of Internal Revenue, and lists taken
according to such forms shall be made out by
the Assistant Assessors and delivered to the
Assessor within thirty days after the day fixed
by this act rs aforesaid requiring lists from in
or where duties licenses, or taxes
accrue at other and different times the lists
shall be delivered from time to time as they be-
come due. And any Assistant Assessor shall
fail to perform any duty assigned by this act
within the time prescribed by his precept war
rant, or other legal instructions, not being pre-
vented therefrom by sickness or other unavoid-
able accident, every such Assistant Assessor
shall be discharged from Office and shall more
over, forfeit and pay $780, to be recovered for
the use Of the United States, with costs of suit
SEC. To- And be it further enacted, That
the Assessors for each collection district shall,
by advertisement in some public newspaper
published in each county within said district,
if any such there be, and by written or printed
notifications, to be posted up in at least four
public places within each assessment district,
advertise all persons concerned of the time and
place within said county when and where the
lists, valuations, and enumerations made and
taken within said county my be examined
and said lists shall remain open for eXamina-
inn for hn NfE
shall have been given as aforesaid. And said
notifications shall also state when and where
within said county, after the expiration of said
fifteen days, appeals will be received and de-
termined relative to any erroneous or excessive
valuations or enumerations by the Assistant
And It shall be the duty of the
Assessor for each collection district, at the time
fixed for hearing such appeal as aforesaid, to
submit the proceedings of the Assistant Asses
sors, and the lists taken and returned as afore-
said to the inspection of any and all persons
who may apply for that purpose And the
said Assessor for each collection district is
hereby authorized, at any time within fifteen
days from and after the expiration of the time
allowed for notification as aforesaid. to hear
and determine, in summary way, according
to law and right, upon any and all appeals
which may be exhibited against the proceed
lngs oil the said Assistant Assessor: Provided
4 nav hlO HuSoIlOh W DG Dy Illc AS
SCISSOR, on an appeal respecting the valuation
or enumeration of property, or objects liable
to duty or taxation, shall be, whether the
complained of be or be not in lust
relation or proportion to other valuations in
the same assessment district, and whether the
be or be not correct. And all
appeals to the Assessor, as aforesaid, shall be
made in writing, and shall specify the particu-
lar cause, matter, or thing respecting which a
decision is requested: and shall, moreover,
state the ground or principle of inequality or
error complained Of And the Assessor shall
have power to re-examine and equalize the
valuations as shall appear just and equitable
out no valuation or enumeration shall he in
creased without previous notice, of at least
hye days, to the party interested, to appear
and object to the same, if he Judge proper
which notice shall be given by a note in
writing, to be left at the dwelling house, office,
or place of business of the party by such As
SCISSOR or an Assistant Assessor.
SEC. 16 And be it further enacted, That
the said assessor of each collection district, re-
spectiyely, shall Immediately after the expira-
tion Of the time for hearing appeals, and, from
time to time, as duties, taxes, or licenses be-
come liable to be assessed, make out lists con.
tanning the sums payable according to the pro-
visions of this act upon every object of duty
or taxation in and for each collection district,
which lists shall contain the name of each per-
son residing within the said district, owning or
wauuarf fls.s.