Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1862-10-25


proceedings Of the assistant assessors and the sts
taken and returned as aforesaid, to tho inspection
Of any and all persons who may apply for that pur-
pose. And the said for each collection dis
trict is hereby authorized Mt any time within fifteen
days from and after the expiration Of the time al
lowed for notification aforesaid, to hear and de-
tcrMinc, in y summary way. according to law and
| right. upon any and all appeals which may be cx-
hibited against the proceedings Of the raid as
sistant assessors Provided, That the question to
DO determined by the assessor, appeal respect
ing the valuation Oh enumeration Of property, u
objects liable to duty taxation, shall be- whether
the valuation complained Of be or he not IN just
| relation or proportion to other valuations in tho
same assessment district, and whether the enumera-
be be not correct. And all appeals to the
sor, aforesaid shall be made in writing, and shall
specify the particular cause, matter. or thing re-
specting which decision is requested; and shall,
moreover state the ground principle ofincquality
Or error complained Of And the assessor shall have
power to rc-examine and cqualisc the valuations %
shall appear just and equitable; but no valuation
or enumeration shall be increased without u pre-
yious notice, of at least FIVE days, to tho party in
terested, to appear and object TO the same, II he
judge proper which notice shall BIO given by 4
notion writing, to be left the dwelling housc ONCE
or place Of business Of the party by such assessor
or an assistant assessor.
Sec. Is. And be il further enacted That the said
assessors of each collection district, respectively
shall, Immediately after the expiration of tho time
for hearing appeals. and. from time TO time, as du-
| tics, taxes, Or licenses become liable to DO
scssed, make out lists containing tho sums payable
according to the provis Of this act upon every
object of duty taxation in and for each collection
district, which lets shall contain the name Of each
person residing within the said district. owning or
having tho care superintendent Of property ~
ing within the said district which il liable 10 the
said tax, engaged in any business Or pursuit re-
-1.~
| known, together with the sums payable by each
| and where thcrc is any property within any coec-
ton district liable to the payment Of the said duty
tax. not owned or occupied by or under the super
| intendencc Of any person resident therein. there
shall be separate list of such property, specifying
| the sum payable, and the names Of the respective
proprietors, whcro known. And the assistant as
SCISSOR making ont any such separate list shall trans
nit thcrcfrom to the assistant assessor. where tho
persons liable to pay such tax reside or shall have
their principal place Of business copies If the list
Of property held by persons liable to pay such tax.
to the end that the taxes assessed under the provi
siOns Of this act may be paid within tho collection
district where the persons liable to pay the
side may have their principal place Of business.
And in all othcr cases the said shall furnish
to tho collectors Of the several collection districts,
respectively within ten days ntter tho time Of hear
ing appeals aud from time to time thereafter
quircd, certified copy Of such list or lists for their
proper collection districts and in default Of per-
this section they shall scverally and individually
forfeit and pay the sum Of five hundred dollars 10
the use Of the United States; and, moreover. shnll
| be in the power Of the Commissioner Of Internal
Revenue to exoncrate any aforesaid from
such f0rfcitures IN whole or IN part, to him shall
appear just and equitable.
Sec. II. And be 1t further enacted, That there
shall be allowed and paid to the several assessors and
assistant for their services under this act
to each three dollars per day for every dry
aud giving the necessary instructions to the assist
ant assessors for the valuation and five dollars per
day for every day employed In hearing appeals, ~
vising valuations. and making out lists agrecably
the provisions Of this act and one dollar for every
hundred axabc persons contained in the tax list,
as delivered by him to said collectors, and forwarded
| TO the Commissioner Of Internal Revenue to each
assistant assessor three dollars for every day actu
ally employed in collecting lists and making vslua-
tons, the number Of days necessary for that pur-
pose TO be certified by the aud approved by
| tho Commissioner Of Internal Revenue and one
dollar for every hundred taxable persons contained
in the tax list completed and delivered by him To
the assessor. And the said and assistant
assessors, respectively shall also he allowed their
necessary and reasonable charges for stationery and
blank books used in ths execution Of their duties.
and the compensation herein specified shall be in full
for all expenses not otherwise particularly author
lied Provided, The Secretary Of the Treasury
shall be and he il hereby authorized to fix such ad.
litomal rates Of compensation TO be made to
sorr and assistant assessors in the States Of Cali.
forna and Oregon and tho Territories us may appear
To him To be Just and equitable in consequence of
tho greater cost Of living and travelling in those
states and Territories, and as may in his Judgment
DO to secure the ssrv ices OF competent and
efficient men, provided tho rates Of compcns ation
thus allowed shall not exceed the rates paid u SINH
lar officers in such States and Territories rcspcc-
lively. In cases where collection district embraces
more than single Congressional district the Secre.
tsry Of the Treasury may allow tho assessor such
compensation as he may deem necessary.
Soc. IS. And be it further enacted, That each
collector on receiving list, Us aforesaid and from
time 10 time US such lists may be received from the
said assessors respectively shall subscribe three re.
ccipts =; ono Of which shall be given on full and
correct copy Of such list which list shall DO dcliv-
cred by him 10, and shall remain WITH tho assessor
of his collection district and shall be open to tho
inspection of any person who may apply 10 inspect
The same and the other two receipts shall be given
ON aggregate statements Of tho lists aforesaid, cx-
l a L