Delaware State journal and statesman., 1862-07-25

to be tax as aforesaid 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
required TO ecer into aud upon the premises where
such property situated take such view thereof
may bs necessary, and make lists of the according
to the form prescribed which lists being subscribed by
the said Assessor snail he taken add repied good and
sufficient lists of such property, goods wares and mer-
chRpdse articles or Objects as aforesaid under ana Tor
the purposes Of this act
SIC is And be II further enacted, That the owners,
possessors or persons having the of
property, goods wares aud merchandise, articles OBJ
jees not lying or be ny within the assessment district In
which they reside Bha be permitted to make out and
deliver the lists thereof required by this providsi the
assessment district in which the tad objects OF duty or
taxation are situated Is therein distinctly stated at the
time in the prescribed to tile Assistant As
OF the Assessment district wherein such persons re-
side And II shall bs the duty of the Assessor,
who receives any such list to TRANSMIT the to thu
Assistant Assessor where such objects Of taxation are su
ate who shall examine such list and f he approves the
same shall return to the Assistant Assessor from
whom he received H. with his approval thereof and u he
fails approve the same, he shall make uch alterations
therein he may deem to o just and proper and shall
then return the said list with such alterations therein or
additions theIeO The Assistant Assessor from whom he
recev ed the said list and the Assistant Assessor where
the liable to pay such tax resides snail proceed IN
makng the assessment OF the uron the list by him
received n all respects ms the sad sthAd been made
sgc H. And be It further enacted That the lists aore-
said shall where not otherwise specially provided for ba
taken with reference TO the day fixed for that purpose by
hs act as aforesaid and where duties accrue at other
different times the lists shall be taken with reference
to the time when said duties become due and the Assi
apt Assssers Respectively after collecting the said lists
shall proceed to the and to make two
al llststhe first OF which shall exhibit in alphabetical
order the names of all persons liable to pay any duty
tax, license under this residing within the
dl trct together with the value and assessment
enumeration as the case may require OF the objects liable
TO duty taxation within such district for which each
such person il liable, for which any firm company, or
able thereon and the second list shall exhibit IN alpha
beca order the OF all residing out of the
collection district owners of property within The district
together with the value and assessment enumeration
thereof the may be- with the amount Of duty or
payable thereon aforesaid The iorms of the SAID
La dpF Pl
sor the direction Of the Commissioner OF Internal
made out by the Assistant Assessors and delivered 70 the
within thirty days after the day xd by this
aforesaid requiring lists from ndlsduas or where
duties licenses, at other and different
tines the lists shall be delivered from time 10 tmens they
bscome due And ii Assistant Assessor shall ia 10
prescribed by his precet warrant or other legal nsuc-
ons not being prevented thererom by sickness or ohe
unavoidable accident every such Assistant Assessor shall
he discharged from office, and shall moreover, forfeit and
pay $500 to be recovered for the use OF the United states
with costs of suit.
SEC i5 And be- it further enacted That the Assessors
for collection district SHALL by advertisement n some
public newspaper published in each county within said
darict any such there be- and by written or prin-
ted notifications, to be posted up In at least four public
places within each assessment District advertise all ler-
concerned Of the time and place within SAID county
when and where the lists Valuations and enumeTaon1
aud SAID lists shall remain open Tor examination Tor tue
space fifteen days after noce shall have been given As
aforesaid And said notifications shall also state when
and where within said county, after the expiration OF sal
fifteen days, appeals will be received and determined rel
nve excessive valuations Or enumer-
aons by the Assistant Assessors Aud 1t shall be the
duty the Assessor for each collection district at ie
time hearing such appeal As Aforesaid, to submit
the proceedings Of tho Assistant Assessors and the sta
ak6n and returned aforesaid to the inspection OF any
and all persons who may apply for that purpose And the
said Assessor for each collection district is hereby author
led at any time within fifteen days from and alter iht
expiration of the time allowed for notification as aforesaid
to hear and determine, in summary way, according 10
law and right upon any and all appeals which may be
exhibited against the proceedings OF the said Assistant As
essors Provided That the question be determined by
y the Assessor, appeal respecting the valuation o.
il ION nan be- whether the valuation complained Of he
in Just relation proportion to other valuations II
ton correct And all appeals to the assessor
as aforesaid shall he made in wng aud shall specify
the particular matter or thing respecting when
decision requested; aud shall moreover state tht
ground principal Of nel ualiy or error complained Of
Q Aud the assessor shall have power to reexamne an'
e1ua1e valuations shall appear just aud equitable
but no valuation enumeration snail be increased with
precious notice OF at least i've day. to the party IN
teresed appear and object 10 the same, II lie iuds
proper which notice shall be- given by notnin wrlhs
lf ba left the dweng house office, or place oi busrs
of this party by such Assessor or AN assistant asse
5, sor. ,... ,r,. A. 1T, 49,,
10 sors ui each collection district, respectively shall ~
nediately alter the expiration Of the time Tor hearlh
e ses become liable to assessed make out lists rontann
the sums payable according to the provisions OF THIS az
upon every object OF duty or taxation In and ~ eagn 60
III lection district. which lists shall contain the name
10 each person residing within the said district, owning
%, having the superintendeoee Of property gln
within the said district which Is liable to the ad tax
h engaged in any business pursuit requiring licsnS
II, sums payable by each aud where there is any prnleri
within any ctOn district liable TO the payment OF q
said duty tax not owned or occupied by oe under u
le amy person resident therein the
shall BIS separate list of such property, specifying u
~ where known. And the Assistant Assessor making VI
ol any such separate list shall transmit thererom to Il
he tax reside or shall their principal place OF hnsnes
copeH of the list of property held by persons SO te
M nav such tax the eud that the taxes assessed un-
,e. hs provisions of this act Iany be paid within the cole
un district where the PERSONS liable to hy the ZANE
lie ali ohsr eases the said Assessor shall furnish the e
ectors OF the collection districts respectively with
days the time Of hearing appeaA and irSm u
Ter to time thereafter required certified copy Of such
ch or lists their proper collection disiets and IN dea'
y this section they shall severaly and Individually ior
aud pay the sum $500 to the OF the United sat'
sors Provided That shall he in the power Of the Coz
ist missioner Internal Revenue to eHonerae any Assess
Aforesaid from such iorieues IN Whole or pa "
ct; him shall appear Just and equitable; a, 49,, ,,,
All SIC IL And be 1t further enacted That there shall
. for their services under this aceach Asses
use Al pe day for every day employed in making the nee
and 10 he Asssiant Assessors for the valuation and 50
s dNy or every day employed in hearing appeals revis
nv sons of this act and 81 for every 100 taxable persC
Die contained In the list delivered by him 20 sad
ous lecOrs aud forwarded to the Commissioner oil hle
his Reyenue to each Assistant Assessor S3 for every
or actually employed in collecting lists and mailing Vsl
tons the number OF days necessary or mat putpos
aw IN certified y the aud approved by the Conn
she spner of Internal Revenue and 81 for every lUo TAXA
IL |
ing, livered ~ MIN 10 lne Aseeesp fnu % III 1 h w
and Assistant Assessors shall aso " av
and their necessary and reasonable charges or eaohsy
in blank books used in the execution OF their duties,
ny the compensation herein specified shall be IN ul LOT
d. EXPENSES not otherwise particularly authorized
rsnn yide The Secretary the Treasury shall be aid
of hereby, authorized TO NIX sucu au9iuoha I,s W i
Oh saton be made to Assessors and Assistant Asse7s9
10 the states California; and Oregon and the tsrrore
fore, may appoar to him to be just ana e1niAne ~ "
v nuencs Of the greater OF living and travelling IN u
al STATES and Territories. and as may IN ms JuuSh1h
any necessary 10 secure the ser b iis
fore. clen provided the rates oil compensation us
the shall exceed the rates paid TO similar oheers IN
.aI states aud Territories respectively In cases whsi
pos collection district embraces more than single eone
si6nai dis rict the Secretary Of the Treasury may a.
the Assessor such compensation as he may deem ue
per- sary, , MI. ...h ,,,tiar
r an receiving list Aforesaid and from time 10 TIM
ID or such lists may be received from the said Assessor e'
N or lively shAl supseIlpe @ ,ree ,ch It gh,cf
n.nt shall be delivered by him to- and shall remain WIN
in Assessor of his collection district and shall 10 opt
may the inspection Of erHon who may Apply 10 ls
to N. same and the two receipts shall be give
ud aggregate statements OF tho list Aforesaid eNbiting
mara tho gross amount Of taxes to be collected ~ ms coet
nj In dstic one OF which aggregate statements aud req
s'ei sbal be transmitted this Commissioner oi lhtt
A.. Revenue AID the other 10 the First Comptroller u
e as. Treasury aud all lists rsceeved irpn tiae 10 VI,
lists aforesaid shall be IN hke lofln anu n'' "
Y ati- as aforesaid. ,,,. -, al,
,n necots shall within days alter receiving his
nn oleon lat from the ASSESSORS, respectively as Ator
in the give nolice by advertisement published III eAo
a In his collection district IN one newspaper bIlhssu ~
county IT any such there be- ana by hptheatioun
any posted up least four public places IN eah eou
dene his collection district that the said duties nave 10
q tbs due anu payable anu siss tne 'e au
htant county al whlch ne VIII sttehu 10 levtlu
arson lime shall not bo less than ten sueh h9ua
ch ba all persons who shall neglect 70 pay the dues
flee taSes 50 as aforesaid assessed upon leu 20 the
erson, within the time speeheu snAu ne hnule ~ ny y
iietor ceutum addltonal upon the amount thsIeu o 10
tfpu uTar A a