The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1862-08-19

states respectively Aud Eh all be the duty Of the
ASSESSORS IN each State 20 convene In general meet
ing at such time and Ilace shall be appointed and
dir oted BY the Secretary Of the Treasury Aud the
said assessors, or majority Of thom so convened,
snail constitute, md they are hereby constituted a
board OF assessors for the purposes VI this act, and
shall make and establish sloa rules and regulations as
70 them shall appear necessary for carrying such pur.
poses Into elect not being Inconsistent WITH this act
the laws Of the United States.
Sec. %. And be Il further eHac'si, That tho said
board Of asaossors convened and organized az aiore
said shall aud may appoint o suitable persons per
Sous TO be their CLERK clerks, but not moro than
one for each collection district, who shall bold his
ther Office or Offices 40 the pleasure OF said board Of
assessors and whose duty 10 shall DO 90 receive, re-
cord, and preserve an tax lists, Teturus, and other
documents delivered and made 20 the said board OF
assessors aud who Ehalttake un cath for an -fuati1D
I NJ ccusscien touslv sCrupulous OF takuu uu oath
faithfully 90 discharge bis or their trust and u de Hult
OF taking such oath OF affirmation previous "a enter
| ing on the duties Of such appointments, or on a
failure to perform any part Of the duties en-
Joined him them, respectively, by this act, he
or they SHALL respectively, forfeit and pay ule sum
| OF two hundred dollars for the use Of the United
| States, TO be recovered Ia any court having compo
tent Jurisdiction, and shah also be removed from
| Office
Sec. 20. Ind be q 6,rdleg enacted That il shall be-
the duty Of the said clerks TO record the proceedings Of
the said board Of assessors AM 10 the record
the names Of such Of the assessors shall attend any
general meeting Of the board OF for the pur
poses of this act And " Ggy ssor shall fail to
attend such general injecting his absence shall be not
ed on the record and b. shall for every day he may
Dc dO elL lleIelfOin. lOftil tue sum OF Ten
dollars for the Use OF The United states. AMI il any
assessor shall fail or neglect to furnish the said board
OF as esors wi the lists OF valuation and enumera
tlon OF each district within his collection
district within three da after time Rpp0iucd alurc
said for such general meaug oftho said board Of
sors, he shall forfeit and pay the sum Of i've hundred
dollars for the use Of the United States, and more
over, shall forfeit hs compensation SCISSOR. Aud
IL shall be the duty Of clerks of the said board Of
scs0rs to certify 10 the Secretary of the Treasury
| extract Of the minutes OF the board, showing such
failures neglect, which shall he sufficient evidence
Of the forfeiture Of such compensation all ntpus
aud purposes P,ordoi dlrdys That il shall be IN the
power Of the Secretary Of tho Treasury eXUuerate
such assessor or assessors from the forfeiture Of the
said compensation, In whole OF in part as to him shall
| appear Just and equitable
se, q. Aud b. further enacted, That II the said
board OF assessors shall not, within three days after
the hrst meeting thereof as aforesaid, be furnished
with all the lists Of valuation Of the several counties
and state districts OF any state, they shall, ncverthc-
less proceed 10 make out the equalza and appur.
tonment By this act directed, and they shall assign TO
such counties aud state districts the valuation lists Of
which shall not have boon furnished such vau ton as
they shall deem Just ana rignt aud the valuation thHs
male TO nch counties and STATE districts by the board
Of assessors shal be dnal aud the proper qo Of d.
rest tax shall be- and hereby declared 10 be imposed
| thereon accordingly.
| See 2s And BE- II further eia1tol, That 10 sbal be
the duty OF the said board OF assessors diligently and
carefully 20 consider and examine the sad lists Of val.
uatiOu and they sball have power TO revise adjust
! and oquaizo The valuation of property In anycountS
| or state district, ty adding thereto, dedac;ng
therelrom such rate per centum shall, under tie
valuation If the several counties and State dis rics
he Jus. and equitable Proridsi The relative vslua
! ton Of property in the same county shall not be
changed, unless manifest error or mper'cctn shall
appear m any of the lists OF valuation Ia whthC Sc
the said board If assessors shall have power o cor
rect the same, as TO them shall appear Just and right
Aud If, IN consequence Of any revisai, change sud ul
iteration Of the said valuation, amy u QUA y SHALL De
produced In the airport 1nmcut OF the -J Gft.ct tax
to the several states Hs aio srid t shah De the duty
Of the Secretary Of tie Treasury % yusi ta same TO
Congress to the intent that provision may be made
D, I,.g ff- ~ ma ftpb
| Sec. 20. aud be further enacted, That as soon
as the slid board OF shall have completed
the adjustment and equalization Of the valuation aiurc
sail, they shall proceed TO apporuon TO each county
| and state district its proper quota Of direct tax
| And the sad board Of assessors SHALL within twenty
DAYS after the time appointed by the Secretary Of the
Ireasi ry for their first meeting, complete the said
| appOrtoumpnt and shall record the same they shall
thereupon further deliver 10 each ccrtih-
cate of such app0rtioumcut together with the scve
! raj lists by the assessors respectively, presented
! to the board as Aforesaid, and transmit 70 the
! Secretary Of the Treasury a certificate Of the
! appOrtiOnment by them. made as Aforesaid and
| the assessors, respectively, shall ihereupun pro
| coed 20 revise their respective lists, and alter
and make the same in all respects contorma
/ bic 90 the apporilnmg Aforesaid by the said
board OF assessors and the said assessors, respect.
lively shah make ont lists cOntaLiag the sums ply
able riding to the proyis ons OF This act upon
cry object Of taxation IN ana for each collection DIS
| trIct which lists shall contain the name of each
! person residing within the said district owning,
! or haying the care .Or superintendent Of proper.
/ .
said tax when such person or persons are known TO-
| gether with the sums payable by each and whore
there is any property within any collection district
liable to the payment Of the said tax moi owned or
occupied by under the superintendent Of any per.
resident theron there shall be separate list Of
! such property, specifying the sum payable, and the
| names OF the respective prOpriotors, whore known
Aud the said shall furnish To- the collectors
of the several collection districts respectively with
in thirty two days after the app0rti0nmeut Is com
pleted as aforesaid, certified copy Of such list
lists for their proper collection slr'c and.u default
of performance Of the duties euoncd the board of
assessors and assessors respectively by this fccon,
they SHALL scveraly and individually, forfeit aud pay
the sum Of five hundred dollars TO the use OF the Uni
ted States 10 be recovered I'm any court having
| petcnt jurisdiction And 10 is he eby enacted aud
declared that the valuation, asessm'ut equalization,
and apportonmout made by the said board of assess
ors as aforesaid shall be and Iemau BOO ul iuvUe and
! operation for laying, ievyng and collecting, yearly
! and every year the annual direct tax by this act
laid and imposed, until altered, modified, or abolished
Sec. 30. And be q further enacted That there shan
be allowed and paid % the several assessors aud
sci. ant assessors for their services under this act
m each assessor two dollars per day for every day en-
| ployed IN making the necessary arrangement aud
giving the necessary instructions 20 the ass stunt
SCISSORS for the valuation and three dollars per day
| for every day employed M hearing alpeas, revising
valuations and making out lists agrcclhy Co The pro
visions of this act aud one dollar for every hundred
taxable persons ntaued n the tax lst, as delivered
by him Boz sand board OF assesso TO each assistant
Assessor two dollars for cvery day actually employed
IN collecting lists aud making valuations, tho nninber
of dave necessary for that purpose Co bc certified by
! Inc asser sor and approved by the commis- uor OF
! taxes and dollar for every hundred taxable per
sons contained In the tax lists, as completed and de-
iyered by him TO the assessor TO each OF The assess
ora constituting the board of ussersOra as Aforesaid,
for every day actual attendance az said board, tue
sum uf uree dollars and for travelling 10 and from
the place designated hy the Secretary uf the Trrlgu
~ Ten cents for each mile, by the most direct and
usual route and to each of tho clerks of said beard
TWO dollars for every days actual attendance there
on And TO said board of assessors, aud said assess
ors csaoctvoy ahall be allowed thor necessary and
reasonable charges for stationery ana blank books
! used 90 the execution NJ their duties and The com
pongatlUu herein specified shall Doc boz fun for an
] penses not otherwise particularly authorized, aud
/ snail be paid ut the uc ,sury, and such amount az
! shall be required for such payment rs hereby ppro
| priatcd
or, on receiving a list az aforesaid, from The said
SCISSORS r.spcctiyuy, shall subscribe thrCe receipts
one of which shall Be given on full and correct COPY
of such list, which list shall be delivered by him q,
| and shall remain with the assessor Of bis collection
district, and shall be Opea 10 the mfpecu0u of any
persou who may apIly Co inspect the same aud Tho
otber two receipts shall be given aggregate state
nepts of tho lists aforesaid exhibiting lc Era-s amount
Of taxes 10 be collected 10 each county state dis.
ri-t contained in the collection district ono of which
| Aggregate statements and receipts shall De transmit.
tei To- the Secretary aud Che other 20 he Irst Comp
| tr1Iicr of the Treasury.
/ Sc Sd AuI be- % J'uths- enacted That each c1.'oc
tor before receiving amy lst as Aforesaid, for C0lHc.
don shall give bond with one uT more good and Fufl.
cicnt srctes 90 Doe approved oy tle solicitor of The
rs.I.r, .n tbe amount of the taxes as-essel la tbs
! collection district for which hv has been may 10
/ aup6intod which bond shall Dos payable tu ODE UulteI
.tatcs with condition Tor the true bod faithful dis.
charge Of tho duties OF hs Office according 90 law,
| and particularly for the duo cole 'uou unl payment
I'D M moneys assessed up0u 800 Do district HGu the
saId bond shall be transmitted 90 thc 'i'ur OF the
Trcaffrv and after APPROVAL by hu- shall 0H deposit
IA Id 6s oHra III tho first C0uptrlI cr ur tlu Treas
| NV Pr5ulfd dIgr1S, aiuothmg herein contained
/ saaU be deemed t1 auuul Jr in auFwis8 Impair tlu
] obligation OF the bond heretofore gIyan hy any cole
art1r but tha came shall bf aud remain Zoo .uII force
ana virtue anything iu this ac 90 tao contrary tlara-
] OF Iu anyWIse Notwithstanding
200 So and bgH JaFttsr enacted That me annual