New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-03-08

agement OF property. goods, wares, ana mercnan'
disc, articles objects liable to pay any outy,
or license shall not be prepared to exhitit 'r.n
li.t when required, aforesaid and sba conreh. =.
disclose the partlcsafs of any and all the PropeaE,
goods wares and merchandise, articles ana ooJe.''
lab to pay any duty Of tax or any ousln :s ,,sn
cupstion liza lie TO pay any license, as STORE ssa ~
and i'll that case it shall he the auy % ,ssd and con.
make such list which. icing distinctly Ieau ",s
scented TO- shall DO received as the list OF suon P''
PENALTY FOR FALSE sTATEMEMls'.
Svc An1 D, II further en0cfcd, INIT II any
sncb nerson shall deliver or disclose W any s H.;
SUI 80, assessor appointed in pursuance OF th'e
y. "a roon;rng n list lists, as aioiesalu, ANY
AZ " fondnlent list or statement, win Intent 10
I1"o, Or evade the valuation or enumeration nereoy
;,andeJ IN be made, such person 30 onehdlng, anu
being thereof convicted before any e?uls na'.ns
aomps,ent iurisdicton shall be fined in sum not
.Vceedng i've hundred dollars at tho discretion OF
the court. and shall pay all costs and chargee OF
Of prosecution; and the valuation ana enumeration
required by THE act shall in all such cases. be made
as aforesaid, upon lists according TO the form pre-
scrbed to be made out BY the assessors and assist
ant assessors respectively; which lists the said as.
pessors and assistant assessors are hereby authorized
and required 10 make according to the best lnfora-
ton they can obtain and for the purpose Of making
which they are hereby authorized TO enter into and
uyon all aud singular the premises respectively and
! from the valuation and enumeration 20 mace tnefe
shall be appeal
ABsENTEEs TO DE NOTIFIED.
| SIC. 10. Apd be 1t further enacted That in case
any person shall be absent from his or her place OF
residence be time assistant Hssefsor shall call
10 receive the st of such person. it shall be the duty
of such assistant ass. ssor TO leave at the place
of residence Of such person, with some person
of suitable age and discretion, written note or
memorandum requiring bin or her TO present to
such assessor the hst UT lists required by this ac'
within days from the date OF such note or MEN,
orandum
prN,ITy ron NrGIFCTING TO GIVE LISTS.
SEC. IL. And be II further enacted, That II any
person. on being notified or required, as aIoresald,
shall refuse neglect TO give such st or lists wihin
the time required as aforesaid, 1t shall be tie duty
of the assessor for tue assessment district WitDm
which such person shall reside and he is hereby a-
thorized and required TO enter into and upon the
premises if it be necessary, Of such persons 30 re-
fusng or neeecipg, and to make, according 10 the
beet Information Which he can Obtain, ana on hsowh
view and inorps,ion snch lists Of property, goods,
wares and merchandise, ard all articles or objects
liable 10 duty or taxation, owned or possessed, or
under the care management OF such person. hs are
required by this act including the amount, II any
due for license which lists, made aud subscribed
by such assessor shall be taken and repued AZ good
and sufficient lists of the persons ana properly ior
which such person TO be taxed for tie purposes Vi
this act and the person so failing or negiecthg un
less care of sickness or abferc &c from nome, snni
moreover forfeit and pay the sun OF one hundred
dollars except where otherwise provided for, to e
recovered for the use of the United States, With
costs of suit, ia any court having competent jurs'
diction.
PROPERTY NOT OWNED IN DISTRICT:
SIC. II. And be IL further enacted, That when
ever there shall be in any assessment district any
property goods, wares, aud merchandise. ticles,
or objects not owned possessed by, or under the
care and management OF, any person or persons
within such district, and liable TO be taxed "a aiOrr'
said, and no list of which sha have been trans
uitted to the assis,ant assessor in the manner pro-
yded by this act il shall be the duty Of the assistant
assessor for such district and he shereby authorized
and required to enter into and upon the premises o.
such ptrson or persons, il it be sary, and take
!, such view thereof and to make liss Of the
- according to the form prescribed, which ste, beng
subscribed by the said assestor shall be taken ant
repuied as good and sufficient lists Of such properly
goods wares, and merchandise articles, or OBJECTS
as aforesaid under and for the purposes of THE act
10 OWNERS HAVING PROPERTY IN OTHER DIS
ii TRICTS.
" SIC. 49, Ind be k farfhtr enacted, That the own
10 ers possessors persons having the care or man
" acement Of property. goods, wares and mercban
i disc articles objects, lot lying or being within
the assessment district in which they reside shall be
permitted to make out and deliver the lsts thereof
required by this act provided the assessment district
in Which the said objects Of duty or taxation lie or
be is therein distinctly stated at the time and IN the
manner prescribed to the assistant arressor OF the
assessment district wherein such persons rctide.
And il shall be the duty Of the assistant assesors In
all sush cases. 10 transmit such lists, at the time anu
in the manner prescribed Tor the transmission OF te
lists of the objects Of taxation lying and being with
I'm their respective districts TO the assessor
of the collection district wherein the said objects o.
duty or taxation shall lie be Immediately after the
receipt thereof and the said lists shall be valid AM
" sufficient for the purposes OF this ACT
in ARRANGEMENT OF NAMES AND LISTS.
c. SIC. A. And be IL further cnacted, That the list
~ aforesaid shall where not otherwise specially pro
Ill vided for he taken with reference to the day h1e'
for that purpose by this set, as aforesaid aud wLe
81 TINA tHQ LIST
n shall be taken with reference 10 the time when SAT-
m duties become due: and the assistant ASSESSORS re
Of spectiyelv after collecting the said lists shal pro
coed to arrange the same and TO make two genera
sts-the first Of Witch shall exhibit, in ali habeti
J. cal order the names Of all persons liable TO pay an
duty tax or license under this act residing within
the assessment district together with the value an'
assessment. enumeration, as the case may require
OF the objects liable to duty or taxation within suci
# district for which each such person il LIABLE fo
l. which any firm company, or corporation Is liable
: with the amount OF duty or tax payable thereon
and the second list shall exhibit, in alphabetical
ORDER the names of all persons residing out Of th'
collection disrd, owners Of property within the die
trict together with the value and assessment or emu
B meration thereof, the case may be, with the
amount of duty tax payable thereon rs aforesaid
Q The forms Of the said general ist shall be devised
and prescribed by the assessor, under the direction OF
6 the Commissioner of Internal Revenue, and lists
l. taken according to such form shall be made ont by
the ASSISTANT assessors and delivered To the
- within thirty days after tie day fixed by this act
aforesaid, requiring lists from indyidunls, where
duties, licenses or taxes ut other and dicr
enr times the lists shall be- delivered from time 10
time ar they become due. And if any assistant as-
shall fail to perform any duty assigned by this
, act within the time prescribed by his precept war
rant, other legal Instructions not being prevent
ed therefrom by sickness or other unavoidable acci.
dent, every such assistant assessOr shall lie dis
f charged from Office and shall moreover, forfeit and
pay two hundred dolars to be recovered for the uss