The Burlington weekly hawk-eye. [volume] (Burlington [Iowa]) 1860-1876, 1862-07-19

ana sufhcient lists Of such property, goods, wares
and merchandise, articles, or objects, as afore.
said, under and for the purposes of this act. ,g
| See Ia. And be it 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 stately at the time and in the
manner prescribed to the assistant assessor Of
assessment district wherein such persons reside.
And 1t shall be the duty of the assistant assessor,
who receives any snch 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 it
to the assistant assessor from whom he received
it, with his approval 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 shalf then return the list with such altera-
tons therein oradditions thereto to the assistant
assessor 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 oil respects as if the said
list had been made out by himself ae
Sec. IA. And be it further enacted, That the
lists aforesaid shall, where not otherwise special.
~ 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 refer
ence to the time when said duties become due ;
and the Assistant Assessors, respectively, after
collecting the said isss shall proceed to arrange
the same, and to make two general lists-the
first of which shall exhibit in alphabetical or
der, the names of all persons liable to pay any
duty, tax, or license under this act residing with.
in the assessment district, together with the
value and assessment, or enumeration, 40 the
case may require, of the objects, liable to duty
or taxation within such district for which each
such person is table, or for which any firm, com.
pany, or corporation is liable, with the amount
of duty or tax payable thereon; and the second
lst shall exhibit, in alphabetical order, the
names of all persons residing out of the collec.
tion district, owners of property within the dis.
trict, together with the value and assessment or
enumeration thereof, as the case may be, with
the amount of duty or tax payable thereon as
aforesaid. The forms of the said general list
shall be devised and prescribed by the Assessor,
under the direction Of the Commissioner of In.
ternal 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 fxed by this act as
aforesaid, requiring lists from individuals, or
where duties, licences, or taxes accrue at other
and different times, the lists shall be delivered
from time to time as they become due. Aud If
any Assistant Assessor shall fail to perform sny
duty assigned by this act within the time pre
scribed by his precept, warrant, or other legal
instructions, not being prevented therefrom by
sickness or other unavoidable accident, every
such Assistant Assessor shall be discharged from
Office, and shall, moreover, forfeit and pay $500,
to be recovered for the use of the United
States, with costs of suit. I'd .g.aai =
Sec. lb. And be it further enacted, That the
Assessors for each collection district shall, by
advertisement in some public newspaper pub.
lshed in each county within said district, if any
such there be, and by written or printed motif.
cations, to be posted up in at least four public
places within each assessment district, advertise
oil persons concerned Of the time and place
within said county when and where the lists.
valuations, and enumerstions made and taken
within said county may be examined; and said
Lists shall remain open for examination for the
space of fifteen days after notice shall have been
given as aforesaid. And said notifications ehall
also state when and where within said county.
after the expiration of said fifteen days, appeals
will be received and determined relative to any
erroneous or excessive valuations or enumers.
tious by the Assistant Assessors. And it shall
be the duty of the Assessor for each collection
district, at the time fixed for hearing such sp.
peal % aforesaid, to submit the proceedings Of
the Assistant Assessors, and the lists taken and
returned 20 Aforesaid, to the inspection of any
and all persons who may apply for that purpose.
And the said Assessor for each collection dis.
trict ID hereby authorized, at any time within
days from and after the expiration of the time
allowed for notification - aforesaid, to hear and
determine, in . summary way, according 70 law
and right. upon any and oil appeals which may
be exhibited against the proceedings of the said
Assistant Assessors: Provided, That the oues.
tion to be determined by the Assessor. on an
appeal respecting the valuation or ienumera ation
Of property, or objects liable to duty or tara.
ton, shall be, whether the valuation complain.
ed Of be or be not in just relation or proper.
ton to other valuations in the same assessment
district, and whether the enumeration be or be
not correct. And oil appeals to the Assessor.
% Aforesaid, shall be made in writing, and shall
specify the particular cause, matter or thing re.
specting which = decision 10 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
eQuauze tue VdluatlODe SS Snail appear lust and
equitable but no valuation or enumeration
shall be increased without previous notice, oi
at least five days, to the party interested, to ap.
pear and object to the same, if he Judge proper
which notice shall be given by q note in writing,
to be left at the dwelling house, Office, or place
of business Of the party by such Assessor or an
| Assistant Assessor.
Sec. l6. And be it further enacted, That the
said Assessors of each collection district, respec
lively, shall, Immediately after the expiration Of
the time for hearing appeals, and, from time tc
time, as duties, taxes, or licenses become liable
to be assessed, make out lists containing ths
sums payable according to the provisions Of thi.
act upon every object of duty or taxation ir
and for each collection district, which lists shal
contain the name Of each person residing within
the said district, owning OF having the care o.
superintendent of property lying within tn,
said district which is liable to the said tax, O
engaged in any business or pursuit requiring
license, when such person or persons are know
i together With the sums payable by each; an,
where there is any property within any collec
ton district liable TO the payment Of the sal