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

OF the passage Of this act together with such proper
" belonging TO any Individual who actually resides
dollars shall be exempted frOm the AFORESAID enumer
alton and valuation and from the direct tax Aforesaid
And proridsd, further, That IN making such assess
ment due regard shall be had 70 any valuation that
may have been made under the authority the stale
or Territory at any period nearest 10 said first day Of
Aprl.
Sec H. AAd D. Il 6trtlsr alaoied That the respect
i've assistant Assessors SHALL Immediately afer being
required Aforesaid by the assessors proceed through
every part Of their respective districts and sha
CURE al persuus owning possessing, or having the
care or management Of any lands, lots OF grounds
holdings or dwelling houses lying and being within
the collection district where they reside aud liable 10
direct tax as Aforesaid 20 deliver written lists Of the
same whicl lists shall be made in such manner as
may be directed by the assoss0r and az far prac
tica6c, conlormably TO those which may be required
Tor the mo purpose under the authority OF the 70
spcctivo 5tytcs
Sec. IS And BE- Il further enacted, That &c any per
son owning po ses Ing or having the care manage
mvnt Of property liable n a direct tax a. aforesaid
shall not be prepared TO exhibit written list when
required as Aforesaid, and shall consent TO disclose
the partC liars OF any and all the lands and lots Of
ground, with their improvements, buildings and dwell
ling houses taxable as Aforesaid, then, and In that
IL shall be the duty Of the officer 10 make such
list, which being distinctly read and consented to,
shall be received as the list OF such person
Sec. l6 and be q hitter enacted, That &c any such
person sbal deliver disclose TO any
sistant assessor appointed m Pursuance OF this act
and requiring list or lists Aforesaid, any false or
uation or enumeration hereby Intended to be made
such person so Offending and being thereof convicted
before any court having competent Jurisdiction shall
be hQed 10 sum not exceeding five hundred dollars,
at the discretion Of the court, and shall pay all costs
and charges Of prosecution and the valuation and
enumeration required by this act shall, In all such
cases, be made Aforesaid upon lists riding 10 the
form above described TO made be out by the asscssors
andassstant assessors, respectively which lists the
said assessors hereby authorized and required 20
make according 10 the best information they can
~ m v-hf
they are hereby authorized TO enter into aud upon
all and singular the promises, respectively and from
the valuation and enumeration SO made there shall be
no appeal.
Sec II. And be Il further enqciei That in case any
person shall be absent from his place Of residence at
the time an assessor shall call TO receive the list of
such person, 1t shall be the dny Of such assessor or
assistant assessor to leave at the house place Of
residence OF such person, with some person Of suita
bic age and discretion, written note or memoran-
dun, requiring him 70 present 20 such assessor the
lists lists required by this act within ten days from
the date Of such note or memorandum
Sec. IS aud be further enacted, That Il any GER
son, on being notified or required Aforesaid shall
refuse neglect to give such list lists aforesaid
within the time required by this act, 1t shall be the
duty Of the assessor for the assessme Il district within
which such person shall reside and he is hereby uu-
thOrzcd and required to enter into and upon the
lands, Buildings dwelling houses and premises, f il
necessary, Of such person so refusing ncgeuttng
and to make according to the best information which
he can Obtain, and on his own view and information,
such lists Of the LANDS and lots OF ground with their
Improvements, buildings and dwelling houses, owi ed
or possessed, under the care or management Of
such person as arc required by this act which lists
and subscribed by surh assessor, shall be TAX.
en- and reputed good aud sufficient lists OF the per
sons aud property for which such person is to be tax
cd for the purposes Of this act.
Sec, 10 AHd be further enacted, That whenever
there shall be In any assessment district any proper
ty, lands lots OF grouna buildings or dwelling houses
not owned or possessed by, or under the
agemgnt Of any person persons within such dis.
rct and liable TO be tuxed as aforesaid, and no list
Of which shall be transmitted to the assessor IN The
manner provided by this act IL shall be the duty OF
the assessor for such district, and he Is hereby au
thOr2sd and required to enter into and upon the real
estate II IL be necessary, and take such view thereof
aud make lists Of the same, according to the form
prescribed which lists, being subscribed by the said
assessor shall be caken and rcplod good and SUN
cient OF such property under and for the purpo
Sec. 20 And be it further eriaeied That the owners,
possessors, persons having the management
Of unds lots Of ground, buildings and dwelling
houses not lying being within the assessment dis.
trict in which they resiue shall be permitted to mako
and deliver the lists the eor required by this act
Crowded the assessment district la which the said
objects Of taxation lie or be IS therein distinctly stat
cd at the time and In the manner prescribed 10 the
the Of the assessment district wherein such
persons reside And It shall be the duty Of the as
scssOrs TO all such cases. 90 transmit such lists az the
time and In the manner prescribed for the transmits
sion Of the he B. of the objects OF taxation lying and
being within their respective assessment districts 10
the assessor Of the collection district wherein the
SAID objects Of taxation shall Ice or be Immediately
after the receipt thereof and the said lists shall be
valid and sufficient for the purposes Of this aCt and
the delivery Of such list, the person making and
delivering the same shall pay the assessor do lar,
which he shall retain 10 his ownu-e.
Sec.2l. And be u further enacted, That the lists
aforesaid shall be taken with reference TO the day
fixed for that purpose by this act aforesaid and the
assistant assessors, respectively, after collecting the
said lists, shall proceed to arrange the same and 20
make two general lists the first Of which shall cXhi.
BIZ In alphabetical ordor, the names Of all pcrsons
liable TO pay tax under this act residing within the
assessment district, together with the value and
sessment Of the objects liable TO taxation WITHIN such
district for which each person Is liable and WhensO-
ever 80 required by tbs assessor the amount OF d.
root payable by each person such objects under tho
state Laws imposing direct taxes aud the second list
all exhibit, no alphabetical order, the names Of all
persons residing out OF the collection district own
Of property within the district together with the
value ami assessment thereof with the amount Of di
rect tax payable thereon Aforesaid The fOrns OF
the said general list shall be devised and esCrbed
by the assessor, and lists taken according TO such
form shall be made out by the assistant assessors and
delivered 20 the asses or within sixty days after the
day uked by this act aforesaid, requiring lists from
individuals. And &c any assistant assessor shall tail
10 perform any duty assigned by this act within
the time prescribed by his preoopt warrant other
legal instructions, not being prevented thor,tfom by
sickness or other Unavoidable accident, every such
assistant ASSESSOR shall be discharged from office,
and shall, moreover, forfeit and pey two hundred
States ia any court having competent jurisdiction,
with costs ol suit.
Sec % dHd D. Il Glrils. enacted, That Immediately
after the valuations ana enumeration shall have been
completed az aio esad the assessor IN each collection
district SHALL by aivertlsr ment Ca some public news
paper, f any there be in such district and by writ
ten notifications to be pnelgy posted up "a at 'ens'
four Of the most puuuc places in each collection dis
trct, advertise all persons concerned OF the place
where the said lists, valuations, and enGmeraons may
be Seen aud examined and that during twenty i've
days AFTER the publication Of the notifications as
aforesaid appeals viii be received aud determined by
him relative to any erroneous or excessive valuations
or cpumowt0Us by the assessor. And 30 SHAH be the
tho duty Of the assessor in each collection district
during tWcniy i've days after tho date Of Publication
TO be made as aforesaid to sub nit the proceedings Of
tnc assistant Hsscs-Ofs and the list by them TCCvIv
Oh taken Aforesaid t0 the inspection of any and
all persons who shall apply for that purpose and the
sam assessors are hereby authorized 90 receive, hear
and determHe, In o. summary way, according 10 law
and right, upon amy ana an appeals which may be ex-
hlotci against The proceeding az the said ASSESSOR
iror dat uS1Bs That 90 shall be- the duty of said us
SCISSOR % advertise and attend not ess than two
ccssVe days u the twenty hvo a. the court use of
each county within his collection district, there 90
receive aud determine upon the appeals Aforesaid
aug por'sl aito That tue question 10 be Gottrmin.
ga uy lhe assessor, ul an appeal respecting tho yana
ton 90 property shall be, whether the valuation
planned OF be or De not Ia just relation or proper.
lion 10 other valuations 10 tho same collect on dis.
Ilei Aul OFT appeals 90 The assessors as Aforesaid
slAll be made iu writing aud shall specify the plrtie
ulN cause, matter, or thing respecting which dCgi.
e.Nn pr l'lN'"'l anl sAalli moreover sta!t tLt
GROUND yr prIcpe OF inequality or error complained
OF ANA cue us e@aIr shall have power % re- examine
and e4uaIl. tlc valuations AS shall appear just and
oqultablei bu. no valuation shall be- Increased with
out a prtNo1s notice Of at least i've days,
20 lhe party interested, 20 appear and object o. tfc
same % hr judge proper which notice shall be
gwen On a mote lu whiting % DO lct a. Ne dwell
us mouse OF the party Dog such assessor or an assist.
ant Es OrsOr.
Sec %. And be 60 6uurr enacted Th,t wbcucvora
state Territory, or ne district OF Columbia, shall
contain more chan one collection dIslI q IHp assess.
a'b shan have power, on examination of ta lists rem.
deTed 10y lle assistlut CC0rlng 90 the pro-
Visions &" ls agr 90 revise adjust, iul y ul 90 thc
valuation "a. hu1s and I0ts of gr0uut with choir Ina.
proyumrn's, buildings and dRr.uug houses between
sach collection dmtrCts, boy dgdgcuugsr rom or adding
and equitable.
See "a, And D. 90 frihsr CdJisI, Tbst thg asses
5oTs shall, immediately after the expiration OF the