Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1862-08-25

lA tHN HiAauft PlgNlAFA " WIS aets ~ slAlI
he tue duty Of the Assistant Assessor for
such district aod be Is hereby authorized
aud required to enter into and upon the
premises where such property IL situated,
and take such view thereof as may be nee.
rs,t'y, au4 to make lists Of the same, &C.
e1rliag 10 tue form prescribed. which
ists, briug subscribed by the Assessor.
sha.i be taken and reP1IeI as good aud
sufficient lists Of such property, goods,
wares and merchandise, articles or objects
AS aforesaid, under and for the purpose,
Of this set
F. 2 10. And be it further cpacted, Tia,
the owners, possessors, or persons having
The care or management ofproperty goods
wares and merchandise, articles or objects
not lying or being within the assessment
district IN which they reside, shall be per.
miGcd TO make out and deliver the lists
thereof required by this act, provided the
assessment district 10 which tine said OBJ
iecis Of duty or taxation are dtuated is
therein distinctly stated at the time I'D In
the manner prescribed to the Assistant As.
stssOr Of the Assessment district wherein
such persons reside. And it shall be the
! duty Of the Assistant Assessor, who re.
ceiyes any such list, to transmit the same
TO the Assistant Assessor where such OBJ
jscts Of taxation are situate who shall e1
anime such list; and II he approves the
same, he shall return 1t to the Assistant As.
SCISSOR from whom be received it, with his
/ approval thereof; aud II be fails to approve
| the same, be shall make such alterations
therein As be may deem to be lust aud
proper, and shall then return the list, with
such alterations therein or additions there.
to, TO the Assistant Assessor from whom be
received the said list; and the Assistant As.
SCISSOR, where the person liable to pay such
tax resides, shall proceed in making the as.
scssmeut Of the tax upon the list by him
so received, in all respect. as IL the said
list bad been made out by himself.
IL. Aud be It further enacted, That the
lists aforesaid shall, when not otherwise
specially provided for, be taken with refer.
ence TO the day fixed tor that purpose by
this act, Rs aforesaid, and where duties nc.
crue at other and different times, the lists
shall be- taken with reference TO the time
when said duties become due; and the As.
sistant Assessors, respectively, after col.
lectiug the said Lists. shall proceed to ar
range the same, and to make two general
ltsts-lhe first Of which shall exhibit, iu
alphabetical order, the names OF all persons
liable to pay any duty, tax, or license uuder
this act residing within the assessment dis
trict, together with the value Rnd assess
ment, or enumeration, as the case NAV re.
qlire, of the objects liable 10 duty or taxa
tlon within such district for which each
such person is liable, or for which any firm.
company or corporation is liable, with the
amount OF duty or tax payable thereon
and the second list shall exhibit, in alpha
oetical order, the names Of all persons re.
siding out of the collection district, owners
OF property within the district, together
with the value and assessment or euumera.
ton 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 aud prescribed by the
Assessor uuder the direction of the Com.
missioner Of Internal Revenue, and lists
taken according to such forms shall bo
made out by the Assistant Assessors and
delivered TO the Assessor within thirty days
after the day fixed by this act as aforesaid,
requiring lists from individuals, or where
duties, licenses, or taxes accrue at other
and different times, the lists shall hc de.
livered from time to time as they become
due. Aud if any Assistant Assessor shall
!ai! to perform any duty assigned by this
act within the time prescribed by this pre-
cept, warrant, or other legal instructions,
not being prevented therefrom by sickness
or other unavoidable accident, every such
Assistant Assessor shall be discharged
from office, add shall, moreover, forfeit and
pay 5000 TO be recovered for the use of the
United States, With costs fsuit.
Z Is, And be il further enscted. That
the Assessors for each collection district
SHALL by advertisement 10 some public
newspaper published in each county with.
10 said district, If any such there be, and
by written or printed notifications, 10 be
posted up in at least four public places
within each assessment district, advertise
all persons concerned Of the time and place
within said county when and where the
lists valuations, and enumera;ions made
and taken within sail county may be er.
amined; and said lists shall remain omen
for examination for the space of fifteen
days after notice shall have beeu given as
aforesaid. Aud said notifications shall al.
so state when and where within said coun.
ty, after the expiration of said fifteen days,
appeals will be received and determined
relative 10 any erroneous or excessive valu.
atoms or Nnumeratious by the Assistant As.
essor Andit shall be the duty of the Assessor
for each collection district, at the time fixed
for hearing such appeal as aforesaid to
submit the proceedings Of the Assistant
Assessors, aud the lists taken and returned
US aforesaid, to the inspection of any and
all persons who may apply for that pur.
pose. And the said Assessor for each col.
lection district is hereby authorized, at auy
time within fifteen days from and after the
expiration Of the time allowed for notifca.
cation rs aforesaid, TO hear and determine,
Ia summary way, according 10 law aud
right, upon any and all appeals which may
be exhibited against the proceedings Of the
said Assistant Assessors: Provided, That
the question TO be determined by the As
sessor on an appeal respecting the valua.
tton or enumeration ofproperty, or objects
liable TO duty or taxation, shall be. wheth.
er the valuation complained of be or be not
ina just relation or proportion to other
valuations in the same assessment district,
and whether the enumeration be or be not
correct. And all appeals to the Assessors,
as aforesaid, shall be made IN writing, and
shall specify the particular cause, matter,
or thing, respecting which decision is re-