New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-07-01

clpation liable to pay any license aforesaid, then,
and il that case it shall be the duty OF the officer to
make such list, which, being distinctly read, con-
scented to- and signed, by the person so owning, DOS
sessng or having the care and management as aiore-
saG.
SEC. 9. And Nc it further enacted, That if any
such person shall deliver disclose to any essor
assistant assessor appointed IN pursuance OF this
act, aud requiring list or lists, aforesaid, any
false or fraudulent list statement, with intent to
defeat evade the valuation enumeration hereby
intended TO be made such person so offending and
being thereof convicted indictment found therefor
in any circuit or district cOurt of the United States
held in the district in which such ofcnse may be
committed, shall be fined in sum not exceeding
$500 at the discretion OF the court, and shall pay all
costs and charges of prosecutions; and the valuation
and enumeration required by this act shall, IN all
such cases, and in all cases of under valua-
ton or under statement IN such Lists or
statements be made. as aforesaid, upon G.ts, ac-
cordng TO the form prescribed, TO be made out by the
assessors and assistant assessors, respectively which
lists the said and assistant assessors are
hereby authorized and required 70 make according to
the best information they can obtain. and for the
purpose Of making which they are hereby authorized
TO enter into and upon all and singular the premises
respectively; and from the valuation and enumera-
ton so made there stall be no appeal.
SEC. 10. And be it further enacted, That in case
any person shall be absent from bis her place of
residence at the time an assistant assessor shall call
IL
OF such assistant TO leave at the place of
residenoe Of such person. with some person of suit
able age and discretion, if such be present. otherwise
TO deposit IN the nearest post Office written note or
memorandum, addressed 10 such person. requiring
him or her 20 present 10 such the list OF lists
required by this act within ten days from the date OF
such note or memorandum.
SEC. II. And he ii further enacted, That if any
person, Oh being notified required, aforesaid,
shall refuse neglect TO give such lit or lists within
the time required, aforesaid il shall be the duty
of the aesessor for the assessment district within
which such person shall reside, and be s hereby
authorized and required TO enter into and upon the
premises il 1t be necessary, OF such persons 30 re-
fusng negleciing, aod 10 make, according TO the
best information which he can obtain, and on his
own view and information, such lists Of property,
goods wares and merchandise. and all articles or
objects liable 10 duly or taxation, owned or pos
sessed, or under The care and management OF such
person. as are required by this act, including tie
amount, if any, due for license and in ! Sc of re-
tush or neglect to make such lsts ext ,pt III cases
OF sickness the assessors shall thereupon add hiy
per centum 10 the amount Of the items thereof and
ihe lists so made and subscribed by such assessor
shall be taken and repued as good and sufficient
lists of The persons and property Tor whlch such
person is 10 be taxed for the purposes of this act
ana the person failing or neglecilng, unless III case
Of sickness or failure TO receive the notice, SHALL
moreover, forfeit and pay The sum of one hundred
dollars, except where otherwise provided for, to be
recovered for the Of the United States, with costs
OF suit.
SIC. -. And be it further enacted, That when
there shall be III any assessment dltt.ict any
proper v goods, wares, and merchandise articles, or
objects not owned possessed by, or under the care
or management of, any person or persons within
such district, and liable 10 be taxed as Aforesaid
and no list of which shall have been transmitted 10
the Assistant Assessor in the manner provided by
this act j. shall be the duty OF the Assistant Assess
-. b.i b.v. .rtt rod nd
required to enter INTO aud upon The premless where
such property il situated and take such view there
OF as may be necessary, and 10 make llsis of he
same according 10 the form prescribed, which lls's,
being subscribed by the said Assessor, shall be taken
and repuied good and sufficient llrts OF such prop
srty goods wares and merchandise, articles, or OBJ
iecl. as aiort sad, under and for The purposes Of
this act.
SEC. 10. And be It further enacted, That the
owners possessors, persons having the care or
MANAGEMENT of property, goods wares and nerchaD-
else articles or objects, not lying or beng wi,hln
the Assessment district which they reside, shall he
permit ted to make out and deliver the lists Thereon
required by this act provided the assessment dis
irci III which the said objects OF duty or taxation
are situated Is therein distinctly stated AT the
time and in the MANNER prescribeG to the Assistant
Assessor Of tie Assessment district wherein such
persOus reside. And il shall be the duty OF the
Assistant Assessor, who receives any such list,
10 transmit the TO the Assistant Assessor
shall examine such list and If he approves the
same he shall return IL 10 the Assistant Asses
col from whom he received II, with his approval
thereof and If Ia fails 10 approve the same,
ne shall make such alterations therein a. lie may
deem 10 be Just and proper, and shall then ie-
turn the list with such alterations therein or add
tions thereto 10 the Assistant Assessor from whom
he received the said list; and the Assistant Assessor,
where the person liable 10 pay such tax resides,
shall proceed in making the assessment Of the tax
upon the list by him 70 received IN all respects as II
the said LIST had been made out by biHsei.
Sgc II. And be it further enacted hat the lists
Aforesaid shal where not otherwise specially pro-
yided for be taken with reference 10 the day liked
for that purpose By this act as Aforesaid and where
dnes accrue at other and different times, the lirts
shall be taken with reference to the time when sand
duties become due; and the Assistant Assessors, re-
specuvely, after collecting the said lists, shall pro-
coed % arrange tho same, and to make TWO general
lsts-the first of which shall exhibit, IN aiphhbeti-
cal order the names OF all persons liable to ply any
duty tax, or license under this act residing within
the assessment district together with the value ana
assessment; or enumeration az the case may require,
OF tue objects liable to duty taxation within such
dstricl Tor which each such person is gble, or for
which any firm, company, or corporation Is liable,
with the amount OF 0utv or tax aNable thereon;
and the second list shall exhibit, IN alphabetical
order the names OF all persons reading cut OF Tie
collection district, owners OF property WITHIN the
district together with the value and assessment or
enumeration thereof as the case may be, with the
amount Of duty OF tax payable thereon as aforesaid
The forms Of the said general !lst email be Devised
and prescribed by the Assessor, under The direction
al tte Commissioner Of Internal Revenue, and ilrts
taken according 70 such forms shall DC 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 indiuduhis, or where
duies licenses OF taxes accrue at other ana dneseW
times the lists shall be delivered from time to time
as they become due. And if any Assistant Assessor
shall iai to perform any duty assigned by tins act
within the tine prescribed by bis precept, warrant,
OF other le2al instrnclions, Lot bong prevented