Charles City Republican intelligencer. [volume] (Charles City, Iowa) 1861-1864, 1862-07-31

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including all persons liable to pay
a license duty, under the provisions
OF this act, (by reference al
well to any lists Of assessment o,
collection taken under the laws of tht
respective States, as to any other re
cords or documents, and by all Other
lawful ways or means, especially Il
the written list, schedule or return re
CURED TO be made out and delivered
to the assistant assessor by all per
sons owning, possessing, or having
the care or management Of any prop
erty, as aforesaid, liable to duty OF
taxation and to value and enumeratc
the said objects of taxation, respect.
lively, in the manner prescribed by
this act, and in conformity with the
regulations aud instructions before
mentioned.
Sec. 8. And be it further enacted,
That if any person owning, possessing,
or having the care or management of
property, goods, wares. and merchan-
disc, articles or objects liable to pay
any duty, tax or license, shall fail to
make and exhibit written list when
required, as aforesaid, and shall con-
sent to disclose the particulars of any
and all the property, goods. wares,
and merchandise, articles and objects
liable to pay any duty or tax, or any
business or occupation liable to pay
any license, as aforesaid, then, and in
that case, it shall be the duty of the
officer to make such list, which, being
read, consented to, and
signed by the person so owning, pos.
sessing, or having the care and man
agemcnt as aforesaid.
Sec. 9. And be it further enacted,
That it any such person shall deliver
and disclose to any assessor or as
sistant assessor appointed in pursu-
ance of this act, and requiring a list
or lists, as aforesaid, any false or
list or statement, with in.
to defeat or cvade the valuation or
hereby intended to be
made, such person so offending, and
being thereof convicted on indictment
found therefor in any circuit or dis
trict court of the United States held
in the district in which such offence
may be committed, shall be fined in a
sum not exceeding $500, at the dis
cretion of the court, and shall pay all
costs and charges of prosecution and
the valuation and enumeration re-
quircd by this act shall, in all such
cases, and in all cases of under
valuation or under statement in
such lists or statements, be made,
as aforesaid, upon lists, according to
tho form prescribed. to be made out
by the assessors and assistant asses
sors, respectively which lists the
said assessors and assistant assessors
arc hereby authorized and required to
make according to the best informa-
tion they can obtain. and for the pur-
pose of making which they are hereby
to enter into and upon all
and singular tho premises, respect
lively and from the valuation and
so made there shall be
no appeal.
Sec. l9. And be it further enacted,
That in case any person shall be alb
sent from his or her place Of resi-
dence at the time an assistant asses
sor shall call to receive the list of
such person, it shall be the duty Of
such assistant assessor to leave at
the place Of residence Of such person.
with some person Of suitable age and
if such person be present,
otherwise to deposit in the nearest
post Office written note or memo
randum. addressed to such person, re-
quiring him or her to present to such
assessor the list or lists required by
this act within ten days from the
date Of such note or memorandum.
Sec. IL. And be it further enacted,
That if any person. on being notified
or required, as aforesaid, shall refuse
or neglect to give such list or lists
within the time required. as aforesaid.
it shall be the duty Of the assessor
for the assessment district within
which such person shall reside, and
he is hereby authorized and required,
to enter into and upon the premises.
if it be necessary, Of such persons
SO refusing or ncglecting, and to mako
according to the best information
which he can obtain. and on his own
view and information, such lists OF
property, goods, wares, and merchan-
disc, and all articles or objects liable
to duty or taxation, owned or possessed
or under the care and management oi
such person, as are required by this
act, including the amount, il any, due
for license and in case Of refusal or
neglect to make such lists, except in
cases of sickness, the assessors shall
thcrenpon and fly per centam to the
amount Of the items thereof; and tho
lists, SO made and subscribed by such
assessor, shall be taken and reputcd
as good and sufficient lists Of the per-
sons and property for which such per.
son is TO be taxed for the purposes oi
this act /; and the person so failing or
ncglccting, unless in case Of sickness
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moreover, forfeit and pay the sum ol
one hundred dollars. except where
otherwise provided for, to be recover
cd for the Uuited States, with costs oi
suit.
Sec. -. And bc It further enacted
That whenever there shall be in any
assessment district any property
goods, wares, and merchandise, arti
clcs, or objects, not owned Or poses
scd by, or under the caro- or manage
mcnt Of, any person or persons within
such districts, and liable to bo taxed
as aforesaid, aud NO list Of which
shall have been transmitted to the as
sistant assessor in the manner provi
ded by this act, it shall be the dut,
Of the assistant assessor for such dis
trict, and he il hereby authorized and
required to enter into and upon the
premises where such property is sit
uated, and take such view thereof as
may be necessary. and to make lists
of tho same, according to the form
prescribed, which lists, being sub