, 1862-06-27

having the care or management OF auy proper |
II, as aforesaid, liable to duty or taxatfou and I
to value and enumerate the said objects Of |
taxation, respectively, in the mauuer preaczib-
I'd by this act, and in conformity with the
regulations and instructions befofs mel
toned. -;
SEC. s. And 5e it further enacted, That II |
any person owning, possessing OF Irving the |
care or management OF property, goods,
bic to pay any duty, tax or license, shall fall |
to make and exhibit written list when re- t
quired, as aforesaid, and shall consent to dis t
clcse the particulars Of any aud all the prop !
erty, goods, wares and merchandise, ariicles I
and objects liable to pay any duty pr tar, or
any business or occupation, liable to pay any |
license, es aforesaid, then, and IN t}atcase, it |
shall he the duty Of the officer to nuke such !
List, which, being distinctly read. c3 3nsented |
Eessirg, OF having the care and management
US aforesaid, shall be received as tsae list Of |
such perscn. - -,
SEC. 9. And 0s Il further enacted That If
any such person shall deliver OF dlFelose to
any assessor or assistant assessor appointed
in pursuance Of this act, and requiring list |
Or lists, as aforesaid, any false or fraudulent
List or statement, with intent to aefeat or
eVade the valuations or enumeratida hereby
intended to be made, such person Fo offend
ment found thereof in any circuit Or district
court fthe United States, held In The district
in which such offence may be ce,nDirted,
khall be fued In sum not exceedlag $500, at
The discretion Of the court, and shaI pay all
costs and charges Of prosecutiotf; and the
valuation and enumcratian required By this
act Shall. in al such cases, and In 1l cases Of
uEdeE yaiuation or ubGer statement in such
lists or statements, be made as Aforesaid, upon
lists according to the form preBcrbed, to
assessors, respectively; which lis9s the ssid
assessors and assistant assessors Ara hereby
authorized and required to make according to
| the best Information they can ubt1tn, and for
The purpose Of making which theY,, are hereby
authorized to enter into and nESon all and
singular the premises, respectively; and from
tie Taiuation and enumeration so:made there
shall be 10 appeal. +
SEC. 10. Aid BE- It further e*uekd, That in
case an5 person shall be absent from his or
htr place Of Residence at the limcan assistant
assessor shall call to receive thc.Eet Of such
person, it. shall be Inc duty OF such assistant
assessor to leave at the place Of resideuce Of
such person, with some person OF suitable
wise to deposit in the nearest post Office,
written note or memorandum, addressed to
such ptrsop, reqniripg him or her to present
| TO such assessor the list or lists required BY
this act within ten days from the; dAte Of such
nute or nlemozaltuD.
sEC- II. Aad be it further enacted, Tint if any
| perscn, on being Lotiaed or required, SIS afore-
| said, she'll refuse or neglect to give such list
nr llsts Within the time required as aforesaid,
! II shall be the duty Of the assessor for the
assessment district within which such person
| shall rcelde, and he is hereby authorized and
| required, to enter into aud upon the premises,
| II IL be necessary, Of such persons SO refusing
| or neglecting, and to make, according to the
lest information which he can obtain, and on
hlE own view and information. such lists of
Property, goods, wares and merchandise and
all articles robjects liable to duty or taxation,
cwned or posBcssed or under the cart or nun
o2tnent Ut such person, as are required By
lhis set, Including the amount, if any, due
for lie. nse; aud III case Of refusal or me- slect
| It. MIKE such Lists, except in Cases Of sick
ntss, tit asscssors shall tEereulon- add fifty
! Fer ceutulG to the amount OF the items th:rcaf;
and the lists, go made and cub b+cribed by
such assessor, shall be taken and reputed as
good and sufficient Lists uf the persons and
proE Eerty for which such person is to he taxed
ter tle: purposes of this act and the person
SO thllirg or neglecting, unless in case Of
sickness OF failure to receive the notice, shall,
| moreover, forfeit and pay the sum of one
hundred dcllsls, except u here other wise pro-
! yiced for; to le recovered for the use Of the
| United States, With costs Of suit.
SEC. II. A'td it further enacted That when
eTer iltre shall be in any assessment district
airy property, goods, wares and merchandise
articles or objects not owaeu or possessed by,
OF under tie care or management of, any per-
sen Or persons within such district, and lanle
to be taxed as aforesaid, aud no list of which
shall have been transmitted to the assistant
assessor IN the manner provided By this act,
It shall be the duty of tire assistant asscssor
| Ter such district, and he is hereby authorized
and required, to enter into and upon the prem
iscs where such property is situated, ana take
such view thereof us may be necessary, and 10
make lists OF the same according to the form
prescribed, which hsta, being subscribed BY
as good and sufficient lists Of such property,
goods, wores and merchandise, articles or o5.
jccts, as aforesaid, under aud Tor the purposes
OF 11Iin act.
Sec. Is. And be it Jtrtht: enacted, That the
owners, possessors, OF persons having the care
or management Of property. goods, wares and
merchandise, articles or objects, not lying OF
being within tho assessment district ii Which
THY reside, shall be permitted 10 make oui
and deliver The lists thereof required by this
act(p1oSided the assessment district where the
said objrcts OF duty or taxation are situated
are therein distinctly stated lM&9the time anG
III 1he 1hap.ltr prescribed assistant
L sessor Of the assessment z3et wherein
: suel person reside. And it sh11f be the dut7
OF the assistant assessor who receives any
such ]iet To transmit the same to the assistant
, | asEessor where such objects of taxation art
. siluate, who shall examine such list; and j
he a1lfovts the same be shall return it to thl
, | assistant assessor from whom he received it
with bis arrroYai thereof; I'D if he falls x
, | approve the same, be shall make such altera
tlors therein as llc may deem to be just AMI
r proper, and shnll then return the said list
: with altt ratiors therein OF additions thereto
! to th9: assistant assessor from whom he re
cclved the said list, und the assistant assessor
! Whtre the person liable to pay such taxes re
? eidts, shall proceed in making the aEscssmen
: of the tax upon the list by him go received, il
: all IT spects rs if the said list had been mad
: cut by binleelf
: SEc. L. A1zd1 1c it further enacted, That th
! lists. aforesaid shall, when, not otherwis
} ! specially provided for, be AIKEN with referene
to the day fixed for that purpose By this act
r AS aforesaid, and where duties accrue at othe
ard different times, the lists shall be take
Q with reference to the time when said dutic
become due and tic assistant ass: ssors, re
srce1ivey, after collecting said lists, Elan pro
ceed to arrange the Same, and to make tw
G gem raj lists-the first Of which shall exhibit
:, in alphabetical order, the names Of all person
: liat2e TO pay any duty, tax or license undc
. Tbs act residing within the assessment dit
! t1ict, together with the value and asse=smen,
$ a. {, unleration, as the case may require, ofth
ohjtcts Liable to duty or taxation within sue
c distElt for which each such person is ilble
+ Or t''r Which any firm, company or corporatio
: is liable, with the amount of duty or tax pays
D be thereon and the second list shall exhibit
e in alphabetical order The names Of all person
4 residing out Of the collection district, owner
|, Of property within the district, together Wit
T. the value and assessmtut or euumeratio
Il thereof, as the case may bc, with the amonu
Of dury or tax payable thereon as aforesait
h Thc forms ofthe said general list shall be d.
7 Fjsed and prescribed by the assessor, Jude
5 the direction Of the Commissioner Of Intern:
e Revenue, and lists taken according to sue
i forms shall be made out By the assistant asse:
9 sors and delivered to the assessor within rhirt
i days after the day fyed by this act as afor.
d said, requiring lists from individuals, or whes
: ! cuiies, licenses or taxes accrue at other an
b different times, the lists shall be del1vere
Il ! from time to time a they become due. Au
Is if any assistant ass-ssor shall fail to perfor<
e any duty assigned =; this act within the tiu1
It prescribed BY his precept, warrant or otht
/ legal instructions, not being prevented ther,
e from By sickness or other unavoidable acc
), dent, every such assistant assessor shall b
/, discharged from Office, and shall, moreove
; forfeit and pay Two hundred dollars, to be II
1 covered ior the nse Of the United States Wit
It costs ofsuit.
, SEC, Is. A,,dbs !: further enacted, That th
Ls assessors for each collection district shall, b
d adve ertieement III solne public neverapcf pull
lished in each county within said dis .rict,
1t any such there be, and By written or printe
5, notifications, to be posted up In at least fou
a. public places within each assessment distric
p &dvertise all persons concerned Of the tin
a and place within said county when 40
n where tie lists, valuations and enumer,
L. t,ons made and taken within said. county N
re be examined and said lists shall remain ope
+ for examination for the space Of fifteen daJ
Of after notice shall have been given IS aforesaid
1t And sAid notifications shall also state Whe
,e and where within said county after the expi
b. alton OF said fifteen days, appeals will be +
1e ! ctired and determined BY him relative to al
Sc erroneous and excessive Valuations or enun
OK | eratiops By assistant assessors. And It sha
Id be the duty Of the assessor for each collectio
ge district, at the time fixed for hearing such al