Nebraska advertiser., 1862-10-25
OF FICIAL.
LAWS OF THE UNITED STATES.
Passed at the Second Session Of the Thirty
Seventh Congress.
lruBLIsaED BY AUrHoR1TY.
REYEyUE LAW.-CONrYNUED.

A iEUbLlS6EO bI OAhNhA4A rH"
REVENUE LAR.-CONTLNUED.
Sec. 10. And be It further enacted, That in case
any person shall be absent from his or her place Of
residence at the time an assistant assessor shall sSll
to receive the list Of such person, 1t shall be the duty
Of such assistant assessor to leave at the place OF
residence of such person, with some person OF suit
able age and discretion, if such be present, other
wise to deposit in the nearesl post Office 3 written
note or memorandum, addressed to such person, re-
curing him or her tn present 70 such assessor the
list or lists required by THE act within ten days from
the date Of such note or memorandum.
Sec. IL. And be &c further enacted, That II
any person, on being notified or required, a. afoEe-
said, 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 with
in 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 person 30 re-
fusiny or neglecting, and to make, according to the
best information he can obtain, and on his own view
and information, such lists Of property, goods, wares,
and merchandise, and all articles or objects liable to
duty or taxation, owned or possessed, or under the
care or management of such person, as are required
by this act, including the amount, if any, due for
license and in case of refusal or neglect to make
such listF, except in cases Of sickness, tho assessors
shall thereupOn add fifty per centum to the amJunt
Of the items thereof ; and the lists, 80 made and
subscribed by such assessor, shall be taken and re-
puted as good and sufficient lists Of the persons and
property for which such person is to be taxed for the
purposes of this act and the person 50 failing VI
neglscting. unless in case Of sickness or failure TO
receive the notice, shall, moreover, forrest and pay
the sum Of one hundred dollars, except where other
wise provided for, to be recovered for the use Of the
United 5 States, with costs of suit.
SEC. IL. Aud be IL further enacted, That whenever
there shall be in any assessment district any proper
ty, goods, wares and merchandise, articles or objects,
not owned OF possessed by, or under the care or man-
ageInent Of any person or persons within such dis
trIcr, and liable to be tax ed as aforesaid, AID no list
of which shall have been transmitted 20 the assis-
tsnt assessor in the manner provided by this act, 1t
shall be the duty of the assistant assessor for such
district, and he is hereby authorised and required TO
enter into and upon the premises where such prop
erty is situated, and take such view thereof as may
be necessary, and to make lists Of the same, accord
ing TO the form pr scribed, which lists, being sub
scribed by the sand assessor, shall be taken and re-
puted as good and sufficient lists Of such property,
goods, wares, and merchandise, articles, or objects,
Is aforesaid, under and for the purposes of this act.
Sec. Is. And be II further enacted, That the owners
pOssessors, or persons having the care or management
OF property, goods, wares, and merchandise, articles
or objects, not lying or being within the assessment
district in which they reside, shall be permitted to
make out and deliver the lists thereof required by
this act provided the assessment district in which
the said objects Of duty or taxation are situated, is
therein distinctly stated at the time and In the
md0uoI pE66cflD0u 70 tue ASSISTANT hS5osSOr OF the
assessment district wherein such persons reside
Aud it shall be the duty of the assistant assessor
who receives and such list to transmit the same TO
the assistant assessor where such objects Of taxation
are situate, who shall examine such list and if he
approves the same, he shall return it to the assistant
assessor from whom he received il, with his approval
thereof and if he fails to approve the same, be
shall make such alterations therein as be may deem
to be just and proper, and shall then return the said
list, with such alterations therein or additions there
to, to the assistant assessor from whom be received
the said list and the assistant assessor, where the
person lioble to pay such tax resides, shall proceed
IL making the assessment Of the tax upon the list
by him so received, in all respects IS if the said list
had been made out by himself.
Sec. Ii. And be 1t further enacted, That the lists
aforesaid shall, where not otherwise specially pro-
Vided for, be taken with reference 70 the day fixed
for that purpose by this act, as aIOresaid, and where
duties accrue at other and different times, the lists
shall be taken with reference to she time whom said
duties become due and the assistant assessors, re-
spectiVely, aftez collecting the said lists, shall pro-
coed to arrange the same, and TO make two general
lists, the first Of which shall exhibit, in alphabetical
order, the names Of all persons liable TO pay any
duty, tax, or Incense under this act residing within
the assessment district, together with TIE value and
Assessments, or enumeration, as the case msy require,
Of the objects Liable to duty or taxation within such
district for which each such person is liable, or for
which any firm, company, or corporation 10 liable,
with the amount Of duty or tax payable thereon
and the second list shall exhibit, in alphabetical
order, the names Of all persons residing out OF the
collection district, owners Of property within the
district, together with tho value and assessment or
enumeration thereof, as the case may be, with the
amount Of duty or tax payable thereon rs aforesaid.
The forms of the said general list shall be devised
and prescribed by the assessor, under the direction
of the Commissioner Of Internal Revenue, and lists
taken according to such forms shall be made out by
the assistant assessors Rnd delivered to the assessor
uifh,n fh;rku q, ~ acko,R l. H. ga l. H. oAR "a |
aforesaid, requiring lists from individuals; or where
duties, licenses, or taxes accrue at other and different
times, the lists shall be delivered from time to time
"a they become due. And if any assistant assessor
shall fail to perform any duty assigned by this act
within The time prescribed by his precept, warrant,
or other legal instructions, not being prevented ther,-
from BY sickness or. other unavoidable accident,
every such assistant assessor shall be discharged
from Office, and shall, moreover, forfeit and pay two
hundred dollars, to be recovered for the use OF the
United States, with costs of suit.
Sec. Is. And be it further enacted, That the as
SCISSORS for each collection district shall, by adVer-
tisement in some public newspaper published in each
county within said district, if any such there be,
and by written or printed notifications. to be posted
up in a. least four public places Rithin eaoh assess
ment district, advertise ali persons concerned Of the
time and place within said county when and where
the lists, valuations and enumeratiOns made and
taken within said county may be examined; and
said lists shall remain open for examination Tor the
space of fifteen days after notice shall have feen
given as aforesaid And said notifications shall also
state when and where within said county, after the
expiration Of said fifteen days, appeals will be re-
ceived and determined relative to any erroneous or
excessive valuations or enumeratIOnS by the assis-
tanL assessors. And it shall be the duty Of the as
SCISSOR for each collection district, at the time fixed
f- bearing such appeal as aforesaid, to submit the
of the assistant assessors, and the lists
taken and returned as aforesaid, to the inspection Of
any and all persons who may apply for that purpose.
And the said assessor for each collection district is
hereby authorized, at any time within fifteen days
IRON and after the expiration Of the time allowed
for notification as aforesaid, to hear and determine
in q summary way, according to law and right, upOa
any ana ali appeals which may be exhibited against
the proceedings Of the assistant assessors; Provided,
That the question to be determined by the assessor,
on an appeal respecting the valuation or enumera-
ton Of property, or objects liable to duty or taxation
shall be, whether the valuation complained Of be
or be not in q Just relation or proportion to other
in the same assessment district, and
whether the enumeratiOn be or be not correct. And
appeals to the assessor as aforesaid shall be made
in writing, and shall specify the particular cause,
or thing respecting which q decision is re-
quested and shall, moreover, state the ground or
principle Of inequality or error complained of. And
the assessor shall have power to re-examine and
equRlizc the valuations as shall appear just and
equitable; but no valuation or enumeration shall be
without a previous notice Of at least FIVE
days, to the party interested, to appear and object 90
the same, if he judge proper; which notice shall be
given by q note IN writing to be left atthe dwelling
house, Office or place of business OF the party by