The Burlington weekly hawk-eye. [volume] (Burlington [Iowa]) 1860-1876, 1862-07-19
/ BURLINGTON, SATURDAY, JULY 10, 1862.

ou'iee Aho taxes levied or assessed within th,
Potl4n OF the district assigned to him which il
Dy sn,s acs veetea in the Collector himself; bu
eacn Ooiiecsor shall, in every respect, be re
sponsioie both to the United States, and to in
ulyiouAs' as she case may be, for all moneys
sonec'eo, ana ior every act done @ Deputy Col
lec,ol oy any OF bis deputies while acting Il
Vided, That nothing herein contained shall pre
vent any Collector from collecting himself the
wno'e or any part of the duties and taxes 90 as
sesseo and payable in his district. aeq l
oec. =. And be it further enacted. That II
snsn De the duty of any person or persons
Parsne.snips, hrms, associations, or corporations
nsoe Asoie to any duty, license, stamp, or TAI
IMPOSED ,.n oy this act, when not otherwise and
inherently provided for, on or before the frs,
uay OF August, 1862, and on or before the FIRST
Monoay IN May in each year thereafter, and in
al other cases before the day of levy, to make
i,ss or return to the assistant assessor of the
olstfict where located, of the amount of annual
income, the articles or objects charged with q
spec'ai duty or tax, the quality of goods, wares,
.oa merchandise made or sold, and charged
Win specific or cd yalorem duty OF tax, the
several rates and aggregate amount according to
sne respective provisions Of this act, and sccor.
olng 20 the provisions and regulations to be
prescribed oy the Commissioner of Internal Rev.
tenue, under the direction of the Secretary of
sae treasury, 1or which such persons, partner
snips, hrms,o iassociations, or corporatious are
liable to be- assessed under and by virtue of
the provisions Of this act. g9till a.Ir 80
Sec. 4, And be it further enacted. That the
instructions. regulations and directions as here
noetore mentioned. shall be binding on each
assessor and his assistants. and on each Colec.
tor ana his deputies, in, the performance of the
duties e0Joined by or under this act; pursuant
to which instructions the said assessors SHALL on
the first day of August, 1862, and on the first
Monday OF May in each succeeding year. and
from time to time thereafter, in accordance with
this act, direct and cause the several assistant
assessors to proceed through every part of their
respective districts, and inquire after and con.
cerning all persons being within the assessment
districts where they respectively reside, owning,
possessing OF having the care or management OF
any property, goods, wares, and merchandise,
articles or objects liable to pay any duty, stamp
or tax, including all persons liable to pay a Ii.
cense duty, under the provisions of this act, 10y
reference as well to any lists of assessment or
collection taken under the laws of the respec.
tive States, as to any other records or docu-
ments, and by all other lawful ways or means.
especially to the written list, schedule or return
required to be made out and delivered to the
assistant assessor by al persons owning, possess.
ing, or having the care or management of any
property, as aforesaid, liable to duty or taxation)
and to value and enumerate the said objects OF
| taxation, respectively, in the manner prescribed
by this act, and in conformity with the regula.
| tons and instructions before mentioned.
Sec s. And be it further enacted, That If
any person owning, possessing, or having the
| care or management Of property, goods, wares,
and merchandise, 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 consent to disclose the par.
ticulars Of any and al the property, goods,
wares and merchandise, articles and objects liza
BILE to pay any duty or tax, or any business or
occupation isbleto pay any license as aforesaid,
then, and in that case it shall be the duty of the
officer to make such list, which, being distinctly
owning, possessing, or having the care and man.
agement az aforesaid. .G,' o,lel
| Sec. 3. And be it further enacted, That il
any such person shall deliver and disclose to any
assessor or assistant assessor appointed in pur.
suance Of this act, and requiring list or lists,
Is aforesaid, any false or orfrsudulent.t or state.
ment, with intent to defeat or evade the valus.
ton or enumeration hereby intended to be made,
such person 70 offending, and being thereof con.
victed on Indictment found therefor in any cir.
cult Or district court of the United States held
In the district in which such offence 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 prosecution; and
the valuation and enumeration required by thia
oct shall, ip all such cases, and in all cases Of
under valuation or under statement In such lists
or statements, be made, % Aforesaid, upon lists,
according to the form prescribed, to be made
out by the assessors and assistant assessors, 70.
spectively; which lists the said assessors and a..
sistant assessors are hereby authorized and re.
lquired to make according to the best informa.
ton they can obtain, and for the purpose of ma.
king which they are hereby authorized to ente,
into aid upon al and angular the premises, re.
spectively; and from the valuation and enumer.
alton go made there shall be no appeal. -1.
Sec. 10. And be it further enacted, That In
case any person shall be absent from his or hei
place of resdence 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 per.
SOD, with some person of suitable age and dis
cretion, If such be present, otherwise to deposi,
in the nearest post Office written note or memo
randum, addressed to such person, requiring hin
or her to present to such assessor the list or list,
required by this act within ten days from the
date of such note or memorandum.
Sec. IL. And be it further enacted, That il
any person, on being notified or required, Il
aforesaid, shall refuse or neglect to give suct
list or lists within the time required, as afore
said it shall be the duty Of the assessor for tn.
assessment district within which such person
shall reside, and he is hereby authorized and re
CURED, to enter into and upon the premises, il
it be necessary, of such persons so refusing OF
neglecting, and to make, according to the bes
information which he can obtain, and on hisowr
view and information, such lists of property
goods, wares, and merchandise, and oil articles
or objects Liable to duty or taxation, owned o.
possessed, or under the care and management O
such person, as are required by this act, inclu
ding the amount, if any, due for license; and il
case Of refusal or neglect to make such lists, e1
cept in cases of sickness, the assessors shal
thereupon add fifty per centum to the amount o
the items thereof; and the lists, so made AM
subscribed by such assessor, shall be taken ant
reputed "a good and sufficient lists of the per
sons and property for which such person is t