Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1862-02-15

with their improvements. buildings, and dwell
ling houses, made liable to taxation under
this act by reference - well a. to any lists Of
assessment or collection taken under the laws
Of the respective States, rs to any other rec
ords or documents, and BY al other lawful
WAYS and means, and to value and enumerate
! the said objects Of taxation in the manner
prescribed by this act, and in conformity with
the regulations and instructions above men,
! toned
SEC. 13. Asd be Il Gvskey enacted. That
the said direct tax laid by this act shall be
assessed and laid on the value of all lands
and lots of ground, with their improvements
and dwelling houses, which several articles
subject to taxation shall be enumerated and
valued, by the respective assessors, at the
rate each of them is worth in money ON the
first day of April, eighteen hundred and six
ty.two: Prorided. houccer, That all proper
ty, of whatever kind, coming within any Of
the foregoing descriptions, and belonging to
the United States or any State, or permanent
ly or specially exempted from taxation by
the laws of the State wherein the same may
be situated at the time of the passage Of this
act, together with such property belonging to
any individual, who actually resides thereon,
as shall be worth the sum of five hundred
dollars, shall be exempted from the aforesaid
enumeration and valuation, and from the d.
rect tax aforesaid: And 2v0rided further,
That in making such assessment due regard
shall be had to any violation that may have
been made under the authority of the State
or Territory at any period nearest to said
first day Of April.
SEC. IA. Ind be ii. further enacted, That
the respective assistant assessors shall, immc-
diately after being required as aforesaid by
the assessors, proceed through every part Of
their respective districts and shall require oil
persons owning, possessing, or having the
care or management of any lands, lots of
ground buildings, or dwclling-houses, lying
and being within the collection district where
they reside, and liable to a direct tax as afore-
said, to deliver written lists of the same;
which lists shall be made in such manner as
may be directed by tho assessor, and, as far
as practicable, conformably to those which
may be required for the same purpose under
the authority of the respective States.
SEC. Is. And be 1t further enacted, That
if any person owning. possessing, or having
the care or management OF property liable to
direct tax, as aforesaid, shall not be pre-
! pared to exhibit written list when required,
as aforesaid, and shall consent to disclose the
particulars of any and all the lands and lots
Of ground, with their improvements, buildings,
and dweling-houses, taxable as aforesaid,
then, and in that case, it shall be the duty of
the officer to make such list. which. being dis
tinctly read and consented to, shall be re-
ceived as the list of such person.
SEC. 16. And be IT. further enacted, That
if any such person shall deliver or disclose to
any assessor or assistant assessor appointed
in pursuance of this act, and requiring list
or lists. as aforesaid, any false or fraudulent
list, with intent to defeat or evade the valua-
ton or enumeration hereby intended to be
made, such person, so offending, and being
thereof convicted before any court having
competent jurisdiction, shall be fined in sum
not exceeding five hundred dollars, at the dis
crction of the court. and shall pay all costs
and charges Of prosecution; and the valuation
and enumeration required by this act shall. in
all such cases, be made, as aforesaid, upon
lists. according to the form above described,
to be made out by the assessors and assistant
assessors. respectively; which lists the said
assessors are hereby authorized and required
to make according to the best information
they can.obtain, and for the purpose Of max
ing which they are hereby authorized to en-
ter into and upon all and singular the prem
ises. respectively; and from the valuation
and enumeration 40 made there shall be no
appeal
SEC. IA. Asd Be IL fsrtAev esncte1. That
in case any pcr.on shall be absent from his
place of residence at the time an assessor shall
call to receive the list of such person. il shall
be the duty of such assessor or assistant as
s.,s."r te ls.ave .. the hoHse OF place of resi-