Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1862-08-14

assistant assessor, respectively which lists the said
asiesors and assistant Assessors hereby author
iKed and required 20 make according TO the best in
formation they can obtain and tor the purpose OF
making which they are hereby authorized TO enter
into and upon all and singular the prem es respte
lively and from the valuation ana enumeration so |
made there shall bel appeal,
SEC, 10, Andbsu huthu enacted That in case any |
person sha tie absent iron his her place OF resi- |
dence at the time assistant assessor shall cil 70
receive the list OF such lerson, shall be the duty OF
such assistant assessor TO leave at the place OF resi-
denee OF such person, with some person OF ,uuable
age and disc elton, isuoh be present, otherwise 10
depot in the nearest post Office written note or
memorandum, addressed 10 sue person, requiring |
him her 10 present to such assessor the list or lists
requ ed by this act within Ten days ON the date OF
such note or memoir ndum,
Sec H. Andbs q Jpihsr enacted That II any person,
on being ihed or lCquired, as aoTesaid sha re-
fuse neglect TO give such lit or lists WITHIN the
time required, aforesaid, II shal be the duty OF
the Tor the assessment district within VIII Oh
such person shall reside, and he Is hereby authorized
and required, to enter into and upon the pTtm,s, II
il be necessary ofsuoh person refusing or eglect-
ing and 20 make, acco ding TO the best Information
which he can obtain and on his own yieN and In
formation suoh lists of properly, goods, wares, and
M fchandie, and all articles objects liable 10
duty or taxation, owned possessed, under the
or Management OF SUCH person, as are required
by this act, including the amouo II any cue for
license; and in case OF refusal or neglect 10 make
such list, except in OF sickness, the assessors
shall thereupOn add fifty Ler centum 20 the amolnt
OF the items thereof and the lists made aud sub
sorbed by such sOr shall be taken and Ttputed
good aud suticient lists OF the persons and prop
u
purpose of this act ana the Ierson SO falling or neg
lecing unless in of sickness or failure to re
ceiVe the notice shall moreover forfeit aud pay the
sum of one hundred dollars, except where therwise
provided for, TO be recovered Tor the use OF the
| United States, with cost OF suit.
Sec ~ AA3 5su fsrlhsr enacted, That whenever
there shall be In any mt district sny proper
ty, goods, wares, merchandise articles or objects
not owned possessed by OF under the care or man
agement of any person persons within such dis
trict, and liable 10 be taxed afoTe aid and let
of which shall have been transmitted 20 The asstant
assessor in the manner provstd by hi act II sha
be the duty OF the assistant assessor tor sucn district
and he is hereby aut o. lied and required, to enter
into aud upon the premises where such property Is
situated and take such view thereof as may be nee
e~ary and make lists the same according to he
form prescribed, which lists being snoscrbed by the
said assessor, shall be taken and reputedas good and
sufficient lists of such property, goods, wares and
merchandise articles, or objects, as aforesaid under
and for the purpose OF this act.
Sec IL And b, it further enacted, That the owners,
possessors persons having the care or
of property, goods wares and merchandise, articles
or objects, not lying being within the ment
di,rict in which they reside, shall be permtt' 10
make out deliver the list thereof required by this
act pTovide the assessment d trict in which the said
otjects of duty or taxation are situated il therein
distinctly stated at the time and IN the manner pre-
scrbed to assistant the assessment dis
trict wherein such person resides. And 1t shall be
the duty of the assistant assessor who receives such
list to transmit the to the assistant assessor
where such objects of taxation situated, who
shall examine such list and If he approve the same,
he shall return it to the assistant assessor from whom
he received it, with his approval thereof; and If he
fails to approve the same he shall mark such alter
atoms therein he may deem to be just and proper
and shall then return the said list with such aera
tions therein or additions thereto to the assistant
assessor from whom he lived the aid list and the
assistant assessor where the person liable to pay Oh
tax des shall proceed in making the assess ment
| OF the tax upon the list by him so received, in all
respects the said list had been made out by him
| seh
! Sec. IA And be 1t further enacted That the lists
aforesaid shall, when not otherwise specially pro
| reference
that purpose BY this act aforesaid, and where
duties accrue at other and different times, the list
shall be AIKEN with reference to the time when said
duties become due; and he assistant assessors re-
spectivtly, alter collecting the said lists, shall pro-
coed to arrange the same and to make two general
lists-the first ofwhich shall exhibit in alphabetical
order, the names of all persons liable TO pay any
duty tax, license under this act residing withil
the assessment district together with the value and
assessment, enumeration, as the may require
of the objects liable to duty taxation within such
district for which each such person is liable or for
which any firm, company, or corporation IS liable,
| with 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, to
gether with the value and assessment or enumeration
there Of the case muy be- with the amount OF duty
or tax payable thereon as aforesaid. The forms of
tbe said general list shall be devised and prescribed
by the assessor under the direction of the Commits
sonsr OF Internsl Revenue and lists taken ording
10 such forms shall be made out by the asss tant
SCISSOR and delivered to the assessor within thirty
DAYS fer the day fixed by this act as Aforesaid re-
|
censes or taxes accrue at other and differ mt times
the list shall be delivered from time to time as they
due And hn r. r fha ta
time prescribed by his preoept, warrant CIR cthei
legal instructions, not being prevented therefron
by sickness other unavoidable accident. every such
assistant SCISSOR shall be discharged from office and
shall mo. cover forfeit and paw two hundred dollars
to recovered for the use of the United Sites with
cost of suit. -.
Sec IS And be IL further enacted That the assessors
for each collection district shall by advertisement in
some public newspaper published IN each county
within said district, if any such there be, and by
written printed notification to be pc IT, up in al
least four public places within each assessment dis
tric advertise all pers concerned the time anG
place within said county when and where the lists
Valuations and enumerations made and AIKEN within
said county may be examined and said lists shall
remain open for examination for the space of ftteeI
days after Office shall have been given aforesniC
And said not fcations shall also state when ant
where within said county, alter toe expiration o
said fifteen days appeals will be received and deter
mined alive to any erroneous or excessive vsua
ton merations by the assistant assessors And
it shall be the duty of the for each collection
district, at the time fixed for hearing such appeal
aforesa to submit the proceedings of the assistaH
assessor, and the lists taken and returned afore
said, to the inspection of any and all persons who
may apply for that purpose. Ard the said sol
Tor each collection district is hereby authorized, a
any time within fifteen days from and after the expi
ration of the time allowed for not fcation afore
said, to hear ami determine, in summary way, &C
cordng to law and right, upon any and all appeal
which may be exhibited against the proceedings o
the said assistant assessor: Prorded That the ques
ton to be determined by the assessor, an appea
respecting the valuation or enumeration ofproperty
objects liable to duty taxation, shall be- VIII the
the valuation complained OF be or be not in jus
relation proportion to other valuations in the SAINT
assessment district, and whether the ration b.
or be not cot. And all appeals to the assessor
, as aforesaid, shall be made in writing, and shall
specify the particular cause matter or thing respect
ing which decision is requested: and shall more
over, state the ground principle of nequali OF
, error @ implanted Of And the assessor shall av,
power to re-exsmine and equalize the valuations a
all ina and ahl hut ouati np
enumers ton shall be increased without a previous
office OF at least five days, to the party interested
to apper and object to the same If he ges proper
which petice sha be given by note in writing Il
be left at the dwelliR house, office, place Of
ness of the party by such assessor or an assistant
assessor, #s.1.gA
SEQ. 16. And b. II further enacted, That the said
assessors of each collection district respectively
shal, Immediately after the iration of the Ii ms
for he airing appeals, and from time time as d u
ties taxes or licenses become liable TO be sed
| make out lists containing the sum payable accord
ing to the prov isons of h act upon every object
duty or taxation in and .or each collection district
| hall nkain he aofaa