The daily Evansville journal. (Evansville, Ind.) 1862-1863, 1862-08-06

Cal and management as Aforesaid.
SEC. Q. AMI be it tuFther enacted, That IL any
such erson shall deliver or di close to any
or or assistant appointed in pursuance of
this act, aud req ITing list or hsfs aforesaid,
any false or fraudulent liss stat meut, with in
tent to defeat tr tvade the valuat on or enumera
tion hereby intended to be made, such person SO
o1end ng, and being thereof convicted on indict-
ment found therefor in any circuit or district court
of the United States held in the district in which
such ofsnse may be commit sh al lie fined in u
sum not exceating $500, at the di erection of the
court and shall pay all costs and char yes Ut pros
ecution; and the vaua ion and enumeration
quired by this act shall. in all such cases. and in
all ca es OF under valuation under st tement in
such lists or statements, be made, as aforesaid
upon lsis according to the foI prescribed, to be
made out by the essors assistant ASSESSOR,
respectively whicn lists the said assessors and
Sstant assessors are htreb, authorized and requir
Q. to make sccordif to the best information they
can obtain, and for the purp OF making which
they ere hereby nu horized 10 enter into and upon
all and singular the premises, respectively and
from the valuation and enumeration m .de tLece
81 all be no appeal.
Sec 10. And be it fuI ther enacted, TIL IT 10 care
any person shall be absent from his her placs Of
residence at the time an assistant assessor shall
call to lectiSe the list of scch person, it hall be
the duty of such assistant essor to leave at the
place Of residence of such person, with some per-
Of suitable age and ciscretion If such be pres.
ent, otherwise to deposit in the neRsest postoioe
q written note or memorandum, addressed to such
person, requiring him or her to pre- ent to such
SCISSOR the list or lists required by this within
ten days from the date Of such note or memOran-
dunn.
Sc. IL. Ard be it fu ther enacted, That if any
person, on beng notified required, afores nd,
shall refuse or neglect TO give such list lists
within tn time req ;ired, aforesaid it shall bs
the dty of the assessor for the assessment district
wit lin VIII ch such person shall res de- and lie is
hereby authorized and required, to enter into and
u'tn 'hs prsmses, If 1t be necessary, OF such pr
son 40 refusing or neglecting, and to make, accor
din; to the best inf rmation which he can obt sin
and on his own view and information, such lists of
property, goods, wa. es and merchandise, and all
a tices or objects lab to duty or taxation, own
ed or possessed, under the care and management
OF such person. as are requr ed BY this set iucud.
ing the amount, If any, due for license and in
case of refusal or neg ect to make such lists, ex-
cept in eases of sickness the assessors shall there
upon add fifty per centum to the amount of the
Items thereof and tue lists made and subscrib.
cl by such assessor, shall be taken and reput cd AS
coed and sufficient list of the PERSONS and proper
| ty for which such person is n be taxed for the
purpss 3 OF this act and the person falling or
neglect g, un' 'ess ia case of sckne failure to
receive tie notice, shall, moreover, fJrfeit and
pay the sum Of one hundred dollars, except where
otherwise provided for, to be recovered for the use
| Of the United States, with costs o. suit.
Sec IL. And be it further enacted, That when.
ever there shall be in any assessment district any
property, goods, wares, aud merchandise, articles
! or objects, not owned or possessed by, or under
the 're or m inagement OF, any person or persons
| within such district, and liable to te taxed as
afo esaid, and 10 list OF which shall have been
transmitted to the assistant assessor in the manner
provided by this act, it shall be the duty of the
1 hereby
authorized and required TO enter into and upon
the premises whe.e such property is situated, and
IA e such view thereof may be necess lry, and,
to make lists OF the same, according to the form
presc,i ed, which lists, being subscribed by the
| said Assessor, shall be taken and reputed good
aud sufficient lists OF suc1 property, goods wares,
and 'rchandse, articles, or offsets as aforesaid,
| under and for the purposes OF this act.
Sec. Ii. And be 1t further enact, ID, That the
owners, poss. s55rs, or persons having the
management of property, goods, wares and mer-
oh 1lsf nwf.
| wi hin the assessment district in which they re-
| side, shall be permitted to make out and deliver
the lists thereof required by this act provided the
assessment district in which the Sad objects of du
| ty or taxation are situ1ted as therein distinctly
ststed) at the time and ia the Inannor prescribed
to the Assistant Assessor OF the assessment district
| wherein such person reside. And it shall lie the
| duty of the assistant assessor, who receives any
such list, to transmit the to the asss
SCISSOR where such obj cts of taxation are situate
who shall examine such list; and if he approves the
same, he shall return it ths assistant assessor
from whom he received it, with his approval there
of; and il he fails to approve the ;, he shall
m be iSsst m and proper and SAIL died & fs nay ae I'M to
with such alterations therein or additions thereto,
to the assistant assessor from whom be received
the said list and the ASST tant where the
person liable pay such tax resides, shall proce,
in making the assessment of the tax upon the list
by him received, in all respects as II the said
list had been made out by himself.
Sec. IA. And be it further enacted, That the
lists aforesaid, shall, where not otherwise speci-
day fixed for that purpoee cy this act, as afore-
s4id and where duties accrue at other and differ
eHt times the lists shall be taken with reflr.nce
TO the time when said dutie become due and the
assistant assessors, respectively after collecting
the said lists, shall procaed to arrange the eame
and to mako two general lists-the first OF which
shall exhibit, in alphabetical ORDER the oi
all persons liable to pay any duty, tax, or license
under this act siding within the assessment dis
trict, together with the value and assessment Oh
: enumeration the case may require, of the OBJ
: jccts liable to duty or taxation within such dis
trict for which each such person is LIABLE or fol
. which any firm, company, or corporation Is liable
: with the amount of duty or tax payable thereon
: and the second list shall exhibit, in Alphabetical
order, the names of all per ons residing out OF thu
collection district, owners Of property within the
district together with the value and assessu Ia
or enumo alton thereof as the may be, will
the amount of duty or tax payable thereon a
afor d. The forms of the said general list shal
8 be devised and prescribed by the assessor, unde
l. the direction of the Commissioner Of Interna
Revenue and lists ta ken accOrdir 6 to such form
- shall be made out by the assistant assessors an
l. delivered the with thirty days ate
the day fix.d by this act aforesaid, requiring
y lists from individuals, where duties, licenses
y or taxes accrue at other aId different times tn
lists shall be delivered from time to time as the
il become due. And IL anv assistant assessor shal
fail to perform any Guty assigned by this act with
in the tim prescribed by his precept, warrant,
other legal INSTRUCTIONS not being prevented there
ID from BY sickness or other unavoidable accident
ID every ssch assistant assessor shall be discharge
lr from tfice, and shall, moreover, forfeit and pa
u 5000, to be recovered for the uss OF the Unite
g. States, with costs OF suit.
1T Sec Is. And he IT further enacted, That the as
for each collection district shall by adveI
8, tisement In some public newspaper published 4
ed each county within said district if any such heI
" be, and by written printed notifications, to
ne sted up in at least four public places within eac
assessment district advertise all persons concerE
ne ed of the time and place wi hin said county whe
IL and where the lists, valuations and enumeration
ca made and taken within said county may be exam
%. ined and said lists shall remain open for
ed alton for spGce of fifteen days after noce sha
:. have been given aforesaid. And slid notihci
u tons shall also st ate when and where wi thin sa
'e- county, after the expiration of said fifteen da
or appeals will be received aud deter mined elatve
ais any erroneous or excessive valuations or enumer
n tions by the assistant assessors And- it shall
the duty OF the for each collection dstriC
ay at the time fixed for hearing such appeal afort
", sad to subm the proceedings of the assistant
me sessors and the lists taken and returned afor
nd said to the inspection of any and all persons wi
ed NAV apply for that purpose. And the said asses
or ior each collection district is hereby authoriz
Dg at any time within fifteen days from and after t
&C. expiration Of the time allowed for notification
The af 1resaid, to hear and determine In q summs
res way, according to law and right, upon any and
'ay appeals which msy be exhibittd against the p
Ia ceedipgs Of the said assistant ossessors: Provide
of That the question to be determined by the asse
49, or on an appeal respecting the valuation or en-
re- merativu Of property, or objectI liable to duty
Gu taxation, shall be, whether the valuation co
MS planned Of bo or be not In just relation or prop
urn lion TO other valuations in the same assessing
as district and whether the enumeration be OF be
pg corr ect And all appeals to the assessor as 40
ftf said, shall be made in writing, and shall spec
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