Smyrna times. [volume] (Smyrna, Del.) 1854-1987, 1862-08-28
MISCELL ANGUS.
The New Tax Law,

AZ the Assessor and Collector to collect the Nation,
al Taxes have been appOintcd itmay be desirable on
the part of the public to know something of the |
qOdus oper0ndi by which it is done. AS was stated
in our last issue, John p. McIIear Of Wilmington,
has been opPuinted by the President, Assessor, and
G. H.B. Day, Of Dover. the Collector Of the taxes.
sFhe manner in which the tax law shall ope-
rate is meant to be summary. Tle sixth section
declares that it shall be the duty of all persons liable
TO pay taxes license fees stamp duties, to make
out lists of their liabilities Of tho amount Of their in
come, SC, for the information of the Assessors.
The law says that this is to be done before the
ls day ofScptembcr, 1862 but the seventh section
eslares that On that day, and on the LIST of
NJ in each successive year, and Z" from tine-tO
time tIereafer." the ASSISTANT Assessors shall pro-
s~ed through their districts to make inquiry to
tbs parties liable, and to value ard enumsratO tile
objects Of taxation. When persons who are taxable
neglect to make out the written lists, and shall
sent0 disclose the items of their liability, The As
SCISSORS are authorized to make the appraisement,
which, being read to the person interested and sign
ed by him, shall be received as if an original list
Tse delivery offalse or fraudulent statements with
the intentio6 of reducing the taxes of any one is
punishable by prosecution in United States Court
with a fine Of $500 and costs The Assessors are
81 asthor1ed in such case to make out lists of the
prePly Of the offender according to the best of their
knowledgs and judgement, and to enter upon the
Iremses of the patty who is liable to the taxes for
t's PsPOses Of procuring information. When the
Ca ne is completed, the Assessors are to add fifty per
espt. 30 the aecertained items and be coee
ted upon the whole amount. Property belonging to
sbsepsess d % be ascsrtsinfd ia liea nher. Where
the WOpeFiE IN sssssensstsdstFicts in which The
swher does not livsr be is authorized to make Ou
tbs list and transmit it to ths Assessor. . n. g.
The Assessors are to notify the public of the tim,
wssenatbe assessments made out and ready fo
sxamnstion and at least Eileen days before proceed
ing fasther. After that time the chief Assessor il
sdaPpOns times for hearing appeals ftsm Me valua
tons his subordiuates, and he has authority I,
hear and determine the same in summary way
according 70 law and right - '''''
After these formaties HE assessments are report
eds5 Che COLLECTORS HFhey after are rsqSired o. Civ
notice Of the times and places when and where ihe
win receive payment of taxes, giVing4o the parte
e,ncerned nokiess tiisA ten days time iuSwhieh the
can pay the lamQunt asssssed ssaihst them. Ate
che expiratons Of lvaaysiass fsHisths last day
gacs, tha eoleetors authorized 70 mike persons
application 20 those wo owe. addingt Ten per csntur
90 the OrigiaaI sasmand By way ofiunishaent fc
neglect of psorhpt payment. Ten days are allowe
% the passies sonesraed 10 come up and settle an
ifuswysdssnoe do soIin ilas time, the amounts d.
nssyqbs collected by ddiess and sale of the good
and chaitels Of the delinquent after delay ofins
hess than sem nor more thartwsnty days, when iher
ws he added costs and charges for tbs egplservies
Psrfarmsa.s Where the officer cannot find persons
prppersy 70 PAY The, tsseb be- may lsvysupon rs'
sstsss aRnd sell it. Where there is no Bid For III
same which Sin coyer. tia. amauni of tzxes. tL
emcef 10 anshorized 70 buJ tbs property on beha
o6hs uuied issatssJ whstsithe psoperty Is boagi
by an isaizdaal. W iss b esss dsss 6ar sle ssm,
Hat ihis sepsas epI tops assstiag9,t tide. % tn
owner Is perHssisd ton secss ahs tzaas within
pen 'srss asent s0f tti9 alAoaft paid BY d
Eff4 a3Ffa 4Sh8lsieI 1888