Charles City Republican intelligencer. [volume] (Charles City, Iowa) 1861-1864, 1862-07-31
" "dolsstharb tbe Course Of empire takes its Wlm."


scribed by the said assessor. shall be
taken nnd reputcd as good and sufli-
cient lists of such property, goods,
wares, and merchandise, articles or
objects, as aforesaid, under and for
the purposes nf this act.
Sec l3. And be it further enacted,
That the owners, posscssors, or per-
sons having the care or management
of property. goods, wares and mcrch-
andisc articles or objects, not lying
or being within the assessment
district in which they reside, shall be
permitted to make ont and deliver the
lists thereof required by this act (pro-
vidcd the assessment district in which
the said objects of duty or taxation
are situated is therein distinctly sta
ted at the time and in the manner
prescribed to the assistant assessor Of
assessment district wherein such per-
sons reside. And it shall DC the du-
ty of the assistant assessor, who re-
ceivcs any such list, to transmit the
same to the assistant assessor where
such objects Of taxation arc situate,
who shall examine such list and if
he approves the same, he shall return
it to the assistant assessor from whom
he received it, with his approval there
of, and he fails TO approve the same,
he shall make such alterations there
in as he may deem to be just and prop
er, and shall then return the list with
such alterations therein or additions
thereto, to the assistant assessor
from whom he received the said list
and the assistant assessor, where the
person liable to pay such tax resides,
shall proceed in making the assess
ment of tho tax upon the list by him
SO received, in oil respects as if the
said list bad been made out by him.
self.
Sec. IA. And be it further enacted,
That the lists aforesaid shall, where
not otherwise especially provided for,
be taken with reference to the day
fixed for that purpose by this act, as
aforesaid, and where duties accrue at
other and different times, the lists
shall be taken with reference to the
time when ssid duties become due !;
and the assistant assessors, respective
ly, after collecting the said lists, shall
proceed to arrange9he same, and to
make two general lists-thc first of
which shall exhibit, in alphabetical
order, the names Of all persons liable
to pay any duty, tax, or license under
this act residing within the assess
ment district, together with the value
and assessment, or enumeration, as the
case may require, Of tho objects, lia-
BILE to duty or taxation within such
district for which each such person is
liable, or for which any firm, company,
Or corporation is liable, with tho am
cunt 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, together with the value and
assessment or enumeration thereof,
as the case may be, with tho amount
of duty or tax payable thereon as
aforesaid. Tho forms of the said
general list shall be devised aud pre-
scribcd by tho assessor, under the d.
rection Of tho commissioner Of Inter
nal Revenue, and lists taken according
to such forms shall be made out by the
assistant assessors and delivered to
the assessor within thirty days after
the day fixed by this act as aforesaid,
requiring lists from individuals, or
where duties, licenses, or taxes &C
crue at other and different times, the
lists shall be delivered from time to
time as they become due. And if any
assistant assessor shall fail to per-
form any duty assigned by this act
within the time prescribed by his pre-
cept, warrant, or other legal instruc-
tions. not being prevented thcrelrom
10y sickness or other unavoidable ac-
cident, every such assistant assessor
shall be discharged from Office. and
shall, moreover, forfeit and pay 5000,
to be recovered for the use of the Uni
ted States, with costs of suit.
Sec Is. And be it 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 or
printed notifications to be posted up
in. at least four public places within
each assessment district, advertise all
persons concerned of the time and
place within said county when and
where the lists, valuations, and emu
merations made aud taken within
said county may be examined ; and
said lists shall remain open for exam
ination for the space Of fifteen days
after notice shall have been given as
aforesaid. And said notifications
shall also state when and where with
in said county, after the expiration Of
said fifteen days, appeals will be re-
ccived and determined relative to any
erroneous or excessive valuations or
cnumerations by tho assistant asses
sors. And it shall be the duty Of the
assessor for each collection district,
at the time fixed for hearing such ap-
peal as aforesaid, to submit the pro-
ccedings Of the assistant assessors, and
the lists taken and returned as AFORESAID
to the inspection of any and all persons
who may apply for that purpose
And the said assessor for each collec-
ton district is hereby authorized, at
any time within ten days fromandafter
the expiration of tho time allowed for
notification as aforesaid, to hear and
determine, in o summary way. accord.
ing to law and right, upon any and all
appeals which may be exhibited
against tho proceedings Of the said
assistant assessors: Provided, that
tho question to DO determined by the
assessor, on an appeal respecting the
valuation or enumeration Of property.
or objects liable to duty or taxation.
shall be, whether the valuation COM
planned of DO or be not in a justrelation
or proportion to other valuations in