New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1862-07-01

meratlOn be or be not correct. Anu all apPtaS VI
the Assessor aforesaid, shall be made IN writing,
and shall specify the particular cause, matter, or
thing respecting which decision is requested; ano
ehall moreover state the ground principle Of inc
quality error complained Of And the Assessor
shall have power TO re-exanlne and equaIze The
uaions az shall appear Just aud equitable; but no
valuation or enumeration shall be increased without
previous notice Of AZ least five days. 20 The party
Interested to appear and object 20 the same, II he
Judge proper; which Notice shall be given by note
i'll wiring TO be LETT at the dwelling house, Office, or
place Of business OF the party by such Assessor o.
an Assistant Assessor
| SEC IL. And be it further enacted, That the said
Assessors Of each collection district, respectively,
shall Immediately after the expiration OF the time
for hearing appeals, and from time 10 time as duiles,
taxes or licences become liable 10 be assessed, make
ont lists containing the sumo payable according 20
the provisions Of this act upon every object OF duty
or taxation in and for each collection district, which
lists shall contain the name OF each person residing
within the sad district owning or having the care or
superintendent OF property lying within The said
district which liable the said tax, engaged IN
any business or pursuit requiring license, when
such person persons are known together with the
sums payable by each and where there 10 any
properly within any collection district liable to the
| pay nent Of the said duty or tax. not owned or
occupied by or under the superlnteDdence OF
any person resident therein, there shall be sep
arate list Of such property, specifying the sum paya-
| ble and the names Of the respective propretors,
| where known. And the Assistant Assessor making
out any such separate hst shall transmit thereirom
TO the Assistant Assessor where the perrons liable
to nav such tax reside or shall have their principal
place of business copies Of The lit of property held
by persons liable TO pay such lax, 70 the end that
the taxes assessed under the provisions OF this ac
may be paid within the collection district where the
persons liable TO pay The same reside or may have
their principal place Of business And III all oascs
the said Assessor shall fufnieh 70 the Collectors Of
the several collection districts, respectively within
ten days after the time Of heg appeals, and from
time TO time thereafter as req .ifci, certified copy
Of such list Lists for their proper collection dis
tricts; aud in default OF performance of the duties
enjoined upon Assessors by the section they shall
several V and Individually forfeit and pay the sum
OF 500 to the use Of tne United States; and, more
over, shall forfeit their compensation as AsscssoFs:
Provided, That it shall be in the power Of the Com
missioner of Internal Revenue 20 exonera,e any A.
aforesaid from such forieltures, III whole or
in part, as TO him shall appear jnst and equitable.
SEC l.. a be It further enacted, That there
shall be allowed aud paid 10 the several Assessors and
Assistant Assessors for their services under this act,
each Assessor 81 per day for every day employed ID
making the necessary arrangements and giving the
necessary lnstruc'uns 20 The Assistant Assessors Tor
the valuations; ard q per day for every day
poyed III hearing appeals revising valuations, and
making ont lists agctgbly 20 the provisions Of tbis
act ard Il for every 100 taxable persons contained
In the tax let as delivered by him 20 said COllec-
tors and forwarded 10 the Commissioner Of Internal
Revenue; 10 each Assistant AssessOr s. for every
day actually employed III collecting ss and making
valuations, the number II dayt necessary Tor thai
purpose be certified by the Assessor aud approved
by the Commissioner Of Internal Revenue and -
for every 100 taxable persons contained ia The tax
lst, as completed and delivered by him to the As
SCISSOR. And The sald Asfess0rs ard Assistant A.
sessors, respectively. shall also he allowed thei.
necessary and reasonable charges Tor stationery and
blank books used IN the execution Of their duties,
NJ b.. herr eness. al.l he ia full
Tor al eIpcnres not otherwise particularly author
ized Provided, The Secretary of the Treasury
shall be, aud be IL hereby, Authorized 20 fix such
Additional raies OF compensation 10 be made %
Assessors and Assistant Asse,sors in The States
OF California and Oregon and che Terrific
rice a. may appear - bin to be Ms; and litabe in
consequence Of the greater cost Of living and travel
ing ia 'hose States aud Territories and ~ may IN
his Judgment be necessary 10 secure the services OF
CON eieni aud ell ent men, provided the rates Of
conformation thus allowed shall not exceed tn. rates
paid TO similar officers IN such States and Territories
res pectiyry. In cares where collection district
embraces more than single Congregational district
the Secretary Of the Treasury may allow The A.
tessor such COMPENSATION IA Re may deem necessary
SIC. Is. And be il further enacted hat each Col.
lector, on receiving Il hst, Aforesaid, and from
time to time such lifts msy be received from The
said Asressors, respectively, shall snbfcrbe three
receipts; Of which shi,ll he given on iul and
correct COPY OF such list, which list shall be de-
liyered by him to- and shall remain WITH the Asses
sor OF hi- collection district, and shall be open To the
ins peoion Of any person who may apply 10 inspect
the same and the other two receipts shall he given
on aggregate statements of the lists Aforesaid
hibing the gross amount Of taxes 10 be collected III
bis collection district, OF which aggregate state
Inen. aud receipts shall be transmitted To the Com
missioner OF Internal Revenue and the other 10 the
Flint Controller Of the Treasury; and all lists re-
ceived from time 10 time, AZ Aforesaid, thall be III
like form and manner transmitted az aforesaid.
Aud h. 4 fn.r cd Hsf earh of
said Collectors shall within ten DAYS after receiving
his annual collection list from the assessors, respect
lively, as aforesaid, give notice, by advertisement
published III each county in his collection district, IN
one newspaper printed in such county, II any such
there be- and by notifications to be posted up in AT
least four public places IN each county Ia his cOec
ton district that the said duties have become due
and PAYABLE, and state the time and place within
said county at which he will attend 10 receive the
same which time ehall not be less than ten days
after such notification; and all persons who shall
neglect TO pay the duties and taxes 80 as aforesaid
assessed upon them TO the Collector within the time
sueciied shall be liable to pay ten per centum
additional upon the amount thereof, the fact OF which
liability shall be stated in the advertisement and
notifications aforesaid. Aud with regard to sll per-
sons who shall Degec, TO pay az aforesaid, II shall
be the duty VI the Collector in person or by deputy
within twenty days after such neglect, TO make
demand personally, or at the dwellings or usual
places of business Of such persons II any they have
for payment OF shid dulles OF taxer, Win Ten per
centum additional Aforesaid. And with respect 10
all such duties or taxes as not included in the
annual lists aforesaid, and all taxes and duties the
collection Of which il not otherwise provided for in
this act, il shall be the duty Of each Collector, in
person or by deputy to demand payment thereof, in
manner aforesaid, within ten days from and after
receiving the list thereof from the Assessor; AMI If
me annual and other duties shall not be paid within
ten DAVIS from and afler such demand thereof
hall be lawful tor such Collector or his deputies
to proceed TO cOllec: the said duties OF
taxes with ten per centum additional thereto, IA
1.and LIZ IL mini md .nle nf the pOod chAfiels