The weekly Ottumwa courier. [volume] (Ottumwa, Iowa) 1857-1872, 1862-07-12
oIESERtEs. vol. IA, NO, IS
EnMs.ss1,Se.fnAdvanss

transmit the same to The assistant as
SCISSOR where such objects Of taxation arc
situate, who shall examine such list !: and il
he approves the same he shall returnsit to
the assistant assessor from whom he recciy-
ed it., with his approval thereof; and if he
fails to approve the same, he shall make
such alterations therein as he may deem TO
be just ana proper, aud shall then return the
| said list, with alterations therein or atlli.
| tons thereto, to the assistant Assessor from
whom he received the said list, and the as.
sistant assessor, whore the person Liable to
pay such taxes resides. shall proceed in ma
king the assessment ofthe tax upon the list
by him so received, in all respects as If the
said list had been made out By himself.
| Sec IA. And be it furthsr enacted, That
the lists aforesaid shall, where not otherwise
specially provided for. be taken with refer
ence to the day fixed for that purpose by
this act, as aforesaid, and where duties ac-
crrle at other and difflront times, the lists
shall be taksn with reference to the time
when said duties become aue; and the as
sistant assessors. respectively, after collect.
ing said lists, shall proceed to arrange the
same, and to make two general 1istsAthe
first Of which shall exhibit, in alphabetical
order, the names of all persons liable to pay
any duty, tax or license under this act resi-
ding within the assessment district togsth-
y, oDI
meration, as the case may require. of the OBJ
jects liable to duty or, taxation within such
district for which each such person is liable,
or for which any Arm, company Or corpora
ton is liable, with-the 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 dis
t:;ct, owners Of property within the district,
together with the value and assessment or
enumeration thereof. as the case may be.
with the amount Of duty or tax payable
thereon as aforesaid. The forms Of the said
general list shall be devised and prescribed
by the assessor, under the direction of the
Commissioner ofslnternaL 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, H.
censes or taxes accrue 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 narform any
duty assigned by this act within the time
prescribed by his precept, warrantaor other
legal instructions, not being prevented there
from by sickness or other unavoidable acci-
dent, every such assistant assessor shall be
discharged from office, and shall, NOR cover,
forfeit and pay two hundred dollars, to be
recovered for the use of the United States,
with costs of snit asa st '.ET - = go
Sec. Is. And be 1t further enacted. That
the assessors for each collection district shall,
by advertisement in some public newspa.
per published in each county within said
district, If any such there be, and by writ
ten or printed notifications, to be posted up
in at least four public places within each as-
sessment district, advertise all persons con-
cerned of the time and place within said
county when and where the lists. valuations
and enumerations made and taken within
said county may be examined; and said lists
shall remain open. for examination for. the
space offifteen days after notice shall have
been given as aforesaid. And said noti6ca-
tlons shall also state when and where with,
in said county after the expiration Of said
fifteen days, appeals viii be received and de-,
terminad by him relative to any erroneops
and excessive valuations OF enumerations by
assistant assessors. And it shall be the du-,
ty of the assessor for each collection district,
at the time fixed for hearing such appeal as
aforesaid, to submit the proceedings Of the
assistant assessors, to the inspection Of any
and all persons who may apply for that pur;.
pose. And the said assessors for each col
lection district is hereby authorized. at any
time within fifteen days from and after the
expiration Of the time allowed for notifca-
tion rs aforesaid, to hear and determine, in,
a summary way. according to law and right,
npon any and all appeals which may be ex-.
hib,ted against The proceedings Of the assist,
snt assessors: Provided, That the question
to be determined by the assessors, on an ap-,
peal respecting the valuation or enumeration
Of property. or objects liable to dutyyor tax,
alton, shall be, whether the valuation COM.
planned OF be or be not In just relation or
proportion to other valuations in the sams
assessment district, and whether the emu
meration be or be not correct. And all aNr.
peals to the assessor, as aforesaid, shap b.
made in writing, and shall specify the par:
ticular cause, matter or thing, respecting
which decision IS requested; and shan.
moreover, state the ground OF. principle of
inequality or error complained Of. And the
assessor shall have power to re-examine and
equalize the valuations as shall appear jusk
and equitable; but no valuation or enumersA
alton shall be increased without . previonGs
notice. Of at least Ave days, to the party
terested, to appear and object to the sai9ps
If he judge proper; which notice shah
given by q note in writing, to be left At
dwelling house. Office or place Of bpsiu(
of the party by such assessor or an assieta9
assessor. -, b
Sec. 16. And bs.its further enacted. =
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