The Nashville daily union. [volume] (Nashville, Tenn.) 1862-1866, 1862-08-06

any Nlrcnt OF DlalEieA ANNNL % Hio United ENAle1
held In the district IN which such offence may be
committed shall be hned Ia sum not exceeding I've
hundred d0afs, ~ the discretion Of the Court, and
shall iny an costs end charges Of prosecution and
tho wilma lion nj rfur,erafin raonIred hv this act
shall in all such cases, and n all cases OF under val
nation under statement p such lists orstatemonts,
70 be made Aforesaid, upon lists, according 70 the
form prescribed 10 DO made out BY che assessors and
assistant asaesrs, respectively which lists the said
end assistant assesors are hereby author
zsd and required % nks RCcordng t0the best inor-
nation they can obtain and for the purposa Of max
ing which they are hUreby authorized 10 enter into
and upon all and singular tho premises, respectively
and frem che Valuation aud enumeration 30 made
there shall be no appeal
sac 10. AHd Be "a G,tLsr cnariea That IN case any
person shall be absent nom his or her place Of resi-
dencs az the Zine assistant agssssor shall cal Is
receive the gt OF such person. q shall be the duty Of
such assistant leave al the dluce Of resi-
dence o. such PERSON with some person Of suitable
uge and discretion, q such be present otherwise to
deposit ia The nearest poat-ofco a written note or
memorandum, addressed TO such person, requiring
him her to present 20 such assessor the list Or lists
required by this act within ten days nom the dnte Of
such note OF memorandum. I'LL. a..r
- $50 IL A'id bed aFiher sHdcisd, That If any per.
son, on being notified or required, as aforesaid shall
refuse neglect to give such list lists within the
time required Aforesaid IL shall be the duty Ofthe
assessor for the assessment district within which
such person shall reside, and ho Is hereby authorized
aud required ~ enter into nnd upon the promises, If
II be necessary, sf such persons refusing neg
Letting, and % make, aceoridg y the best inorna
tlon'whicl be can obtain, and On bis own Wow and
merchandise and all Articles objects liable TO duty
or taxation, owned possessed or under the care
management Of ieh person, az afe fequitod by this
act, including the amount, If any, due for license
and in Of refusal neglect TO make such lists,
except in Of seknas, the assessors shall there
upon add fifty per centum to the amount OF the
items thereof; aud the lists, made and subscribed
by such shall be taken and reputed good
and sufficient lists Of the persons and property for
which sneh person is to be taxed for the purposes Of
this act, aud the person falling eRleotng, nm
less In Of sickness failure to receive the notice.
shall, moreover, forfeit and pay the sum Of ono hum
drcd dollars except whtro otherwise provided for TO
be recovered for the Of the United States, with
costs Of suit. $50. 4 -.
Sac. 70. And be il further enacted, That Whenever
there shall be In any district any pTOp-
srty, goods, wares, merchandise articles 0deets,
not owned or possessed by or undor the care or man
seement q any person 9r psTsons within sgoh eis,
Of which shall have been transmitted 20 the assistant
ia the manner provided by this act II shall
be the duty Of the assistant assessor Of oh district,
and he Is hereby authorized and required to cutter
into and upon the premises where such property 10
situated aud take such view thereof may be necos-
sary, and to make lists Of the same, riding 10 the
form prescribed, which lists being subscribed by the
said assessor shall be taken and fspued good and
sufficient lists of such property, goods, wares, and
merchandise articles, or Objects IA aforossid under
aud for the purposes Of this act.
SEC. 10. dHd be Il further tadcei, That the owners,
possessors, persons having tho care or manage
men Of property, goods wares and merchandise ar
toles Objects not lying or being within the asseEs'
ment district Ia which they reside, shall be permit
tod to mako out and deliver the lists thereof required
by this act provided the assessment district y which
tho said objects Of duty taxation are Situated,
is therein distinctly stately at tho time and In the
manner prescribed 10 the assistant Of tho as
sessment district wherein such persons reside Aud
Il shall he the duty Of the assistant assessor who re-
ceives any such list transmit the to the
sistant where such objects Of taxation are
situa to- who shall examine such list aud II he ap.
proves the same he shall return Il TO the assistant
from whom he received IT, with his approval
thereof and If he fails 70 approve the same no sha
make sHch Altera tons thorein Nc may deem to be
Just and proper, and shall then return the said list
with such alterations therein additions thereto,
TO the assistant assessor nom whom he received the
said list and the assistant assessor, where the per-
liable 70 pay such tax resides, shall proceed in
making The assessment Of The tax upon the list by
him received, In all respects n the said list had
| been made ont by himself
sEc II. And 30 Il flrther enacted, That the lisis
aforesaid shall, where not other wise specially pro-
vided for, be taken with reference TO the day liked
for that purpose by this act, aforesaid and where
duties at other and different times, the Lists
shau te taken with reieTence to the time when said
DUTIES become due aud the assistant assessors, res
pecyely, afer collecting the said lists, shall proceed
to arrange the same, aud 20 make two general lists,
the first Of which shall exhibit, in alphabetical w
der the names of all persons liable to pay any duty
tax license under this act residihg within tho Is
scasmEnt district together with the value and assess
meut, or enumeration, as the case may require, OF
the objects liable 20 duty taxation within such dis
] trct for which each such person Is liable, or tol
which any Arm, company, or corporation IL liable
! with the amount Of duty or tax payable thereon
ana the second list Fnul OAhlDitt IN ulphAhetCAl OF
der the names Of all persons residing out OF the col
lection district, owners Of property within the dis
trct togethe1With the value md asseesment or emu
| meraton thereof, as che may 10, with the
amount of duty tax payable thereon, Aforesaid
The forms of the said general list shall be devised and
prescribed by the asaesaor under the direction Of h'
| Commissioner Of Internal Revenue and lists takeI
according to such forms shall be made out by the as
sstant aud delivered TO the within
thirty days AFTER the day fixed by this act aforo
said, requiring lists from individuals, or where du
| tea. Hpeuspa. at nENhr and ulleTUn
times, the lets shall be delivered from time 70 tint
| as they becOme due. And Il any assistant assosso
| shall fail TO perform any duty assigned by this ac
within the time prescribed by his preeept, warrant
| or other legal instructions, not being prevented
tharehOm by sickness or other unavoidable accident
every Each assistant assessor shall be discharged
from Office, and shall, moreover, forfeit aud pay ty'
hundred dollars 70 TO recovered for the use OF th'
| United States. - 90
for each collection district shall by advertise
/ uibnt In some public newspaper published IN eaet
county wti said district, II any such there be- ne
by written or printed notifications, TO be posted ~
Ia at least -four public places within each assessmen
DISTRICT advertise al persons CONCERNED Of the tint
| and place within aid county when aud where ID,
lists yalua dohs, ami enumefbtions madeand take1
within said county may be examined and said list
shall remain open for examination for the space o
| fifteen days after notice shall have been given 81
aforesaid, And said notifications shall also atst,
when aud who're within said county alter the eNpir
alton Of said nfteon days, appeals vii be Received
determined relative To any erroneous or eXcessiY,
valuations or euumeratioua by the assistant asses
sors. And 10 shall Re She duty 81 the assessor tO
each collection district az the time fixed fer hearing
such appeal as aforesaid, TO submit the proceeding
Of the assistant assessors, and the lists taken aud
turned as aforesaid, TO the inspection ofany aud a
persons who may apply for that purpose, And tA'
thorized, at any time within hfteen days from an,
aiter tho expiration Of tho time allowed tor nothca
tiOn as aforesaid 20 hear and determine, In a suro
mary way according Go Law aud right, upon any RIl
all appeals which may be ozhibitsi against the pro
cecdin of the said assistant assessors; Prqriicd
That tho question to be determined by tho Assessor
on an appeal respecting the valuation or onumera
shall be-, whether the valuation complained Of be o
he not In just relation or proportion 10 other valu
ations IN The Yams assvssmeut district and whethe
the onumetatioH be or DO not correct. Aud all ap
peAls 20 tho ssaessor, Aforesaid shall he mado
tor of Wing respecting which deeisiouis requested
and stal, moreover, state the ground or principle
inequality or error complained Of And the asscsse
slall have power 1. reoKamine and equaliAs the va
valuation enumeration shall be Increased sithou
previous notice, Of at least i've days, 60 the part
interested, 20 appear and object Go the same, II
Judge proper which notice shall DO given by moi
IN writing Co be lot at the dW, Hing house, u1ce,
place OF business OF the party by such assessor on a
sgc. l6. And Ls tsrtlsr enacted, That the said II
SCISSORS Of each collection district, respectively 5hui
immediately eiicr the expiration Of the time G
hearing appeals, and, hom time 10 timO, as dutio
taxes, or hOopaos become liable 60 DO assessed NAL
. out lists containing the sums payable according
the provision OF this act upon every object OF Au
or aXatiun la aud for zach collection district, whiJ
Lists thal contain the name OF each person rcsidil
within the said district, owning on having the ca
or supcriuteudcuco OF property lying within the "a
distriot which d. liable % the said tua, or engaged
any huslneCs or pursuit requhiug license, VII
such person OF persons are known together with q
/ sums uayahlc by each and Wharr there Be- any ~
perty Witldn any COLLECTION district aplo 20 the ~
h,ont OF che aid duty OF tax MOI owned or occupi
by or under the suucrintcndcuce of any person r'
dent therein, there shall boa separate llst OF su
. | property, sIeciD che sum payable ANA the MAJ
| of The TrspcciiNu pruprtvtprsi whore kuuNn'
tbe assistant asst ssor making qua any such SCAR
list shan transmit thcrcirum 90 The assistant ass
/ sor where the Ier.0ns liable 90 pay such tax fesl