Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1862-02-15

ment Of, any pesS0o or pesso0s WITH ~ such
district, and hable to be taxed - . afbresaid
and no list Of which shah BE- transn itted to
the assessor in the manner provided BY this
act, il shall be the duty of the sssessor for
such district and he 10 hereby authorised and
required. to enter into and upon the real es.
tate, If it he necessary, and take sueh view
thereof. and make lists of the same, according
to the form prescribed. which lists, being snb-
scribed by the said assessor. shall be taken
and reputed as good and sufficient lists Of
such property, under and for the purposes Of
this act.
SEC. 20. Asd Le It. fsrtker enacted, That
the owners, poesessors. or persons having the
care or management Of lands, lots Of ground,
buildings, and dwelling-houses, not lying or
being within the assessment district in which
they reside, shall be permitted to make out
and deliver the lists thereof required by this
act, (provided the assessment district in which
the said objects of taxation lie or be is there
in distinctly stately at the time and in the
manner prescribed, to the assessor Of the as-.
sessment district wherein such persons reside.
And it shall be the duty Of the assessors, in
all such cases, to transmit such lists, at tho
time and in the manner prescribed for the
transmission of the lists Of the objects Of tax
alton lying and being within their respective
assessment districts, to the assessor Of the
collection district wherein the said objects Of
taxation shall lie or be Immediately after the
receipt thereof; and the said lists shall be
valid and sufficient for the purposes Of this
act and on the delivery Of every such list,
the person making and delivering the same
shall pay to the assessor one dollar which he
shall retain to his own use.
SEC. 21. And be IL. further enacted, That
the lists aforesaid shall be taken with refer
ence to the day fixed for that purpose by this
act, as aforesaid; and the assistant assessors,
after collecting the said lists,
shall proceed to arrange the same, and to-
make two general lists; the first Of which
shall exhibit, in alphabetical order, the names
of all persons liable to pay a tax under this
act residing within the assessment district.
together with the value and assessment Of the
objects liable to taxation within such district
for which each such person is liable, and,
whenever so required by the assessor, the
amount of direct tax payable by each person
on such objects under the State laws impos-
ing direct taxes; and the second list shall ex-
hibit, in alphabetical order, the names Of all
persons residing out of the collection district,
owners of property within the district, togeth-
or with the value and assessment thereof,
with the amount of direct tax payable there
on as aforesaid The forms Of the general
list shall be devised and prescribed ny the
assessor, and lists taken according to such
form shall be made out by the assistant as
SCISSORS and delivered to the assessor within
sixty days after the day fixed by this act, as
requiring lists from individuals.
And if any assistant assessor shall fail to per-
form any duty assigned by this act within
the time prescribed by his rrccept, warrant.
or other legal instructions, not being prevent
ed therefrom by sickness or other unavoida-
bic accident, every such assistant assessor
shall be discharged from Office. and shall
moreover, forfeit and pay two hundred dol
lars, to be recovered for the use Of the United
States in any court having competent juris-
diction, with costs of suit.
SEC. 22. Axd be it /srtAer enacted, That
after the valuations and enumer-
ations shall have been completed as aforeeaid,
the assessor in each collection district shall.
by advertisement in some public newspaper
If any there be in such district, and oy writ
ten notifications to be publicly posted up IN
at least four Of the most public places in each
collection district, advertise all persons con-
cerned Of the place where the said lists, valu-
ations, and cnumerations may be scen and ex-
amincd; and that during twenty-five days the
publication of the notifications, - aforesaid.
apucals will be received and determined BY
him relative to any erroneous or execes'v"
valuation or enumeratious by the ssscssoT.
And il shall be the duty Of the assessor in
zach collection district, during tvcnfy-hve
,lays after the date Of publication to Be made
as sfor~said. to submit the proceedings Of the
css;stant asscssors and the list by them re-
cc;ved or taken as aforrszid to the inspection
Of aav and IN pcsrous who shall apply tsr
purpose; and the said assessors ars eesecy
suthosised to receive. hear. sad detss.'nA N
a summary way. according to Isw and nehs'
npon any and IN appeals which may be ex.
h;bit~d against the proceedings of the -
essrsaoss: Prsrilad airsys. That It shen oc
.he dusv Of said assessor to advertise and ss-
tend. not hes than two successive days of sne
said tventy.tve. at the eourt-hosss a eerh
counts within his collection district. these to
rrcr;re and determine upon the appeals asose-
mid: As1 provided skso. That ths question
10 H. determined BY ths assessos. ea a ap-
peal respecting the v.lsstioa ef Y':pe,sy:
.hall he. whether the valsatiea esap'aa.sd 9
BE- or be mot in just relation or psepessso. 70
other valuations in the same coIleeetoa A.
trtt. And an appeals 10 The sssssss,: Z. +.
: sfcresaid. shau b. nnads n writing. - sne~
sueeifv the particular canss. maftets = ee9(
respecting which decision y EeqUeseea; -
sl,all. moreovsr. STATE The cen.a q ls'ne:fe
Of inequality Of snor coGap1a1ned a. ~
the assessor shall have pswer to se.axa
and eoualize tho ~aluaiion a. shau aPfess
inst ma enuitabje: bat no valuation sha1 -