Worcester daily spy. [volume] (Worcester [Mass.]) 1850-1888, 1862-07-19

and sufficient lists of such property goods wares, and
Merchandise articles or OBJECTS as aforesaid uhoer anu
for the purposes OF this act
possessors persons having the management of
property, goods. wares and merchandise articles OF
objects not lying being within the assessment district
in which they reside shall permitted TO make out and
deliver the lists thereof required by this act provided
taxation situated is therein distinctly stated at
the time and in the manner prescribed to the assistant
of the assessment district where such persons
reside And it shall be the duty of the assistant assessor
who receives any such s 70 transmit me SANG 10 inc
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 thereo and if
he fails approve the same he shall make such alera
tons therein as may be just and proper and
shall then the said list, with such alterations
therein additions thereto to the assistant assessor
from whom he received the said list and the assistant
where the person liable to pay such resides
shall proceed in making the assessment Ct the tax
list had been made out by himself
Sect IL And be it further enacted that the lists aore
said shall where otherwise specially provided for be
taken with reference to the day fixed for that purpose by
this aforesaid and where duties at other
and different times the list shall be taken with reference
to the time when said duties become due; and the as
lists shall proceed to arrange the same and to make
two general sts-the first of which shall exhibit, in al
any duty, license under this act residing within
the assessment district together with the value ard
sessment, enumeration, the may require of
the objects liable to duty taxati within such dis
tric for which each such person is liable or for which
any such firm company or corporation is table, 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 district of
property within the district together with the value
and assessment enumeration thereof the may
be- with the amount of duty tax payable thereon
aforesaid The forms of the said general list shall be de-
ysed and prescribed by the assessor under the direction
of the commissioner of internal and lists taken
according to such forms shall be made out by the assist
ant and delivered the within thirty
days after the day fixed by this act as aforesaid requr
ing lists from individuals where duties licenses,
taxes at other and different times, the list shall
be delivered from time to time as they become due And
any assistant assessor shall Tail to perform any duty
assigned by this act within the time prescribed by his
precept warrant other legal instructions not being
accident every such assistant shall be dis
two hundred dollars be recovered for the OF the
United States, with costs ofsuit.
for each collection district SHALL by advertisement in
some public newspaper published i'll each county within
said district II any such there be, and by written or
printed notifications, TO be posted up in at least four
places within each assessment district advertise all
persons concerned of the time and place within said
county when and where the lists, valuations, and
examined; and said lists shall remain open for exami
nation for the of fifteen days after notice shall
have been given Aforesaid. And said notifications
sha also slate when ana where within sad county,
alter the expiration of said fifteen days appeals will be
excessive valuations renumeraons by the assistant
assessors. And it shall be the duty OF the
each collection district at the time affixed for hearing
such appeals aforesaid to submit the proceedings
the assistant assessors and the lists taken and returned
aforesaid, to tue inspection Of any and all persons
who may apply for that purpose And the said assessor
for each collection district hereby authorized at any
time within fifteen days from and after the expiration
The time allowed for notification as aforesaid to hear
and determine in summary way, according law and
right upon any ard all appeals which may be exhibited
against the proceedings OF the said assistant
Provided that the question to be determined by the
appeal respecting the valuation enumer-
alton of property. or objects liable to duty or taxation
shall be- whether the valuation complained of be or lie
not in Just relation or to other in
ton be or be not correct And all peals TO the assessor
aforesaid, shall be made in writing, and shall specify
decision is requested; and shall moreover state the
ground or principal OF inequality or error complained Of
equalize the valuations shall appear lust equita-
Bile; but valuation enumeration shall be increased
a nf nf Lon tn Tho
party interested to appea ard object to the same if he
judge proper which notice shall be given by note in
writing, to be left at the dweing-hose, Office or place
ofbusness of the party By such assessor or an assistant
assessor
SCISSORS of each collection District respectively shall
Immediately after the expiration of the time for hearing
appeals, and, from time to tnne duties, taxes IL
censes become liable to be assessed, make lists
tanning the payable according to the provisions
this upon every object of duty taxation in for
each collection district which lists shall contain the
name of each person residing within the said district
owning having The of propery
lying within the said district which is liable the said
tax, or engaged IN any business or pursuit requiring Ii
cense when such person or persons known together
with the sums payable by each; and where there any
property within any collection district liable to the paw
men OF the said duty tax not owned occupied by
under the superintendent of any person resident
therein, there shall be separate list of such property
specifying the sum PAYABLE and the names of
the respective prOprictors, where known And
the assistant making any such separate list
shall transmit thereirom to the assistant assessor where
their principal place of business copies of the list Of
property held by liable to pay such tax to
the END that the taxes assessed under the provisions
this act may be paid within the collection district where
the persons liable to pay the reside may have
their principal place of business And in all other cases
the said assessor shall furnish to the collectors of the
several collection districts, respectively, within ten
DAYS after the time of hearing appeals and from to
time thereafter as required, certified copy of list
lists their proper collection dstrcts and in de-
fault of performance of the duties enoned uron asses
by this sectno they shall severally and individually
forfeit and pay he sum of five huncred dollars to the
use of the United States and, moreover shall forfeit
the compensation as assessor Provided that it shall be
il the power Of the commissioner Of internal revenue
exonerate any assessor aforesaid such foriei-
lures IN whole or in part as to him Shall appear just
Sec II. And be it further enacted that there shall be
allowed and paid to the and assistant
assessors for their services under this actto as
SCISSOR three dollars per day for every day employed in
cessay instructions to the assistant assessors for the
valuation; and five dollars per day for every day en-
ing oukiss asreeaby to the provisions Of this and
in the list, delivered by him to said collie and
forwarded to the commissioner of internal revenue To-
each assistant dollars for every day act
ally employ ed in collecting lists making valuations
the number Of days necessary that purpose to he
certified by the assessor and approved by the commits
soner of internal revenues and dollar for every
hundred taxable persons contained in the tax list
as completed and delivered by him to the assessor
And the said and assistant ASSESSOR re-.
spectvey shall also be allowed their necessary and
sonabe charges Tor stationery and blank books in
the execution of their duties and the compt nsaton
herein specified shall be in full for all expenses not
otherwise particularly authorized Provided the sccre
taTy Ofthe treasury shall be and he is hereby authorized
to and assistant in the states of Cali
fornia and Oregon and the territories may appeaT 10
cost of living and travelling in those states and orr
tories and may in his Judgment be necessary to se
the ofeompetent and efficient men nroed
the rates of compensation thus allow ed shall not exceed
the rates paid to similar officers in such and terri
totes respectively. In where collection distrct
embraces more than single congressional district the
secretary OF the treasury may allow the assessor such
eompeI sation as he may deem necessary, ~
Sec. Is. Andbe 1t further enacted that each collector
receiving list as aforesaid, md from time to time M
such lists may be received from the said
speetivey shall subscribe three receipts enc Of which
shall be given on full and correct copy of such list
which list shall be delivered by him to- and shall remain
with the OF his collection district and shall Ia
open TO the inspection Of any person who NAV apply 10
inspect the same: and the other two receipts sha he
given aggregate statements of the lists Aforesaid
h6tng the gross amount of taxes be collected in Tia
collection district, of which aggregate Statements
and recents shall be transmitted the eommissoner OF
OF the treasury; and all lists received from time te Ie
as snail he in like form and manner transmit
Sect 49, And be it further enacted that each -, so,d
npal collection list from the 9ssessnrs reiVne hs an
aoresala give notice by advertisement pnblisboh Is
published IN such county If any such there he
s h 70 De posted up. In least four n9biis
SAID duties have become due and payabe mat ne
teng 10 reeeye h sad county at which he viii a
imam zen Gays after such notification: and ri De Tess
said assessed upon them to the collector as aore
III mon he anount 70 PAY ten per centum additnp
shall be stated IN he advertisement and not
negcc 10 nav as VII IegdFd to az persons who ss
the collector in person by deputy VIII g uuy of
personally, or at the dwellings make or ca a demand
of business o. such persons, If any they no places
additional aforesaid. And with respect per eeDtum
duties OF taxes as are not included in Inc ANIMAL such
which not otherwise provided for in tbis t o.
be the duty q eaeh collector In person or bv dcnntv ~
demand payehl thereof, In manner aforesnId M 70
ten days from and after receiving the list berew .
the assessor ah1 se annual and other duties shall
therefor it shall be lawful for such collector or lis
ties to proceed 10 collect the sud duties or taxes h
n thereto