Richmond Whig. [volume] (Richmond, Va.) 1862-1865, 1863-03-31
An Act for the Assessment and Collection of
Taxes l-rty.. 90 -... ~

the House Of representatives. Saturday, prescribing
the mode of assessing aud collecting the taxes imposed
b. the new tax bill 49,. .... B..
Section lst creates the office of Commissioner OF
Taxes, salary 5000 per annum who will be charged
under the direction of the Secretary Of the Treas9,
With preparing al instructions, regulations, &C. sc;
pertaining to the assessment and collection Of taxes
Section "a makes each State tax diyisiOagsnd pro-
,dss for the appointment of State Collector charged
i,b The supernendenCe and dectioh OF ali the da,s
0! tie various officers in his division State created
by the act. ...
Section Sd relates TO the division of each State into
COLLECTION Districts, aud the appointment Of district co..!
Sestioh ath requires an official bond, With the usual
cath from each collector to- the faithful discharge OF
the duties Of his office.
Section sth Authorizes the appoutmen'Of deputy co..
lectcrs aud assessors he district collectors to be bal
rO.pousible tor all moneys collected and for all official
acts Of their nu,ies the assessors to take oath or
6,matioa for the aihfu performance of their duties.
fr failing TO do which, forfeit of one hundred dol
lars is imposed.
Sel.on 9th makes it the duty OF any person or per-
sons partnerships firms, associations or corporations
sie sble to tax 90 or before se Isl Of May, 1905
aud On the IT. Of January each year thereafter TO
make under oath alienation list or return to the
assessor or ths district where located of tue amount OF
annual income; the articles OF objects charged with
special duty or tax the quantity OF goods, wares aud
merchandise made or sold aud charged with specihc
or al ralyrea tax; the market value OF the property
zeal aud personal charged with ad saiOrem tax; the
i which sucl
son or persons &C. are OF shah be liable to be assessed
according TO law.
Section 9Th requires the assessors at certain times
sprcied to proceed through every part Of their re-
pective dstris and inquire after and concerning all
.ssols owning, or having the or management oi
no, object lad 10 be taxed, aud to value and enume-
m the said objects Of tayatiOR respectively, in the
manner prescribed by the act aud in couiormSy with
equations add inauuccous tAerrip mentioned
Section Sth provides that it any person shall TAIL TO
r Re and si5i. written st when required, and shall
conselt to lose the particulars Of any aud all the
property &C. liable to pay any taS aforesaid, then
u shall be ~ duty. OF tie officer 10 make such list,
~hch being distinctly read, consented and signed
10y the persoa owning, possessing having the care
sad management as aforesaid shall be received as the
i.,. Of such person.
Section oh imposes 4 fine not exceeding five hundred
,'os, aud costs and charges of prosecution, upon
ii persons Who .hal deliver fraudulent list state
uent to the collector assessor and enumeration
and valuation shall be made out by the assessors, from
ahien there shall be no appeal.
Section lGh makes it the duty of the collector or
assessor to "ur into and upon the premises if it be
necessary o. any person refusing ncgecEing to give
sch list or E,,s vithin the time required aud to make
such lists Of property &c., liable TO TAXATION
CURED by ~ and e1sspE in Of sickness, the col
ctCr shall ereuPon e1cepE where otherwise provided,
ala fity per centun 10 the amount of items thereof.
Section lljh requires the assessor 10 make lists Of
any property &c liable to taxation not owned or pos
,esedby, under the management OF any per-
sou or pcr>euI within his district
Section l2lh provides that tue owners possessors or
persons haVEg the care or management Of property,
&c lying or being within the collection disrlc. in
Which they reside, shall be permitted make out and
deliver the H. required BY the act at tue time aud in
tue IuJnucr described, the Of the district
wherel such pc reside; the to transmit
the came 10 the assessor where such objects of taxation
are situate Who if lie approves tie list shall return i:
win mis- appeal; aud if lie fails to approve l. shall
make sre' alterations as may De just and proper, and
',' " - ~, ,,o''' ""Oul "' 'e''''eu
sur " , H., o., h.aa o - we TAX
-
section Is,. requires that the lists where not other.
a, specially provided for shall be taken With reference
To The art day Of January last preceding and where
lzes -e,-ls other and different tnsa the lists shall
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