The Hillsborough recorder. [volume] (Hillsborough, N.C.) 1820-1879, 1863-05-13
taxable list, when property holder fails to

taxable list, ~hcn property-noiaer 'aiis -
make return.
SIC. 9.--Imposes penalty Of FIVE hun
dred dollars and costs on any person max
ing fraudulent return. and requires the
assessors to make new valuation.
SRc. I0.-When property holders refuse
or neglect to return property lists, the as
SCISSOR to enter upon the property, and val
ue foe himself, and to add twenty-five per
cent. to the valuation as penalty.
SEc. 11.-Requires assessor to value pro-
perty where owner is a nonresident. and
Of which no lists are returned.
SRc. l2.-Aliows nonresident property
holders to make returns Of property TO the
assessor Of the district where they reside.
to be forwarded by said assessor 10 the as
SCISSOR 10 whose district the property lies,
for his approval and return.
SEc. iS.--Prescribes the manner in which
the assessor shall make up his property
lists, and return them to the district coli
lector. Imposes two hsadred dollars hne
for tardiaess. s
SIC. I4-Requires district collectors to
give notice through the press. or otherwise.
of the time and place when assessments
may be inspected. and appeals received
aad determined by lhe collector.
SEC. l5.-Requires district collectors TO
forward property lists 10 State collectors.
SIC. l6.--Requires district collectors to
give pahlic notice when the taxes are due,
and the times and places Of payment. Per-
sons neglecting so to pay. liable to be
charged an addition Of ten per ceat. Au-
thorizes collectors 10 disirain the. property
of delinquents.
SEQ. i!.--Regulates sales saderdistraint
in certain cases.
SEc. ls.--DecIares assessed taxes = pre-
ferred lien on property.
SEC. I9.--Proyides fer selling real es-
tate for taxes when there is not sufficient
personality.
SEC. 90 and 81. --Prescribes the times for
collecting. and Forwarding taxes By the dis.
trict collectors; also their sccsun INABILITY.
SEC. % and 23.--Prescribes penalties
for snfaithful. delinquent or corrupt col
lectors. gf
SEC, 24.--Requires assessments to be
estimated in Confederate Treasury Notes.
SEC. 2s.--Asthorizes collector or asses
sor TO enter any house, except dwelling. IN
the day time, in discharge Of their duties.
SEC. a6 and a7.--Proyides for the case.
of sickness or death Of collector.
SEC. a8.-Auihorizes collectors TO pro.
secute, where necessary. to recover taxes.
Authorizes tar payers awning property IN
two or more districts, 90 p2s the whole 10
the collector Of the district in which he re-
sides. or 10 the State collector.
SEC. 29.-Authorzes collectors and as
SCISSORS to administer oaths.
SEC. so = 5.-Earious matters Of dc
tail.
SEC. S6.-Compensatioa Of district col.
leciors Eve per cent. on the FIRST twenty
thousand dollars paid. over, and two and q
half per cent. on all beyond; with two
thousand dollars salary as the maximum
Compensation of the assessors. Ave dollars
per day for each day employed. and Eve
dollars for every hundred taxable personi
with one Thousand dollars as the maxi.
mgm compensation.
SIC. s7.-Tsx lien to follow propert,
every where.
SIC. S6.-Authorizes a disbursory clerl
Tor commissioner OF taxes. salary $3.50
Ne examines ard settles accounts for s.la
riss. commissions, &C.. &c.
SIC. 39.-No person capable Of appoint
ment snder this act if under forty years
unless declared unfit for military duty .
discharged therefrom for disability feceiv
ed ID service.
SIC. 4O.--Secretary Of Treasury nay rr
seise taxes in advance, and allow Eve pc
cent. interest.
SEC. Al -4S.-President nav appoint
eficers during recess Uf Senate credits Of
which the holder endorses his willingness
90 receive Confederate notes 10 paymen
not to be valued st higher rate.
Riekmsnd Ssntsael
The Richmond Wing regards the adsanc,
OF Hooker at this time as favorable symp