Charles City intelligencer. [volume] (Charles City, Floyd County, Iowa) 1864-1866, 1864-10-27
43.

license, stamp, or tax imposed Ivy law
when not otherwise provided for, on
or before tie fifs1 Monday of May in
each year. and id other cases before
the day of levy. to make list or re-
turn, verified by oath or affirmation.
to the assistant assessor Of the dig
trict where located, Of the amount of
annual income, the articles or objects
charged with a special duty or taI,
the quantity Of goods, wares. and
merchandise made OF sold, and char&.
ed with specific ad vaiorem duty or
tax, the several rates aud aggregate
amount, according to the respective
provisions Of this act, and according
to the forms and regulations to be pre-.
scribed by the Commissioner of Inter.
nal Revenue, under the direction Of
the Secretary of the Treasury, for
which such person, partnership. firm,
association, or corporation IL liable to
be assessed.
Sec IL. And be It further enacted !,
That the instructions. regulations, and
directions. as hereinbefore mentioned. !.
shall be binding on each assessor and
his assistants, and on each collector
and his Deputies, and on all other per-.
sons. in the performance of the duties
enjoincd by or under this act /; pursu-
ant to which instructions the said as.
SCISSOR shall. on the first Monday Of
May in each year, and from time TO
time thereafter, in accordance with
this act, direct and call the several as
sistant assessors to proceed through
every part Of their respective districts.
and enquire after and concerning all
persons being within the assessment
districts where they respectively re-
side, owning, possessing, or having
the care or management Of any prop
erty, goods, wares. and merchandise,
articles or objects liable to pay any
duty. stamp. or tax, including all per-
sons liable to pay a license or other
duty, under the provisions Of tlris act,
and to make list Of the owners. and
to value and enumerate the said Oh
jects of taxation respectively. by ref
erence to any lists Of assessment or
collection taken under the laws of the
States, to any other re-
cords or documents, to the written
list, schedule, or return requires to
be made out and delivered to the as
sistant assessor, and by all other law
ful ways and means. in the manner
prescribed by this act. and in conform
ity with the regulations aud instruc-
tions before mentioned.
Sec. l3. And be it further enacted,
That if any person liable to pay any
duty or tax. or owning, possessing,
or having the care or management OF
property. goods. wares. and mercban-
disc, articles or objects liable to pay
any duty. tax, or license. shall fail to
make and exhibit list r return re-
quired by law, but shall consent to
disclose the particulars Of any and
all the property, goods. wares, and
articles and objects liza
BILE to pay any duty or tax. or any
business or occupation liable to pay
any license, as aforesaid, then, and in
that case. it shall be the duty of the
officer to make such list or return.
which being distinctly read, consented
to, and signed and verified by oath or
affirmation by the person SO owning,
or having the care and
management as aforesaid, may be re-
ceived as the list Of such person.
Sec. IA. And be it further enacted.
that in case any person shall he ab-
sent from his or her residence or place
of business at the time an assistant
assessor shall call to receive the an.
nual list or return, it shall be the du-
ty Of such assistant assessor to leave
at such place Of residence or business.
with some one Of suitable age and dis
cretion. If such be present, otherwise
to deposit in the nearest post Office. .
note or memorandum, addressed to
such person. requiring him or her to
present to such assessor the list or re.
turn required by law within ten days
from the date Of such note or memo
randum. verified by oath or affirma.
tion. And il any person, on being no.
titled or required az aforesaid, shall
refuse or neglect to give such list or
return within the time required ~
aforesaid, or if any person shall not
deliver a monthly or other list or re.
turn without notice at the time requir-
ed by law. or if any person shall de-
liver or disclose TO any assessor or as.
sistant assessor any list, statement,
or return. which. in the opinion Of the
assessor, is false or fraudulent. or
contains any advertisement or no
dervaluation, it shall be lawful for the
assessor to summon such person. his
agent. or other person having posses
sion, custody, or care OF books Of ac-
count containing entries relating to
the trade or business Of such person.
or any other persons as he may deem
proper, to appear before such asses
sor and produce such book. at time
and place therein named. and to give
testimony or answer interrogatOries
under oath or affirmation respecting
any objects liable TO duty or tax 40
aforesaid, or the lists. statements. or
returns thereof. or any trade. business.
or profession liable to any tax or Ii
cense as aforesaid. Such summons
may be served by any assistant a..
SCISSOR of the district. In case any
person so summoned shall neglect or
refuse to obey such summons accord
ing to its exigency. or to give testi-
mony, or TO answer interrogatories ~
required, it shall be lawful for tho as
SCISSOR upon affidavit proving the facts
to apply to the judge Of the district
court, or a commissioner authorized
to perform the duties Of such Judge al
chambers, for an attachment agains,
such person as for a contempt. II
shall be the duty Of such judge OF
commissioner to hear snch application.
and, il satisfactory proof be made, to
Issue an attachment directed to some
proper officer for the arrest Of snch
person. and upon his being brough be-
fore him to proceed to hearing Of the
case. and upon such hearing the judge