Evansville daily journal. (Evansville, Ind.) 1863-1866, 1864-08-27

wifh ibis act direct and eause the several as
sstznt assessO-s 20 pro ssd through every part 81
their respective distr CTS and after and concerning
all persons being zitbin the assessment districts
where they respectively reside. owning, possessing
or having the care or management Of a9y proper
" goods wares aud nnsrcnan4iEe, articles or OBJ
lsets isbls 70 pay aBy duty, STAMP or tar. IN lad
Jog ali persons hsbls 70 pay license OF ether duty
rsrdsr the provisions a this act, aaa % MAKE 3
list Of o~BeTs. and 70 value snd enumerote the
aid offsets Of taxation respectively By reference
10 any lists Of as@essmeBt cole tion taken
d. the Laws Of the respso I've states, 70 anY otbsr
r cords or documents, 10 the written list schedsls
or rstsra required 70 be male out and eliversd 70
The assistant assessor. and ~ other lawful ways
: A means in the manner prescribed By shis act
and in conformity With the regulations aud in.
strucilons before mentioned.
-. Is And Be u further enacted. That II auy
person Liable 10 pay any duty or tar. owning,
possessing. or having TIE care or management II
property, DDS, wares Aad mereszBdizss sr ieiss
oij-ets liable 70 pay any duty, tax or lesnss'
shall fail To make and exhibit d or rstnrn
qnirsd by fzN, bat shall consent to disciose the
particulars Of any AID all fha prop@rty, goods,
wares aBd merchandise, articles or objects liable
20 psy any duty tax, or any business OF soeupa-
lion lab 20 psy any license, a. Aforesaid then,
and IN that case IL sha be the duty Of the olcer
~ make such ist or return, Shich brlsg d1stioet-
ly I'd, nsenisd 70, and sifBsd and verified y
oafh or affifmzttoa by the psFson - ownihgs pos
sesslbg, Or having the care aoe mansgemsnt -
Aforesaid, may Be received - the list Of such per
son.
any per. on shall Be sbssnt from bis o. her resi-
ds5ee or place Of business 1t She time an assistant
assessor sha cali 70 reesivs tbs ANIMAL LIST - re-
torn Il shall b. tho daiy d such assistant asses
sr 10 ie.ve At saeh rlzos Of residences business
9Th sotne one Of suitable age aud discretion, II
snci b. present, otherwise % deposit in the near
act post once . note or memorandum. addressed
20 such persons, requiring him or her 70 pfessnt
10 suel assessor the list or rstdrn required By Law
xTithla ten days from the date Of sneh note OF
memorandum, verified BY ozth or Affirmation
Aud II any serusa, % being 30 ihed or rssaired
a. Aforesaid, shall refuse o. neglect 70 give such
llst OF return within he time quirsd Store
s.id. or n any person shall not deliver m9Bthiy
or other list or rs'urn Without notice At the time
required b. law, or " any person shan deliver OF
4 sclose % any or assistant any
list statement, return, which, IN the opinisB
Of the ASSESSOR, IL false or fraudulent, contains
aHy nndsrstatemsnt or andsrvsiaation. q shAil
b. lsNfui Tor the assessor to snm such psrsoB
his agent, or other peTssn having tossessi0n ens-
toly Or care Of books II account containing ca.
" ss relating to the trade business of suzh per-
sou, any other peraons, a. be N J deem proper,
10 appear before such assessor aud produce such
bAok, at time and place therein named, and 10
give testimony or answer interrtgai0rles under
ia Affirmation respecting any objects liable to
duty or tax aforesaid. tbs liatss Htatemsnts,
o returns thereof, or any trads business. or pro-
Z ssion liable 10 auy tar or license a. Aforesaid
sur i summons may b. served by any assistant as
sunme. ~ shsif neglect OF refuse 10 obsy such
a ni.ii,,t srT sax TO Its exigsney. or 20 give
tssiist ~ .. 70 t.swsr intsrre gAtories as requir-
81 Is mali b. .rfui TOR the assessor. upon afiida
via proving the facts 70 spply 20 tbs Judge 81 ths
a tret court. or q cafBmisstoner authorized to
4 rf3rn the dat IS Of st;eh person for = con.
tempt II stall be the duty Of sgeh Judge or COM
missioner to hear such application, and II sAtls
IA TORI rroof be mad 20 issu, al attachment
difssted 10 some proper oiiesr for the arrest Of
such person, and upon bis being brought before
him 60 proceed 70 hearing 81 ths case, and upsn
such bearing the judgs or commissioner shall
/ have power 10 make such order as he shall deem
proper 10 enfarcs obedsnee 10 ths RS uire ents Of
/ the summons aud Panlsh such psrfon for bis de
ftnt or d,sobedisuoe II shall BE- q duty Of the
assessor o asasi ofths district Hitkb
" Itch snch prison shall have taxable property 70
enter into and upon chs ptsmssss, II il Do neces-
/ Aary Of such person Fefusie or negecliax, Of
/ r ndarng = Il aud ffauiulent list or return
| aud 10 make, according 20 the best inform a. lon
/ which he can obtain, including that derived
/ from the syidenes elected by the examination Of
/ the assessor, aud on bis own view and informa-
/ ton, such iist return, according 20 the form
prescribed, the property, goods, wares msr-
fhtndze and all articles objects liabls TO tax
OF dntg owned or 20 isssssd, or under the care or
/ msrag msnt OF such per.on, and as-ss the duty
thsfe0a. iHriad ng the amount ~ any, due far
license Ard nrome; and In case ~ the return 81 =
E,lss ffauAuleut Hist or " tuati0n, he shall add
ane hand el per ntum 10 such dafy an / a. case
~ refusal or neglect, except In Of sickness
Or abs nee, 20 make lis return 10 vssif the
aforeaald be N all add fty u q sueh
aaty aud IN case Of neglect oecasiois~d BY nlek
ness or ahseaee a. aforsaaif, the assessor may al
y such further time for making aud delivsrinK
such list q return As be mar Judge necessary not
exceeding thirty days; aud the amount 80 added
10 the day shall In all eases. be eolisctsd by tine
collector At the same time and ia the sa7s man
ner with the duties aud the lists or returns 90
made aud subscribed BY surh ASSESSORS or assfs.
tant assessors shall he kan and r. pntrd as esad
aud sufficient liats or returns for All legal par.
poses.
See 10 Aad BE- Il hrtlsr saaessd That II any
person shall deliver or disclose b any assessor o.
assistant assessor appointed la pprsnsncs Of law
any fsiae or fraudulent lat, return, arrouHt OF
sie4ement, With latent % defeat evada the valu.
al on, aDumera ion or assessment intended 20 be
made or II any person who cling duly summoned
% appear to testify or 60 appear and produes such
books AZ resaid, shall nsgiec, g. kppear or :,
/ prodeee said boeks, he shall, upoa conviction
thereof before any cifeait district court % the
/ United States, be hnsd In any sum not sxceeding
one thousand dollar. or b. Imprisoned for net ex
eesding one year or both, AZ The discretion Of the
| court. with costs Of prosecution.
Sec. Is. Aad Be u fsFtAsr saanfsd, That whenever
there shalt be In any assessment district any prop
/ etty, goods wares, and merchandise, articles o.
| objects not owned or possessed by, radsr the
! care or management Of any person within zach
district and liable 90 he taxed aforesaid and no
list Of which shall have been transmitted 20 the
assistant ASSESSOR IN the man ner provided by this
at, IL shall BE- the duty OF the assistant assessor
for srch district u enter into and upoa tbs prem.
/ isez where such property may be situatai. aud
take such view thereof may be nscessary, aud 70
make lists of the same according 20 ths torn pre-.
ssrlhed, which lists, being subscribed BY ths said
| ASSESSOR. shall be taken and reputed a. coed and
sufficient hats Of aach preperty. goods, wares and
merchandise articles or ohiects as Aforesaid, for
sac II. And Dc farther enacted, That auy
/ owner or person having the care management
Of rsprrty, goods, wares. and mrrra andixs Arti
ces offsets not lying being withia the
meat district In which he resides shall permit
ted 20 mAks cut aud deliver the lists thereof re-.
qnlred By thls act (provided the assessment as
tricta 10 which the said objects fdhty taxattoa
are situated ia therein distinety stately ~ th .
time and 10 tbs manner prescribed to the assis
tant assessor Of the assessment district whei Elm
such person resides. And 10 shall be the duty of
the assistant assessor who receives any such list
| 90 transmit the same to the assistant ASSESSOR
where such objects OF taxation situate, vho
shall sx anime snch list; and IL he approves the
same he shall return ID 30 the Asnistant ASSESSOR
from whom h received It. With his approval there.
Of; and u he fails 70 approve the SINE he shall
make sueh alterations therein aud additions there
TO- he may deem 10 be Just and proper. and shall
then return the said list 70 the nsptsnt assessor
from whom II was recstved, who shali proceed In
making the asssssment % the tau apdn She list by
him received. IN AL respects - IL the said list
had been mad out by himself.
Sec. rs. And b n farther enacted That the lists
Aforesaid shail who're pot otherwise specially pre-
yded for, te taken with references 20 the dsy hxed
| for that psFpose by this acs aforesaid. aud
where dnties aocrus az ether and different times.
the lists sha be taken with rsssrsace 20 the tins
when said duties shall become due, and shall BE-
/
| And the assistant assessors, respectively. after
sSfsehag the said lists, shall proceed 70 arrange
| esame, and make two general tists-the hrst Of
| Nhieh shal exhibit, In Alphabetical order. the
| aAmrs o. al persons, firms, companies, or eorpe-
sAlons haols TO par any duty. tax iicense under
this aef, residing within the assessment district
| toge her with the value aud assessment or eaun-
ssitn, a. the ease may require Of the objects Tia.
| e'e 70 Suty or taxation within such districts for
| whlsa each such PersoR is liable or for which
| any hsna eomPany o. corporation il liable with
/ the sInouattf cutF or tax PAYABLE Thereon, .n5
the second list shalt exhibit In alnhs hsti.I -.
| the names OF all persons residing out 81 a. ~,
| lectioa dtstrtet who owa property withsn g. -.
| trct, together with the value and ESQ.,. - 80
enumeration thereof, as the eass NAV b. y;sh ~
| amount OF duty or tax payable thef. On a. 80
/ said. The forms Of the said general list sh.n y.
devised and prescribed by the assessor une-r -
| direc ion Of the eemmissio er Of Internal r-v.r
| and lists taken according to such forms shall \.
made out by the assistant assessors and slivaras,
20 the assessor within thirty days after The sdsv
fixed by this act Aforesaid, requiring list. from
! iadividuslss or where duties. licenses or taxes
accrue At other and different tines the lists shall
be liE red from time 20 tins they becoms due
! Sec. - And b < further ssaosed, That the IS.
SCISSORS for each collection shall. by adver
| in some pubic newspaper published n each csun.
~ within said district If such thers BE- II no
then in some wspsper in the colleeti tstriei
| nearest thereto ard by Ketihcsfions TO be posted
up in At least faur public places within each as