Delaware State journal and statesman., 1864-09-13

having the aud management as aforesaid may be
received ua the list of aueh psrfpns, f'-l
see. II. And BE- il further enacsd, That In any
parson shall be abaast from his her residence place
ofbusness at the me an assistant assessor shal call Or
reevs the annoal list return, It shall bs the duty Of
business with OF suitable and discretion
uoh be present. Otherwise to deposit In the nearest post
Office, note memorandum, addressed TO such persons
requiring him Or her 10 present to such as the list
or rnn required by law within tan days from the date
Of such note memorandum, verified by oath OF arma
tion And II any person. being notified or required as
aforesaid shall refuse or neglect 10 give
shall not deliver monthly other list return Without
notice 1T the time required by law, or II any person snH
deliver or disclose 10 any assistant assessor
any list statement return which p theolinion OF the
hssest0r Is false fraudulent contains any UNDER
staten mi or underyauaon it ahA be lawful for the as
sssortl such person. his agent other persons
havng possessOn custody Of books OF acc unit
containing entries relating 10 the trade or business
such person. other persons he may deem proper
to appear before such and produce such book mt
time aud place therein named and 10 give testimony or
answer nerrogatoriss under oath Affirmation respect
Ing any objects liable duty tax aforesaid, the
lists statements. returns thereof orany trade business
surh may by any assistant Of
the district In case person 50 summoned shall ne
exgpncy, to give testimony, or ihterrogaor
les required IL shall be lawful for the ASSESSOR upon
affidavit proving the facts to apply 70 the Judge OF the
district court, commissioner authorized to perform
the du les Of such judge At chambers for an Attaehmint
against such person for contempt II shall be the
duty ofsuch judgeer commissioner 10 bear such appca
ton, and u satisfactory proof be msde TO issue an al
70 80 ne proper
such peraon and upon his being brought before him to
proceed to hearing OF the aad upon such hearing
the judge commissioner shall have the power 10 make
such order as he shall deem proper to enfoce obedenee to
the requirements of the summons and pdnsh such per-
son for his default disobeoience 1t shall be the duty
OF the assistant of the district within
which such person shall have taxable property TO enter
into and upon the premises II 1t be necessary, Of such
person refusing neglecng, rendering false or
fraudulent list or return and to make according to the
best nfo nation which he obtain including that de-
rived from the evidence ellced by the examination OF the
assessor and on his vew and information. such list
or return, according to the form ribed ofthe proper
~ goeds wares and merchandise and all articles or OBJ
)ecs liable to duty tax, owned possessed or under
the care or management Of such person, and assess
the duty thereon, Including the amount any due for
license and Income; and In Of the return Of false
fraudulent list valuation he shall add hundred
centum TO such dny and In Of refusal or neglect,
except In of sickness absence to make list
return, to verify the aforesaid, he shall add
hty per eentum 10 such duty; and in case Of neglect
ceasoned by sickness absence Aforesaid the
may ALLOW such further time for making and deliver
ing such list return as he may Judge necessary
exceeding thirty days. aud the amount Sdded 70 the
duy shall in all cases be collected by the collector Al the
tine lists returns made and subscribed by such
SCISSORS assistant shall be aen and reputed
as good and sufficient lists or returns for all legal parpo
Sec. l5. And be H. further enacted That ifany person
shall deliver OF disclose 10 any assessor or assistant
appointed In pursuance of law any false fraudulent
list return, account statement with intent to defeat
or evsas the valuation enumeration or assessment In
tended to be made or any person who being duly SUM
moned 10 appear to testify appear and poducesuch
books as aforesaid shall neglect to TO produce
said books ha shall upon conviction thereof heiors any
euit or district court OF the United States be fined In
any sum not exceeding thousand dollars or be Inn
prisOned for not exceeding year. both at tho dis
ereton of the court with costs of prosecution.
SEQ lB AHd be fyrthfT enacted That whenever there
shall be in any assessment district property goods
wares and merchandise, articles objects not owned
or possessed by, under the management Of
perton within huch district, and liable TO be mxed IS
aforesaid, aud list Of which shall have been transmit
TED 10 the assistant in the provided by
this act II al be the duty Of the assistant assessor for
snc district to enter into and upon the premises where
such property may be suated aud aks such view there
OF az may be necessary and to make lists of the same
eoding 10 the form prescribed which liss being sub
crbed by the said ASSESSOR sha be taken aud reputed
as good and ucent lists Of such property, goods
and merchandise articles or objects as aforesaid, for all
legal purposes .NU t..fI
Sec. ". And be further enacted That any owner or
person having the care Of property goods
wares, and chandise art clos ofjees not lying
being Within the assessment district in which he resides
sha De make out and deliver the thereof
required by this act provided the assessment district In
therein distinctly stately at the time and in the manner
prescribed to the assistant Of the dis
a ios wnyen sush perstn resides And u snail ns ,ne
20 transmit the to the assistant where such
OBJECTS Of ~ alton are situate, who thali examine such
is ana II ne approves the same he shall return u 90
the assistant from whom he received H. with his
approval thereof; and If he falls approve the he
shall make such alterations therein and additions thereto
as he may deem 10 be just and prorer and shall then
was received who shall proceed in making the asaeas
ment ef the tax upon the list b. him received, in all
respects US i the sd st had been made out by himself
said Shall where otherwise specially provided for be
taken with reference 10 the day fixed for that purpose by
this act as aforesaid and, where duties other
and different times the lists tha be taken with refer
TO the time whom said duea become doe, and shall be
nominated annual monthly, and special listt; And the
assistant assessors respectively after collecting the said
lists shall proceed to arrange the and to make two
general ists-the first OF which shall exhibit in aphAbet
cal order the names Of all persona, rms Rnias,
corporations liable pay any duty, tax license under
this act residing within the district together
with The value enumeration the
may require Of the objects liable to duty taxation Et
in such districts for which each such Is liabe
ncH ufn company, corporation liable, Win
the amount ofduty tax payable therson and the Sc
Ol all Fersons real ling out Of the collection district who
own property within the district together With this va ue
be, with the amount Of duty pAyabl thereon
aforesaid The forms Of the said general list shall 10 dc
rsed and prescribed by he under the discretion
Of the Commissioner OF Internal Revenue and lists taken
according to such iom shall be made out by the assistant
after the day fixed by this aforesaid requiring lists
from individually or where duties licenses or taxes &C.
crle at other and different times, the lists shall be dev
| cred from time to time they become due.
le And beH further eflqeffd, That the assessors
for each collection shall by ent in sume public
newspaper published in each county within said district
such there be- not then in some newspaper in the
collection district nearest thereto and by notifications to
be posted up in at least four public places within each
as tssment district ADVERTISE by not less than ten days
notice. all concerned of the time and place within
sad county when and who're appeals will be received and
determined relative to auy excessive vauA
tlon assessments enumerAtions by the
be the duty Of the for each collection disric
the time liked for hearing such appeal, aforesaid to
assessors anu the annual lists taken and returned
aorssRd 10 the inspection OF any and all who
may apply for that purpose And the said for
each collection district is hersy authorized at any time
to hear and determine la summary way according to
Law and right upon any and all appeals which may be
exhibited against the proceedings OF the said
assistant toridel That appeal shall be
lowed TO any party after he shall have been duly assessed
aud the annual list containing ths ae been
trttn tied to tie collector OF the district And all ap
pas III ASSESSOR aforesaid shall be made in writing
and shall petty tho Particular cause inhter, or thing
respecting which decision Is Iequshed, and shall more
state the ground prnrple Of erIOr complained OF
And tho sossOr shall have power to re-Aanine and de-
termie upon the and and reetify
the shall appe-r just eqlabei but mo- valuation
assortment or enumeration shall be Increased Without
prevJuB npe at loast vo days the party interested
to alpea end object TO the same II he judge proper
whiah notice shall ba given by note in writing to b
ist 1t the dwelling oce or place OF busiaeAs
lie narN b. such assessor assistant assessor, othe
pelson ~ y mail the nearest or usual post ohc
sSsr,ns 81 Il shan be lawful ior lie ass ssr to re-
qure by h,nne,s Ae attendance OF witnesses and III
production 1 hooks Of a. @ "a ~ s- @ W
nnder ths me pgnts AS are provided IN eases 81 Ee
fusal or gstt b. fprrsh lists returns lho pls ~
tbs aiteDdsnea and mileage SAT- asi,nsnsrt nsrte
taAta D! ne ASSES AND p-id by the On ceriifeai,
or utker"fa by The collector of the dist. sad dis
OF the AIS ssor, at the rates usually ao cd IL. ~ -'
j tflet iol WI, n.ts's In courts Of justice. -ses
sef ~ AVG be u Jufiter enacted That the said a. ,
Enis Of each cvegli district respectively shall imm.
eAely her tho expirats0n Of the time for hearing A
PENS cobcefntng tsxs returned in the annual list
ron Time TO time ss duties taxes, or licenses become
liable to te Hssesssd. make out lists containing the sans
tnkaton for each collection district; which lists siall
gontan the nane OF each ptiRon rtsding within the said
district or owning or having he superntendenee
OF properly lying within the sal district which is liable
to any tax or duty engAed in any business or pursuit
requiring license, when such person or persons arc
known together with the sums payable by each; and
where there Is any property within any collection disne
liable to the ayneht Of the said duty tax mot owned
occupied by under the superintendece of anv mar
dent thefen there shall separate list OF such
property, specifying the Paysble and the names Of
lie respective proprieofs when known Aud the assas
late all