Daily intelligencer. [volume] (Wheeling, Va. [W. Va.]) 1859-1865, 1864-08-18
OFFICIAL.
LAWS OF THE UNITED STATES.
Passsd at the First SeSsion Of the Thirty
eighth CongreSS. E. ...l

IPUBuc-No. 1881
LNLcf TO provide internal revenues to support the
government, to pay interest on the public debt,
- GKNRRAL PROVISIONS.
Sec 49, And be it further enacted. That the asses
uors for each collection district shall, by advertise
uept in some public newspaper published in each
InDty within said district If any such there be, If
Hot tSen in some newspaper in the collection dis
tct nearest thereto, and by notifications to be post
- ~ II; Al least four public places within each as
SssSment district advertise, by not les than ten
dayS notice, all persons concerned, OF the time and
place within said county when and where appeals
1TiU be received and determined relative to any
roneous or excessive valuations, assessments, or
enumerations by the assessor assistant assessor
returned in the annual list And 1t shall be the du
tV Of the assessor each collection district the
time Fixed for hearing such appeal, as Aforesaid, to
submit the proceedings OF the and assistant
essessors aud the ann al lists taken and returned
a. aforesaid the inspection Of any and all persons
who may apply for that purpose. And the said as
esSor for each collection district hereby authorize
ed at any ii 70 hear and determine in a summary
way, according TO Law aud right, upon any and all
ensaIs which NAV be exhibited against the proceed
inRs OF the assistant Pro
Yided That appeal snail be allowed to any party
after he shall have been duly assessed and the AM
nual list containing the assessment has been trans
United TO the collector OF the district. And all ap.
peals to the aforesaid, shall be made in
writing and shall specify the particular cause, mat
ter or Thing respecting which decision is request
ed and lkHil, moreover state the groInd princi
pie Of complained of. And the assessor shall
have power to re-rxsmine and determine upon the
assessme nts and valuations and rectty the same
hal lust and equttablei but no valuation,
assessment enumeration shall be Increased with
out previous notice Of at Last five days to the
party interested, to appear and object to the same
If he nudge proper which notice shall be given by
note In writing 10 be eft at the dwelling house. office
or place of bust of the party by such ASSESSOR
assistant other person sent by mail to
the nearest usual post office address Of said parity
Provided further, That the hearing Of appeals IL
shall be lawful for the assessor to require BY sum-
mons The attendance OF witnesses and production
of books of account in the same manner and under
the penalties as are provided IN cases OF refusal
Fatu Tha lis for
the attendance and mileage Of said witnesses shall
be taxed by the assessor and Paio by the delinquent
parties otherwise by the collector of the district
on certificate of the ASSESSOR at the rates usually
allowed in said district for witnesses in courts Of
justice
ASSESSORS of each collection district, respectively
shalI, Immediately after the expiration Of the time
for hearing appeals concerning returned in the
annual list and from time to time Duties taxes
licenses become liable to be assessed, make lists
containing the sums payable according to law upon
every object of duty taxation for each collection
district which lists shall contain the name of each
person residing within the said district, owning
or having the care superintendent of property
living within the said district which is liable any
tax or duty, or engaged IN any buAness or pursuit
reouriuR license, when such person persons are
known, together with the sum payable by each; and
where there Is any property within any collection
tax not owned occupied by or under the super
intendeuce of any person resident therein, there
shall be separate list OF suck property, specifying
the sum payable AID the names Of the respective
DroprfetoFB, when known. And the assessor max.
such separate list shall transmit to the
OF the district, where the persons liable
pay such tax reside or shall have their principal
place Of business copies Of the list OF property held
by persons liable to such tax to the end that the
taxes assessed under the provision Of this act may
be paid within the collection district where the per
sons liable TO pay the reside may have their
priAcipa place Of business And In all other cases
the said shall furnish the collectors of the
several collection districts respectively, within ten
days after the time Of hearing appeals concerning
taxes returned in the annual list, and from time to
time thereafter as required, certified copy of such
Ngae- fark EEFE Nfnn l.aN-E
And in case It shall be found discovered BY any
assessor that the annual list furnishes the pro
per collector Aforesaid is imperfect incomplete
owing the names Of persons, Arms, corporations or
objects liable to tax duty being omitted there.
from, the said assessor may, from time 70 time at
any time thereafter, enter en- special list all such
objects u duty taxation, with the names Of per-
sons owning or having the care or superintendence
OF property lying within said district liable to said
tax or duty engaged in any business pursuit
requiring license, with the sums payable BY each
as ne shall discover to have been omitted afore.
said; and the proceedings shall obtain and be
had with respect to such Obj ectB of dutyor tax as
are byths act required in respect to objects of duf
or taxes, and persons IAbIetO regularly entered
and returned on any monthly, or special list: Pro-
Vided, That the Office or principal place of business
OF the said assessor shall be alwR open when he is
not necessarily absent Ihererom during the business
hours of each day, for haing of appeals by parties
who shall appear voluntarily before him: Provide ed
further, That It shall be in the power OF the Com
missioner OF Internal Revenue to exonerate any as.
SCISSOR aforesaid from forfetures, in whole or in
part as to him shall appear just and eSuitabie
Sec. q. And be it further enacted. That every as.
assistant assessor who shall enter upon and
perform the duties of his ofce without having tax
en- the oath affirmation prescribed by this act or
who shall wilfully neglect TO perform any ofthe du-
ties prescribed by this act at the time and in the
manner herein designated or who shall knowingly
make any false fraudulent list valuation or as.
ReEsment or shall demand or receive any compepsa.
ton, fee, reward other than those provided for
herein for the performance Of any duty, shall be
guilty OF extortion or Wtful oppression in office,
upon conviction thereof in any circuit or district
court of the United States having jurisdiction there
Of be subject TO fne Of not exceeding one thousand
dollars or to imprisonment for not exceeding one
year. both, at the discretion Of the court and shall
be forever disqualified from holding any Office under
the government Of The United States. And one half
OF the fine so imposed shall be for the use of the
United States and the other half for the of the
informer, who Phal be Ascertained by the Judgment
of the court; and the said court shall also render
judgment against the said assessor or assistant as
SCISSOR for the amount OF damHgeB sustained favor
of the party injured, to be collected bv executfou
Sec. "a. And be be It further enacted, That there
shall be allowed and paid to the several assessors
salary Of fifteen hundred dollars per annum, paya-
BILE quarterly. And in addition thereto: where the
receipts Of the collection district shall exceed the
OF one hundred thousand dollars and shall NOT
exceed the sum OF four hundred thousand DALAI
annually, one half Of per centum upon The aI-
ces. of receipts over hundred Thousand dollar
Where the receipts Of collection district shall on
coed four hundred thousand dollars, and Ehail NOT
exceed one hundred thousand, one fifth OF one per
centum upon the excess Of receipts four hun
drsd thousand dollars. Where the receipts shall ex
coed six hundred thousand dollars, one-ienth one
fper centum such excess but the salary of no
assessor SHALL In any case exceed the sum of four
Thousand doIars And the several assesSors shall be
allowed and paid the actually and necessarily
e1Penoed with the approval Of the Commission Of
Internal ksVeuue but account of such rent shall
pc allowed or paid until Il shall have been verified
In such manner As the Commissioner shall require
and hhan nave been audited and approved BY the |
proper oeeF Of the Treasury Department for office
rent not exceeding the Of i've hundred dollars
per annum And the several assessors shal be Dajd
after the account thereof shall have been Tendsred
TO and approved by the proper officers ~ The trsS
EuEy their necessary and reasonable char9es f IsTt
hiTS but 10 sueh account AhalI be approved miles
tshAl state the name names Of the clerk or cerS
they were respectively employed and the rate Of |
cempensatou agreed upon, and shan be accomnanIsd
By IN afdaEt of ihe assessor statlg that Eueh aSr