Charles City intelligencer., 1864-10-27

or commissioner shall have power to
make such order as he shall deem
proper to enforce obedience to the re-
uuirements Of the summons and pun
ish such person for his default or diso-
bedience. 1t shall he the duty Of the
assessor or assistant assessor OF the
district within which such person
shall have taxable property to enter
into and upon the premises, if it be
necessary, of such person so refusing
or neglecting, or rendering false or
fraudulent list or return, and to make,
according to the best information
which be can, obtain, including that
derived from the evidence ELECTED by
the examination of the assessor, aud
on his own view and information, such
list or return, according to the form
prescribcd,s Of the property. goods,
wares, aud merchandise, and all arti-
cles or objects liable to duty or tax.
owned or possessed or under the care
or management Of such person, and
assess the duty thereon, including the
amount, If any, due for license and in
come and in case Of the return OF a
false or fraudulent list or valuation,
he shall add one hundred per centum
TO such duty and in case OF reiu-
sal or neglect, except in cases OF SICK
ness or absence, to make a list or re-
turn, or to verify the same as afore-
said, he shall add fifty per centum to
such duty and in case OF neglect oc-
casioned by sickness or absence as
aforesaid, the assessor may allow
such further time for making and de-
livering such list or return as he may
Judge necessary, not exceeding thirty
days aud the amount so added to
the duty shall, in all cases, be collect
ed by the collector at the same time
aud in the same manner with the du
ties; and the lists or returns SO made
and subscribed by such assessors or
assistant assessors shall be taken and
repnted as good and sufficient lists or
returns for all legal purposes.
Sec. Is, And be it further enacted,
That if any person shall deliver or dis,
close to any assessor or assistant as
SCISSOR appointed in pursuance of law
any false or fraudulent list, return,
account, or statement, with intent to
defeat or evadc the valuation, emu
meration, or assessment intended t.
be made, or if any person who being
duly summoned to appear to testify
or to appear and produce such books
as aforesaid, shall neglect TO appca
or to produce said books, he shall, up
on conviction thereof before any dis
trict court Of the United States, bt
fined in any sum not exceeding one
thousand dollars, or be imprisoned fol
not exceeding one year, or both, a
the discretion Of the court, with costs
of prosecution.
Sec. l6. And be it further enacted
That whenever there shall be in any
assessment district any property
goods, wares, and merchandise, arti
cles or objects, not owned or posses
sed by, or under the care or manage
ment Of, any person within such dis
trict, and liable to be taxed as afore
said, and no list Of which shall have
been transmitted to the assistat as
SCISSOR in the manner provided by this
act, it shall be the duty of the assist
ant assessor for such district to entel
into and upon the premises where
sucn property is situated, and take
such view thereof as may be necessa
~, and to make lists of the same. &C
cording to the form prescribed, which
lists, being subscribed by the said as
SCISSOR, shall be taken and reputed a
good and sufficient lists of such prop
,erty. goods, wares, and merchandise
articles or objects as aforesaid, TO
all iega! purposes.
Sec. II. And be it further enacted
That any owner or person having tn
care or management of property
goods, wares, and merchandise. arti
cles or objects, not lying or beins
within the assessment district in whicl
he resides, shall be permitted to max
out and deliver the lists thereof re
auired by this act provided the as
sessment district in which the said OF
.jccts of duty or taxation arc situate'
is therein distinctly stately at th
time and in the manner prescribed I
the assistant assessor of the asses:
mcnt district wherein such person r'
sides. And it shall be the duty {
the assistant assessor who receives an
such list to transmit the same TO I'll
assistant assessor where such object
0rtaxation are situate, who shall e,
anime such list; and if he approve
the same, he shall return it to the al
sistant assessor from whom he recei,
ed it, with his approval thereof; an
If he fails to approve the same, }
shall make such alterations therei
and additions thereto as he may deei
TO be just and proper, and shall the
return the said list to the assistai
assessor from whom it was receive'
who shall proceed. in making the a
sessment of the tax upon the list b
him so received, in all respects as
The said list had been made out b
Himself.
Sec. Is. Aud be it further enacted
That the lists aforesaid shall, wher
not otherwise specially provided fo
be taken with reference TO the da
fixed for that purpose by this act. q
aforesaid, and, where duties accrue ;
other and different times. the lis
shall be taken with reference to Il
time when said duties become dn
aud shall be denominated annua
monthly. and special lists. And I'll
assistant assessors, respectively, q
ter collecting the said lists, SHALL pr
coed to arrange the same. and to max
two general lists-the first of whic
shall exhibit, in alphabetical orde
the names of all persons, firms, con
panies. or corporations liable to pa
any duty, tax, or license under til
act, residing within the assessmeI
district, together with the value al
assessment or enumeration, as Il
case may require, of the objects Ii
ble to duty or taxation within SUI
districts for which each snch person
liable, or for which any firm, comp
& II. A Al =