, 1864-10-17

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objc ito the same, if he judge proper, which
notice shall be given by note in writing
to be left at the dwelling-house, Office, or
place of business Of the party by such as
SCISSOR, assistant assessor, or other person, or
sent by mail to the nearest or usual post
Office address Of said party: Propidsd, fur
tier, That on the hearing of appeals it shall
be lawful for the assessor to require by sum-
4 mons the attendance Of witnesses and the
production of books of account in tho same
manner and under the same penalties as
are provided in cases Of refusal or neglect
to furnish lists or returns. The bills for
thcattendance and mileage Of said witnesses
shall be taxed by the assessor and paid by
the delinquent parties, or 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.
Sec. 90 And be IL further enacted, That
the said assessors Of each collection district,
respectively, shall, Immediately after the
expiration Of the time for hearing appeals
concerning taxes returned in the annual
list, and from time to time as duties, taxes,
or licenses become liable to be assessed,
make out lists containing the sums payable
accordidg to law upon every object Of duty
or taxation for each collection district; /;
which lists shall contain the name Of each
person residing within the said district, or
owning or having the care or superinten-
dence of property lying within the said dis
trict which is liable to any tax or duty, or
engaged in any business or pursuit requir-
ing q license, when such person or persons
are known, together with the sums payable
by each; aud where there is any property
within any collection district liable to the
payment Of the said duty or tax, not owned
or occupied by Or under the superintendent
Of any person resident therein, there shall
be separate list of such property, specify
ing the sum payable, and the names Of the
respective proprietors, when known. And
the assessor making out any such separate
list shall transmit to the assessor Of the
district, where the persons liable to pay
such tax reside, or shall have their princi-
pal place Of business, copies Of the list Of
property held by persons so liable to pay
such tax, to the end that the taxes assessed
under the provisions of this act may be
paid within the collection district where the
persons liable to pay the same reside, or
may have their principal place Of business.
And in all other eases the said assessor shall
furnish to the collectors of the several col
lection districts, respectively, within ten
days after the time OF hearing appeals con-
corning taxes returned in the annual list,
and from time to time thereafter as required,
a certified copy Of such list or lists for their
proper collection districts. And in case it
shall be found or discovered by any asses
sor that the annual list so furnished TO the
proper collector, as aforesaid, is imperfect
or incomplete, owing to the names Of per-
sons, firms, corporations, or objects liable to
tax or duty being omitted therefrom, the
said assessor may from time to time, at any
time thereafter, enter on a special list all
such objects of duty or taxation, with the
names Of persons owning or having the
care or superintendencc Of property lying
within said district liable to said tax or
duty, or engaged in any business or pursuit
requiring license, with the sums payable
by each, as he shall discover to have been
omitted as aforesaid; and the same proceed
ings shall obtain and be had with respect
to such objects Of duty or tax as arc by this
act required in respect to objects Of duty
or taxes, and persons liable to tax regularly
entered and returned on any monthly or
special list: Provided, That the Office or
principal place Of business Of the said as
SCISSOR shall be always open when he is not
necessarily absent thereffom during the
business hours Of each day, for the hearing
of appeals by parties who shall appear vol
UNFAIRLY before him: Provided, further,
That it shall be in the power Of the Com.
missioner Of Internal Revenue to exonerate
any assessor as aforesaid from forfciturcs,
in whole or in part, as to him shall appear
just and equitable.
Sec. 81. And be IL farther eaocied, That
every assessor or assistant assessor who shall
enter upon and perform the duties Of his
Office without having taken the oath or af.
frmation prescribed by this act, or who shall
wilfully neglect to perform any Of the du-
ties prescribed by this act at the timo and
in the manner herein designated, or who
shall knowingly make any false or fraudu-
lent list or valuation or assessment, or shall
uouiutu VI EcSStNo uuy cVhilSus"e'Vhs wv
or reward other than those provided fol
herein for the performance Of any duty, OF
shall be guilty of extortin or wilful OPP
preston in Office, shall, upon conviction
thereof in any circuit or district court Of
the United States having Jurisdiction
thcrof, be subject to fnc Of not exceed
ing one thousand dollars, or to imprison.
ment for not exceeding one year, or both,
at the discretion Of the court, and shall be
dismissed from Office, 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 use Of the informer,
who shall be asccrtained by the judgment
Of the court; and the said court shall also
render Judgment against the said assessor
or assistant assessor for the amount Of dam
ages sustained in favor Of the party injured,
to be collected by execution.
Sec. %. Aad DO IL further enacted, That
there shall be allowed and paid to the sew
eral assessors salary Of fifteen hundred
dollars per annum, payable quarterly. And
in addition thereto, where the receipts Of
tho collection district shall exceed the sum
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