, 1864-10-17

4
duce such books as aforesaid, shall neglect
to appear or to produce said books, he shall,
upon conviction thereof before any circuit
or district court Of the United States, be
fined in any sum not exceeding one thousand
dollars, or be imprisoned fof not exceeding
one year, or both, at the discretion of the
court, with costs Of prosecution.
Sec. l6. lind be IL firti{renGete8, That
whenever there shall bt i9any assessment
district any property, gooiiA Rares, and mer-
chandisc, articles or objects not owned or
possessed by, or under the care or manage
ment Of, any person within such district,
and liable to be taxed as aforesaid, and no
list Of which shall have been transmitted
to the assistant assessor in the manner pro-
vided by this act, it shall be the duty Of the
assistant assessor for such district to enter
into and upon the premises where such
property may be situated, and take such
view thereof as may be necessary, and to
make lists of the same, according to the
form prescribed, which lists, being sub
scribed by the said assessor, shall be taken
and reputed as good and sufficient lists Of
such property, goods, wares, and merchan-
disc, articles or objects as aforesaid, for all
legal purposes.
Gee. II. ARd be IL further enacted, That
any owner or person having the care or man.
agemcnt Of property, goods, wares, and mcr.
chandise, articles or objects, not lying or
being within the ssessmentdistriet in which
he resides, shall be permitted to make out
and deliver the lists thereof required by
this act provided the assessment district in
which the said objects Of duty or taxation
are situated is therein distinctly stated) at
the time and in the manner prescribed to
the assistant assessor Of the assessment dis
trict wherein such person resides. And it
shall be the duty of the assistant assessor
who receives any such list to transmit the
same to the assistant assessor where such
objects of taxation arc situate, who shall
examine such list; and IL he approves the
same, he shall return it to the assistant as
SCISSOR from whom he received it, with his
approval thereof; and il he fails to approve
the same, he shall make such alterations
therein and additions thereto as he may
deem to be just and proper, and shall then
return the said list to the assistant assessor
from whom it was received, who shall pro-
ceed, in making the assessment Of the tax
upon the list by him so received, in all re-
spects rs if the said list had been made out
by himself
Sec. Is. Aad be IL further enacted, That
the lists aforesaid shall, where not otherwise
specially provided for, be taken with refer
ence to the day fixed for that purpose by
this act, as aforesaid, and, where duties ac-
crue at other and different times, the lists
shall be taken with reference to the time
when snid duties become due, and shall be
dcnominated annual, monthly, aud special
lists. And the assistant assessors, rcspcc-
lively, after collecting the said lists, shall
proceed to arrange the same, and to make
two general lists-the first Of which shall
exhibit, in alphabetical order, the names Of
all persons, firms, companies, or corporations
liable to pay any duty, tax, or license under
this act, residing within the assessment dis.
trict, together with the valtc and assessment
or enumeration, as the ease may require, Of
the objects liable to duty or taxation within
such districts for which each such person
is liable, or for which any firm, company, or
corporation is liable, with tho amount Of
dutyor tax payable thereon; and the second
list shall exhibit, in alphabetical order, the
names Of all persons residing out of the
collection district, who own property within
the district, together with the value and
assessment or enumeration thereof, as the
case may be, with the amount Of duty or
tax payable thereon as aforesaid. Tho forms
Of the said general list shall be devised and
prescribed by the assessor, under the drec.
ton Of the Commissioner Of Internal Rev.
enue, and lists taken according to such forms
shall be made out by the assistant assessors
and delivered to the assessor within thirty
days after the day fixed by this act us aiorc-
said, requiring lists from individuals; OF
where duties, licenses, or taxes accrue at
other and different times, the lists shall be
delivered from time to time as they become
due.
Sec. 10. ARd be IL further enacted, That
the assessors for each collection shall, by
advertisement in some public newspaper
published in each county within said dis
trict, if any such there be, IL 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 assessment district, advertise,
by not less than ten days notice, all persons
concerned, Of the time and place within
said county when and where appeals will
be received and determined relative To any
erroneous or excessive valuation, assess.
ments, or enuinerations by the assessor OF
assistant assessor returned in the annual list
And it shall be the duty Of the assessor for
each collection district, at the time fixed for
hearing such appeal, as aforesaid, to submit
the proceedings Of the assessors and assis-
tant assessors, and tho annual lists taken
and returned as aforesaid, to the inspection
Of any and all persons who may apply for
that purpose. And the said assessor for
each collection district is hereby authorized
at any time to'hear and determine in a sum-
mary way, according to law and right, upon
any aud all appeals which may be exhibited
against the proceedings Of the said assessor
or assistant asscssors: Provided, That no
appeal shall be allowed to any party after
he shall have been duly assessed, and the
annual list containing the assessment has
been transmitted to the collector of the dis.
trict Aud all appeals to the assessor. as
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