Washington standard. [volume] (Olympia, Wash. Territory) 1860-1921, 1865-02-25


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possessing. GO ssvshx the eaE~ o. n-nas--
nat Il groP ~. ecOis. psfes. AID HssT
,kan.i s.. srticie> q c. j~cis Estls 20 pay a
su,,. or Ec.r se. shall i=Il to NIKE and -Xhil'ii
: IL, or return IeGuir-d ty Law, but shall con-
SET, 10 di.e.nse tie particulars 81 Any aud all
prntert,. goods. uAre<. ard merchandise. ~
iie.ss md objects h@ble 10 pay any duty CT
tax. or any iusintss or ocoup-i ton liable TO
t.y aiv lic.nsr. e. aforesaid. then, and in
that case. j, shall b., tn duty o. the oiiicrr 10
max. ucL list or rr;urR, which being distinct
" read, CO.'S n,ed 10. ard signed and veii
h.6 bv oath or aErmalion by the person
10 owning. possessing. or having the care and
msnagem nj as Aforesaid, may be received as
the list OF >uch p.rson.
Sec. IA. Ind Je Il tarfher enacted, That
Il case any prison shall be absent from his
or her residence or place of business at the
time an assistant assessor shall receive the
annual list or return. it shall be the duty Of
such assistant assessor TO leave at such place
of residence or business, with some one Of
suitable age and discretion. if such be pres.
sent, otherwise to deposit in the nearest post
office, note or memorandum, addressed to
such person, requiring him or her to pre-
sent to such assessor the list or return required
by law within ten days from the date of such
note or memorandum. verified by oath or
affirmation. And if any person. OH being no.
tilted or required as aforesaid, shall refuse or
neglect to give such list or return within the
time required as aforesaid. or if any person
shall not deliver monthly or other list or
return without notice at the time required by
law, or il any person shall deliver or disclose
to any assessor or assistant assessor any list,
statement, or return, which. in the opinion Of
the assessor, is false or fraudulent, or con.
tains any undersiatement Or differentiation,
it shall b. lawful for the assessor to summon
such person. his agent, or other person hav.
ing possession. custody. or care Of books Of
account containing entries relating to the
trade or business of such person, or any
other person as he may deem proper, to ap-
pear before such assessor and produce such
books, at time and place therein named,
and to give testimony or answer interrogat0-
,irs under oath or affirmation respecting any
objects liable to duty Or tax cs aforesaid, or
the lists, statements, or returns thereof, or
any trade, business, or profession liable TO any
tax or license as aforesaid. Such summons
may be served by any assistant assessor Of
the district. In case any person so sum-
moncd shall neglect or refuse to obey such
summons according to its exigency, or to
as required. it shall be1awful for the assessor,
upon affidavit proving the facts. to apply to
the judge Of the district court, or commits
sionsr authorized to perform the duties Of
such court, or a commissioner authorized to
perform the duties of such Judge at chambers,
for an attachment against such person as for
a contempt. 1t shall b. the duty o: such
Judge OF commissioner to hear such applica-
ton, and, if satisfactory proof be made, to
issue an attachment directed to some proper
officer for the arrest ofsuch person, and upon
his being brought before him to proceed
to hearing of the case, and upon the such
hearing the judge or commissioner shall have
power to make such order as h. shall deem
proper to enforce obedience to the require
nents Of the summons and punish such per-
son for his default or disubedience. 1t shall
lie the duty Of the assessor If The district
within which such person shall have taxable
property 10 enter into and upon the premises,
Hit lie necessary, Of such person so refusing
or neglecting. or rendering false or frauda.
len. list or return. and to make, according to
the best information which he can obtain, in.
Guiding that derived from the evidence elci-
led by the examination of the assessor. and
on his own view aud information. such list or
return, according to the form prescribed, of
:be property, goods, wares, and merchan.
disc, ard all articles or objects liable to duly
OF tax. owned or possessed or under the care
sr management Of such person. and assess the
duty thereon. including the amount. If any.
due for license and i:cnme; and in case of
the return ola fslse or fraudulent list or val
uation. be shall add one hundred psr eentum
- such duty; and in case of . refusal or
prglect except in cases Of sickness o. absence
% make list OF return. ~ 10 verify TIE
cane - Aforesaid. he shall add City PR Gen.