Rutland weekly herald. [volume] (Rutland, Vt.) 1859-1877, 1865-07-20

or tax, owned or possessed or under TIN esrs =,
manag msnt Of SUCH person, and ass,s, the duty
license and income; and In oass of the return 81
a false fraudalent list or valuation, no shall ada
one hundred per eentum 70 such duty; and in
case OF refusal or neglect, except in case
ofsekSess or absence, 10 make iist or return
OF 10 verify the same as aforesaid, he shall AID
huy per oentam TO such duty; and In case Of
nssleot 9oessioned BY sickness or absence -
aforesaid tue assessor may allow such further
time for making aud delivering such list or re-
turn as ne may Juage necessary, not exceeding
thirty days; and the amount so added to the duty
SHALL In all cases, be collected by the colleo,or
at the same time and in the same manner with
the duties; and the lists or returns SO made Ana
subscribed by such assessors or assistant asssss-
ors shall be taken and reputed as good and SUM-
oient lists or returns for all legal purposes.
Sec. Is. and be itftyther enacted That IL any
person shalt deliver or disclose to any assessor
Apr assistant assessor appointed in pursuance Of
law any false or fraudulent list, return, account
or statement, with intent TO defeat or evade the
valuation, enumeration, assessment intended
to be made, or II any person who being duly sum
moned to appear to testify, or to appear and pre-
duce suoh books as Aforesaid shall neglect to APP
pear or 70 produce said books, he shall, upon ool-
viotion thereof before any circuit or district
court OF the United States, be lined in any sun
not exceeding one thousand dollars, or be in
prlsoned for not exceeding one year, or both, at
cution.
SEc- l6 And b, IL f,srtssr enacted, Ths. when.
ever there shall be in any assessment district
any property, goods, wares, and mercahnise, arr
ticles or objects, not owned or possessed by, or
under the care or Management Of, any person
within such d strict, and liable TO be taxed a.
aforesaid, and no list Of which shall have been
transmitted "a the assistant assessor in the man.
ner provided by this act, it shall be the duty of
the assistant assessor for such district: to enter
into ana upon the premises where such property
Ia situated, and take such view thereof as may be
necessary. and to make list 70 the same. accor-
ding to the form prescribed, which lists, being
Iharr had el.. haN ak
reputed good and sufficient list of such pro-
perry, goods, wares, and merchan iise, articles
or objects as Aforesaid, for all legal purposes.
SRo. IL. And be tt further enacted, That any
owner or person having the care or management
OF property, goods, wares, and merchandise.
articles or objects, not lying being within the
ssessment district in which he resides, shall be
perm Tilted to make out and deliver the lists thcr
of required by this act provided tn 9 assessment
district in which the said objects Of duty or tax
alton are situated is therein distinctly stated At
the time and in the manner prescribed to the as.
sitant assessor TO the assessment district 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 0ftaxation are situate, who
shall examine such list; and if he approves the
same, be shall return it to the assistant assessor
from whom he received 1t, with his approval
there OF, and if be failst TO approve the same, he
shall make such alterations therein and addi-
tons thereto as he may deem to be Just and pre-.
per, and shall then return the said list to the
assistant SCISSOR from whom was received, who
shall proceed, IN banking ths assessment of the
tax upon the list by him SO received, in all re.
ssleots as ii the said lis had been made out by
himself.
SIC Is. And be ii further enacted That the Lat
aforesaid shall, where not otherws specially pre-
yided for be taken 18th reference to the day fixed
for that purpose by this act, as aforesaid and
where duties accrue at other and different times,
the lists shall be aiken with reference to the time
when said duties become due, and shal be de-
nominated annual, monthly, and special lists
And the assistant assessors, respectively, 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 cor
porations liable to pay any duty, tax, or license
under this act, residing within the assessment
district, together with the value aau assass,,,al
or enumeration, as the css- NAV +, nn;ra os en-
otjec liable 70 duly or taxation witnin such
districts for which each such person ia liable. sr
for which any firm. company, or eorpo ration is
liable. with the Of duty, or tag payable
pnaoetcai order, the names of all persons rea;-
ding out Of the collection district, who own pro-
perty within the district, together with the value
Ina assessment or Enumeration thereof, as the case
may be, with the amount of duty or tax pavabIe
thereon as aforesaid. The f,rms of the said cen
erai list shall be devised and prescribed BY the
Of aIgsr ene direction of the Commissioner
OF internal Revenue. and lists taken according 60
such forms ehall be made out by the assafant
assessors and delivered to the asse sor within
thirty days afer the day fixed by this act Is
where duties, licenses, or taxes accrue at other
and different times the list shall be delivered
from time to tine as they become due. -
DEE. ~. Ana DC z further enacted That the
assessor for each collection district shall bv al
Verusement in some public newspaper mn hl;shel
IN each county within sad district, if any sucS
. soe pc, nnot. then in some newspaper in the
qe posted up in az least four publ planea viii.
each assessment district, advertise, bv mot Isss
than ten days notice, all persons concerned -
.ne time and place within said county when and
wnere appeals will be received and determinaJ
relative to any erroneous or excessive vaiuat;cr
assessments, or emu nerations by the assessor a.
assam assessor returned in the annual LIST.
eaIiso oaa o. te outy OF the assessor for each
sucn appeal as aforesaid, to submit the nrocaaas
OF the assessors and assisstan assess Ne 80
.ne annual iiss tahened and returned as afore
SAD 10 the inspection of any and ali naranr.
VINO may apply for that purpose And fha ss;I
assessor for each collection district IL herehv a
thorized at any time to hear and determins in :
a a~ an3 way according to law and right, upon
any aud all appeals which may he exhibitea
against the procee lings of the said assessors~
assistant assessors Provtded, That no apnsas sbsm
ee anowea TO any party alter he shall have bsss
assessment has been transmitted "a tho nnI s sne
- the district. And all appeals to the assassor
V Aforesaid, shall be made in wri Jug ana sSsi;
peoay me Particular cause, mstter, or thing rs-
moreover, state the ground or prinoinai ~ a.r.
,om la.nea Oh. And the assessor .hali have
,omer 70 J, ietSami and determine upon the
y ~ ana yaluatlons and rectifs the same
. snail appear Just aud equitable but no yan,
: ION, assessment, or enumeration shall he -.
ieaeei without previous notice Of at leaat 10
ays 20 the party interested to appear and oh;acs
All III =. saHe, u ne aige proper, which notice
aai, gwen by note in writing to be Ieft ~
ne Seifsng house, office, or place Of brs;n. ~
tne parry oy such assessor, assistant assesser'
q ner lerson, or sent b. mail to The nearest or
su pos, ofics add ess of such party: Prop,S,I
trne,, That on the hearing Of appeals Il .hsji
iawIal Tor the sssessor to inquire by summnns
,e attendance of witnesses and the nrodnct;n.
books OF account of the came m anner ana ~
= . sne same penalties as are provided in csses
! reiush or negie.tt to furnish lists or retnrrs
PC oilis for the attendance ana m ieaee Of aaiI
ltnes es shall be taxed BY the assess o and nsU
tine deliaqoent parties, or otherwise bv fhs
Hector Of he district, on certificate Of Ia -.
esor, at the rates usually allowed In said H.
'euor witenesses;in courts Of Justice
To be continued