Evening star., 1866-05-11


same shall be assessed in the name of such
person, II he can be discovered. All property
held oy aneIecutor or administrator, guardian
character, shall be assessed TO such nerson ~
such character, and shall be entered in the
assessment book in q separate line from his
own pLOperty. AS TO the place Of assessment,
the following rules shall be observed. Eyerv
person shall be assessed for his poll = in the
district where he resides when the assessmeut
Is msce, unless he has been assessed for the
lame .A year IN another district. All real
property shall be assessed in the district where
u mes. All personal property shall be assessed
In me district where il Is at the assessment.
All property shall be assessed At the same
Vaiue al which II would be appraised in pay
ment Of a just cash debt due from q solvent
debtor. In estimating the value OF any town
LOT or tract of land, its location, proximity to
local advantages, quality OF soil, CROWN OF
umber, mines, minerals, quarries, fossils un.
worked, and Improvements not liable 70 sepa-
rate taxation, shall be taken into consideration;
and every such town lot or tract Of land shall
be set down at its real value in money, not at
for ced sale, according to the best judgment
the assessor can form from information, in
spection, or otherwise.
In estimating the value of saw, grist, and
other mills, distilleries, breweries, foundries,
forges, establishments for mining and quarry
Ing, making carriages and other manufactur-
ing establishments, turnpike roads and bridges,
and ferries and wharves, the annual gross in
come OF the same, their location and other ele-
ments Of value, shall be taken into consider
alton.
Equality shall be vigorously observed in as
sessmen's, so that equal values shall pay the
same taxes.
Sections so, 20. II, prescribe the form of as
sessment books.
NOTICE TorAx PAYERs-LIsrs OF PROPERTY
VALUATION.
Zach assessor shall give at least ten days'
notice, by advertisement posted at three of the
most public places in his district, of the time
when be will attend TO assess the taxes aud in
his advertisement designate some place where
ne Will begin and the direction in which he
will proceed, so as TO inform the tax payer at
or about what time he will be able to examine
and assess his real estate; and he shall attend
al the time specified and make The assessment
In the mar ner stated in his advertisement
Each taxpayer shall give in to the assessor
complete list Of his taxable property of every
KIND, describing his land in his list SO as to
identity il, and furnishing the assessor All su ch
information touching his taXables as NAV en-
able him TO make correct assessment
Inc assessor, on receiving such list, shall
administer to the person furnishing il the fol-
lowing oath :-' You do swear (affirm) that
this list contains all and every item of your
taxable property. and that you have shown
and pointed out all your real estate in this as.
sessment dlstrlct, and given complete, correct,
and true information concerning it, to the best
OF your knowledge"
The assessor having derived from the tax
payer all the information he can Obtain, shall,
IL ne oeem IL necessary, 90 to, walk over, and
carefully examine the land SO as to verify the
list; and, for the same purpose, he NAV sum-
mon any person and examine him upon oath
as TO the completeness of the list and as 10 tine
Vaine OF the land and other properly.
Ii the tax payer or person having cha ge of
tne property is absent or unable TO furnish the
Inst Tor any reason, or is a female, or minor
ana without guardian, the assessor shall
make a list Of the propertyaand; ascertain its
valne from the best attain able Aiformation.
II the taxpayer fail TO comply with his
residence, and for every such demand NAV
addfo the assessment, to be collected as taxes
ons dollar, unless the taxpayer render a salts.
fastory excuse for his delinquency
III any Taxpayer fail to give In q list on such
demand made. the assessor shall make n list
upon the best information he can. obtain, and
note the fact, that double taxes may be assessed
upon the property.
Upon second or any subseq uenr assess.
ment the assessor shall proceed IN the
same manner, in every case in which he
accurate, full and equal assessment
The assessments shall be completed by the
nrst monday OF March every year, and by that
day shall be returned into the office OF the
clerk of the commissioners who shall snbmi,
them, until the first Monday Of April to the
inspection OF all persons who shall apply for
the purpose.
II any taxpayer. upon such inspection.
conceive himself aggrieved by the assessment
the assessor shall, with the aid of two free
holders OF the same district in which the com.
planning party resides, re view the assessments.
and II II appear proper to them, from the state.
ments OF the complainant or upon evidence
aoduced by him. that the assessment is er-
roneous, the assessor shall enter upon his list
the proper correction. subject TO revision or
appeal to the commissioners.
limo objection be made TO the assessment or
INN ediately after such objections as shall be
made are disposed of, the assessor shall sign
his book and close II by an afIidavit in the fol.
lowing form:-sI swear (afiirm) that have
set down, in the foregoing assessment all the
real estate - in my district according to
he best of my knowledge; that have admin.
isteIed TO each person named in this list the
oath specified In section seventy -four, except
persons who refused TO take the same and
ave assessessed the property of such at double
its value; and that this book contains a true
statement Of the real estate taxable property
and polls) OF each person herein named, esti-
mated according to the true value thereof, as
prescribed by law. without favor or affection"
II any assessor fail TO report his assessment
by the first Monday of March, every year, he
snail De liable 70 penalty OF not less than one
hundred, and not more thar one thousand
dollars
The commissioners may take Judgment on
motion Tor said penalty at its first session Of
at any subsequent session, and may, for any
satisfactory excuse, release and remit the Judg-
ment.
This penalty, when collected, shall be paid
into the treas ury, and shall constitute part of
the revenue OF the District.
DUTY OF THE CLERK OF THE coMNIssIoSERs-
COLLECTORS LIST.
BY the hrst Monday in April in each
year the clerk Of the commissioners shall make
out from the original assessment books, list,
In suitably ruled book, Of the names, in al
phabetic al order. Of every person in the Dis.
trict against whom a tax has been assessed, and
the amount Of said tax according to the lawful
rate OF taxation; and in ca Sc Of lands assessed
TO persons unknown, n list Of the same, de-
ecrlbing them and stating the amonnt of tax
Tor which each lot. tract, or parcel OF land is
liable
BY the first Mon dav OF May the clerk shall
deliver this list, after carefully compar-
ingn with the original assessment books, to
the collector. with a warrant in the following
form:-The commissioners ofthe District OF Co.
lumbia TO the collector Of taxes, greetng:-You
are hereby commanded to collect the taxes In
the foregoing list specified; and to that end
you are authorized, in case any taxpayer re-
fuse, on lawful demand by you made at his
usual place Of abode or Of business, or II he be
accent or unknown, To make the same out Of his
goods and chattels, IL sufficient, and il not cut
OF his lands ana tenements. In the same manner
as the marshal Of this District can make iudg.
ment Of q court of record by the ordinary writ
OF execution, and having SO done, pay said
taxes into the treasury; and IL the proceeds
OF any sale ycu may make exceed the taxes,
pay the excess 10 the clerk Of the commission.
ers, TO be held by him subject to the order Of
the taxpayer 10 whom the money belongs.
Witness -, clerk ofthe fievy COURT COM
mlssiOners and the seal of the IcOurtl said com.