The Kenosha telegraph. [volume] (Kenosha, Wis.) 1860-1888, 1866-08-23

to the party interested to appear and object to
the same if he Judge proper, which notice shall
be in writing and left at the dwelling house, of
flee 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 ofsaid party: Provided further, That on
the hearing of appeals it shall be lawful for the
assessor to require by summons the attendance
of witnesses and the production of books of &C
count in the same manner and under the same
penalties as are provided in cases of refusal or
neglect to furnish lists or returns. The costs
for the attendance and mileage of said witness
es shall be taxed by the assessor and paid by
the delinquent parties, or by the disbursing a
gent for the district, certificate of the asses
sor, at the rates allowed to witnesses in the
district courts of the United States.
That section twenty be amended by striking
out all after the enacting clause and inserting
in lieu thereof the following That the asses
or o. each collection district shall, immedi-
ateiJ at.cr the expiration of the time for hear
ing appeals concerning taxes returned in the
annual list, and from time to time, as taxes
become liable to be assessed, make out lists
containing the sums payable according to law
upon every subject of taxation for each col
lection district which list shall contain the
name Of each person residing within the said
district, or owning or having the care or su-
perintendence of property lying with the said
district, or engaged in any business or pursuit
which Is liable to any tax, when such person
or persons are known, together with the sums
payable by each; and where there is any
property within any collection district liable
TO tax, not owned or occupied by or under the
superintendent of any person resident there
In, there shall be separate list of such prop
erty, specifying 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 principal
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 provis-
ions OF this act may be paid within the collec-
ton district where the persons liable to pay
| the same reside, or may have their principal
| place of business And in all other cases the
said assessor shall furnish to the collectors OF
| the several collection districts respectively
| within ten days after the time of hearing APP
peals concerning taxes returned in the annual
| list, and from time to time thereafter as re-
CURED, certified copy of such list or lists for
! their proper collection districts And in case
1t shall be ascrtained that the annual list, OF
any other list, which may have been, or which
shau hereafter be, delivered to any collector
| is imperfect or incomplete in consequence OF
| the omission of the names of any persons OF
parties liable to tax, or in consequence of any
| omission, or underStatement, or undervalua
ton, or false or fraudulent statement contained
| in any return or returns made by any persons
/ or parties liable to tax, the said assessor may
from time to time, or at any time within tif
| teen months from the time of the passage OF
tRis act or from the time of the delivery of the
| list to the collector as aforesaid enter on any
monthly or special list the names of such per
sons or parties SO omitted, together with the
| amount of tax for which they may have beer
or shall become liable, and also the names O.
the persons or parties in respect to whose re
turns, as aforesaid, there has been or shall be
any omission, naturalization, understatement
or false or fraudulent statement, together will
the amounts for which such persons or parties
may be liable, over and above the amount fol-
which they may have been or shall be, assess
ed upon any return or returns made as afore
said and shall certify or return said list to the
collector as required by law. And all provis
ions of law for the ascertainment of liability
to any tax, or the assessment or collection
thereof, shall be held to apply, as far as ma,
be necessary to the proceedings herein author
lied and directed. And wherever the wore
duty is used in this act, or the acts to which
this is an amendment, it shall be construed t.
mean "tax" whenever such construction shall
fbe necessary in order to effect the purposes o
said acts.
That section twenty-one be amended b,
striking out the words without having takel
the oath or affirmation required by this act,
and inserting in lieu thereof the words " with
Tout having taken the oath or affirmation re
Iquired by law"
That section twenty-five be amended b,
striking out all after the enacting clause AM
inserting in lieu thereof the following Tina
there shall be allowed and paid to the severa
assessors u salary of fifteen hundred dollar
per annum, payable quarterly; and, in add
zion thereto, where the receipts of the collec
tlon district shall exceed the sum of one hun
Idred thousand dollars, and shall not excee
the sum of four hundred thousand dollars an
nuauy, one-haf OF one per centum upon tn
excess OF receipts over one hundred thousan
dollars. Where the receipts of a collectio
: district shall exceed four hundred thousan
/ md oh 1 T1nf civ III
} sand dollars, ope-fifth of one per centum III
2 on the excess of receipts over four hIndre
thousand dollars. Where the receipts sha
l exceed six hundred thousand dollars one tent
OF one per centum upon such excess but tn
2 salary OF no assessor shall in any case eXcee
the sum of four thousand dollars. And til
: several assessors shall be allowed and paid TIL
sums actually and necessarily expended, wit
the approval of the Commissioner of Inferno
Revenue, for office rent; but no account
such rent shall be allowed or paid until it shal
have been verified in such manner as the Con
missioner shall require, and shall have bee
] audited and approved by the proper officers {
the Treasury Department. And the severa
assessors shall be paid, after the account there
of shall have been rendered to and apprOye
by the proper officers of the treasury, thei
! necessary and reasonable charges for clerk
/ hire but no such account shall be approve
) unless it shall state the name or names of th
clerk or clerks employed and the precise peri
obs OF time for which they were respectivel
| employed, and the rate of compensation agree
} upon, and shall be accompanied by an alfida
J Wit of the assessor stating that such seryic
} was actually required by the necessities of hi
office, and was actually rendered and also b.
the affidavit of each clerk, stating that he ha
| rendered the service charged in such accoun
, on his behalf, the compensation agreed upon
: and that he has not paid, deposited, or assign
| ed, or contracted to pay, deposit, or assig,
any part OF such compensation to the use o
any other person. or In any way, directly O
indirectly, paid or given, or contracted to pa,
! or give, any reward or compensation for hi
ONCE or employment, or the emoluments there
} OF; and the chief clerk of any such assessor Il
hereby authorized to administer, in the absenc,
ol the assessor, such oaths or atfirmations al
are required by this act And there shall b,
allowed and paid to each assistant assessor foul
dollars Tor every day actually employed in col
lectlng lists and making valuations, The nun
Der OF days necessary for that purpose to BIZ
certlned by the assessor, and three dollars fol-
every hundred persons assesse1d contained ir
the tax list, as completed and delivered nv hin
to the assessor, and twenty-five cents for eacI
permit granted for making tobacco snuff n,
cigars and assistant assessors NAV be allowed
IN the settlement OF their accounts, such sum
las the Commissioner of Internal Revenue shall
approve, not exceeding three hundred dollars
per annum, for office rent but no account for
SUCH rent shall be allowed or paid until if shall
have been verified in such manner to the Com.
missioner OF Internal Revenue may REQUIRE.
and shall have been audited and annroved nv
the proper officers Of the Treasury Department.
and assistant assessors, when employed outside
OF the town in which they reside, in addition
TO the compensation now allowed by law, shall
during such time so employed, receive one dol
lar per day; and the said assessors and assis-
tant assessors, respectively, shall be paid, af-
ter the account thereof shall have been rem
a e t to and approved by the proper officers
charges for stationery and blank books nsed in
the discharge OF their duties, and for postage
actually paid on letters and documents Re.
eea . wee and sent, and relating exclusively to
Tor publishing notices required by this act .
froa4ded, That no such account shall be an.
proved unless it shall state the date and fbe
particular item of every such expenditure. and
snail be yarlfied by the oath or affirmation of
such assessor or assistant assessor; and the
compensation herein specified shall be in full
iof all expenses not otherwise particularly an