The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1866-04-12

$500
Washington, in the District Of Columbia, on
Thursday, tie fon,qh day Of July, d. d. 1861
and ,1,ded on Tuesday, the Sirth dag Of AegasSt
A. d. 1861.
PUBLIC ACTS.
ABRAHAM LINCOLN, President. HANNIBAL. HAM
LIN, Vice President, and President of the Sen
ate. SOLOMON FooTE was elected President
of the Senate, pro tempo'e, on the eighteenth
day of July, and continued so to act until the
close of the session. GALUsHA A. GROW,
Speaker of the House of Representatives.
said lists shall be valid and sufficient for the pur-
poses of this act; and on the delivery of every
such list, the person making and delivering the
same shall pay to the assessor one dollar, which
he shell retain to lis own use.
Sec. p. And be it further enacted That the
list aforesaid shall be taken with reference to the
day fixed for that purpose by this act, aforesaid;
and the assistant assessors after collecting the
said lists, shall proceed to arrcnge the same and
to make two general lists the first of which shall
exhibit, in alphabetical order, the names of all
persons liable to pay tax under this act residing
within the assessment district, together with the
value and assessment of the objects liable to taN;i-
ton within such district for which each such per-
son is liable, and, whenever so required by the as
SCISSOR, the amount of direct tax payable by each
person on such objects under the State laws i'm
posing direct taxes and the second list shall eX-
hibit, in alphabetical ORDER the names of all per-
residing out of the collection district, owners
of property within the district together with the
value and assessment thereof, with the amount OF
direct tax payable thereon as aioreiad The firms
OH OLdQ said general list shall be devised and e
scribed by the assessor, and lists taken accord
ing to such form shall be made out by the asSis
tant assessors and delivered to the assessor with
in sixty days after the day fixed by this act,
aforesaid, requiring lists from individuals And
if any assistant assessor shall fail to perform any
duty assigned by this act within the time pres
crbcd by his precept, warrant, or other legal III
structions, not being prevented theretrOm by sick
ness other unavoidable accident every such
sistant assessor shall be discharged from office,
and shall, moreover, forfeit and pay two hundred
dollars, to be recovered for the of the United
States in any court having competent jurisdiction,
with costs of suit.
datcly after the valuations and enumeratons shall
have been completed as aforesaid, the assessor
in each collection district shall, by advertisement
in some public newspaper, if any there be in such
district, and by written notifications to be pub
licly posted up in at least four of the most public
places Ill each collection district, advertise all per-
sons concerned OF the place where the said lists,
valuations, and enumcratiOns may be seen and
cNamined and that duriug twenty-five days after
the publication of the notifications, as aforesaid,
appeals Will be received and determined by him
relative TO any erroneous or excessive valuations
or cnumcrations by the assessor And it shall be
the duty of the assessor i'll each collection dis
trict, during twcnty-ti days after tic date of
publication to be made aforesaid, to submit
the proceedings of the assistant asscSsors and the
list by them received or taken aforesaid to the
inspection of any and all persons who shall apply
for that purpose; and the said assessors are here
by authorized 10 receive, hear, aud determine, i'll
q summary way, according to law and right, upon
any and all appeals which be exhibited against
the proceedings OF the said assessors: Provided
always, That it shall be the duty of said assessor
10 advertise and attend, not less than two success
sive days of the said twenty-five, ut the court
house of each county within his collection dis
trct there TO receive and determine upon thc:p-
peals aforesaid And provided also, That the qucs-
ton to be determined by the assessor, on an APP
peal respecting the valuation of property shall
be, whether the valuation compayned of be
be not in n just relation proportion to other
valuations in the same collection district. AID
AL appeals to the assessors, aforesaid, shall be
made i'll writing, and shall specify the particular
cause, matter, or thing respecting which a deci-
sion is requested; and SHALL moreover, state the
ground or principle of inequality error com
planned of. And the assessor shall have power to
re-cXumine and equalize the valuations as shall
appear just and equitable; but no valuation shall
be increased without previous notice, of AZ least
five days, to the party interested, to aDper and
object TO the same, if he Judge proper: which no.
tice shall be given by note i'll writing, to be
left at the dwellinghOuse of the party by such as
SCISSOR or an assistant assessor.
Sec. %. And be it further enacted That when
ever State, Territory, or the District of Column
Iia shall contain more than one collection dis
trjct, the assessors shall have power, eyamna-
lion OF the lists rendered by the assistant
sors, according TO the provisions OF this act, to
revise, adjust, and cqualizc the valuation of lands
and lots of ground, with their improvements,
buildings, and dwelling houses, between such col
lection districts, by deducting from adding to
either such rate per centum shall appcr Just
and equitable
Sec n. And be it further enacted. That the as
ors snail, Immediately alter the expiration of the
line for hearing and deciding appear, make out
correct lists of the valuation and enumeration in
,&ch collection district, and deliver the same to
tne board OF assessors hereinafter constituted il
and for the States respectively. And it shall b,
he duty OF the assessors in each State to cOnvcn,
i'll general meeting at such time and place shall
lie appointed and directed by the Secretary of til.
Treasury. And the said assors, Il MAJORITY O
them. convened, shall constitute, and they arr
hereby constituted, board of asscsSors for til,
purposes ofts act, and shall make and establish
such rules and regulations rs to them shall ap-
pear necessary for carrying such purposes into cf
feet not being inconsistent with this act or the
laws OF the United States.
Sec. 25. And be it further enacted, That the
said board of assessors, convened and organized
as aforesaid, shall, and may, appoint suitable
person ur persons TO be their clerks but not more
than one for each collection district, who shall
hold his or their office offices at the pleasure of
said board OF assessors, and whose duty it shall
be to receive, record ard preserve all tax lists,
returns, and other documents delivered and made
to the said board OF assessors, and who shall take
an oath or affirmation if conscientiOusly
pulOus of taking on oath faithfully to discharge
hi their trust; and in default of taking such
oath affirmation, previous to entering the
duties Of suchappointment, or on failure to per-
Jorm any part Of the duties enjoined him or
pcctively forfeit and pay the sum of two hundred
dollars for the of the United States, to be
covered in any court having competent juriSdic-
ton, and shall also be removed from office.
Sec. 26. And be it further enacted, That it
shall be the duty of the said clerks to record the
proceedings of the said board of assessors, and
TO enter on the record the names of such OF the
the board ofassessors for the purposes of this act
And if any assessor shall fail to attend such gene
raj meeting his absence shall be noted the said
record, and he shall, for every day he may be alb
cnt ther efrom, forfeit and pay the sum of ent
dollars for the of the United States. And if
any assessor shall fail neglect to furnish the
said board OfasscSsOrs with the lists of valuation
and enumeration of each assessment district with
in his collection district within three DAYS after
the time appointed as aforesaid for such general
meeting of the said board Of assessors, lie shall
forfeit and pay the sum of five hundred dollars for
the of the United States, and moreover shall
forfeit his compensation as assessor. And it shall
be the duty of the clerks of the said board of as
SCISSORS certify to the Secretary of the Treasury
extract of the minutes of the board, showing
such failures neglect, which shall be sufficient
evidence of the forfeiture of such compensation
to all intents and purposes: Provided always
That it shall be in the power of the Secretary of
the Treasury to eXoncratc such assessors from the
forfeiture Of the said compensation, in whole
in part, as to him shall appear just and cquta-
table.
Sec. II. And be it further enacted, That if the
SAID board of assessors shall not, within three
days after the first meeting thereof aforesaid,
be furnished with all the lists of valuation of the
several counties and State, they shall nevertheless
proceed to make out the equalization and appor-
tlonment by this act directed, and they shall as
sign TO such counties and State district the valua
ton lists of which shall not have been furnished