The tri-weekly standard. [volume] (Raleigh, N.C.) 1866-1868, 1866-12-20
NO. 118.
r Avs OF THE UNITED STATES,

T Avs OF THE UNITED STATES,
Passed at tile First Session, ,ohich .oas begun
and held at the City Of Washington, in the
District Of Columbia, on Monday, the fourth
day Of December, a. d. 1865, and ended on
Saturday, the t'oenty-eigtth day Of July, 4.
d. 1885,"
PUBLIC ACTS.
ANDREW JOHNSON, President. LA FAYETTE
S. FOSTER, President of the Senate. La
FAYETTE S. FOSTER was elected President
OF the Senate pro tenep0re on the seventh
day of March, AMI so acted until the end
of the Session. SCHUYLER CoLFAx, Speaker
of the House of Representatives.
CHAP. CLXXXIV.-coNTINUED.
An Act to reduce Internal Taxation and to
amend an Act entitled can Act to provide In
ternal Revenue to support the Government, to
pay Interest on the Public Debt, and for other
Purposes" approved June thirtieth, eighteen
hundred and sixty -four, and Acts amendatory
thereof.
And if any person, on being notified or required
aforesaid shall refuse neglect to render such
list return within the time required as afore-
said, or if any person without notice, as afore-
said, shall not deliver monthly or other list or
sha al aiver or scose any or as
sstant assessor is false fraudulent, or contains
any understatement or differentiation, it shall be
lawful for the assessor to summon such person,
his agent other person having possession, Gus
tody, care of books of account containing en-
tries relating to the trade business of such per-
son. or any other person he may deem proper, to
appear before such assessor and produce such
book, at time and place therein named, and to
give testimony answer interrogatories under
oath or affirmation respecting any objects liable
to tax as aforesaid or the lists, statements,
sion liable to any W tax as aforesaid And the as
SCISSOR may summon, as aforesaid, any person re-
siding or found within the State in whicn his dis
trict is situated. And when the person intended
to be summoned does not reside and cannot be
found within such State, the assessor may enter
any collection district where such person may be
found, and there make the examination hereinbe-
fore authorized. And to this end he shall there
have and may exercise all the power and author
ity he has may lawfully exercise in the district
for which he is commissioned. The summons
authorized by this section shall in all cases be
served by an assistant assessor OF the district
where the person to whom it is directed may be
found by attested copy delivered to such per-
son in hand left at his last and usual place of
abode allowing such person at the rate of one day
for each twenty-five miles he may he required to
travel, computed from the place of service to the
place of examination and the certificate OF SER
vice signed by such assistant assessor shall be
evidence of the facts it states the hearing ofan
application for attachment; and when the
summons or requires me Pr ProaucIton 6I r oi ~
with reasonable certainty. In case any person so
summoned shall neglect or refuse to obey such
summons, OF to give testimony, or 10 answer in
terrogatories required it shall be lawful for the
to apply to the judge OF the district court
or to a commissioner of the circuit court of the
United States for the district within which the
person so summoned resides for an attachment
against such person as for contempt. 1t shall
be the duty of such judge or commissioner to
hear such application, and, if satisfactory proof
be made, to isaue attachment, directed to some
proper officer for the arrest OF such person, and
upon his being brought before him to proceed to
a hearing of the case; and upon such hearing the
judge commissioner shall have power to make
tent with the provisions of existing laws for the
punishment of contempts, to enforce obedience
10 the reuuirirements of the summons and punish
such person for his defanlt disobedience It
shall be the duty of the assessor or assistant asses
of the district within which such person shall
have taxable property to enter into and upon the
premises if it be necessary, OF such person SO re-
fusng neglecting, or rendering false or fraud
ulent list return, and to make, according to
the best information which he can obtain, inclu-
ding that derived from the evidence elcted by the
examination of the assessor, and on his own view
and information such list or return, according to
the form prescribed, of the property, goods,
wares, and merchandise, and all articles or OBJ
jects liable to tax owned or possessed or under
the care management of such person, and as
sess the tax thereon, including the amount if any,
due for special or income tax; and in case OF the
return of a false fraudulent list valuation, he
shall add one hundred percentum to such tax;
and in case of refusal neglect, except in cases
or to verify the same as aforesaid, he shall add
fifty per centum to such tax; and in case of neg
lect occasioned by sickness or absence as afore-
said, the assessor may allow such further time for
making and delivering such list or return as he
may judge necessary, not exceeding thirty days |;
and the amount SO added to the tax shall, in ali
cases, be collected by the collector at the same
time and in the same manner as the tax; and the
list return SO made and subscribed by such as
SCISSOR assistant assessor shall be taken and re-
puted as good and sufficient for all legal pur-
poses. Is
That section nineteen be amended by striking
out all after the enacting clause, and inserting in
lieu thereof the following: That the assessor for
each collection districts hall give notice by adver
tisement in one newspaper published in each
county within said district, and if there be none
published in the district, then in a newspaper
published in collection district adjoining there
to, and shall post notices in at least four public
places within each assessment district, and shall
mail copy of such notice to each postmaster in
his district, to be posted in his Office, stating the
time and place within said collection district
when and where appeals will be received and de-
termined relative to any erroneous or excessive
valuations, assessments, or enumerations by the
assessor or assistant assessor returned in the an
nual list and such notice shall be advertised and
posted by the assessor and mailed as aforesaid at
least days before the time appointed for hear
ing said appeals. And it shall be the duty of the
assessor for each collection district at the time
fixed for hearing such appeals aforesaid, tosub
nit the proceedings of the assessor and assistant
assessor and the annual lists taken and returned
as aforesaid to the inspection of any and all per-
sons who may apply for that purpose Andsuch
assessor is hereby authorized at any time to hear
and determine in summary way, according to
law and right, upon any and all appeals which
may be exhibited against the proceedings of the
said assessor or assistant assessors, and the ace
principal place of business OF the said assessor
shall be open during the. business hours of each
day for the hearing Of appeals by parties who shall
appear voluntarily before him: Provided, That
no appeal shall be allowed to any party after he
shall have been duly assessed, and the annual list
containing the assessment has been transmitted
to the collector OF the district And all appeals
to the assessor aforesaid shall be made in wri-
ting, and shall specify the particular cause, mat
ter, or thing respecting which decision is re-
quested, and shall, moreover, state the ground or
principle of error complained of. And the asses
sor shall have power to re-examine and determine
upon the assessments and valuations, and rectify
he me as Shal iue itab h1f
such valuation, assessment, or epumeration shall
not be increased without previous notice Of at
least five days to the party interested to appear
and object to the same if he Judge proper, which
house. office, or place Of business of the party By
such assessor, assistant assessor or other person,
address of said 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 are provided in cases of refusal or
neglect to furnish lists returns. The costs for
the attendance and mileage of said witnesses shall
he 70 10 and nv