Lexington advertiser., 1870-07-22


Board of Supervisors, who shall
lear such appeal and any evil
lence thereon, and whose de-
,ision shall be final. Immedi-
,tely after the completion and
acceptance of his assessment
rolls, the Assessor shall deposit
his assessment books IN the
office of the Clerk of the Chan
Gerry Court for permanent pres
In order to facilitate
the valuation OF the property
within the State, it shall be the
duty of the Assessor, after the
lists are made out as above di-
rected in sections l and 2, to
interrogate each taxpayer, un-
der oath, concerning the char
acter, quality and value of his
property, and any person refus-
ing to take such oath, or to an
swer such interrogations, shall
be subject to both ihe penalties
prescribed in sections 2 and 8
of this Act. The Assessor may
appoint one or more deputies,
who shall take the same oath as
the Assessor himself, and from
whom he may require such
bond as he shall deem necessa'
w. The Board of Supervisors
of each county shall, at their
regular meeting in August, pro-
vided in the 14th section of this
Act, constitute a Board for the
equalization Of the assessment
of the several persons of the
county, and at such meeting,
they shall add to such assess
ment any taxable property not
included in the assessment as
returned by the Assessor, and
shall assess the value thereof.
The Board shall proceed to
equaIize the valuation of the
real and personal property
throughout the county as fol-
lows, to. wit:
First. They shall add to the
aggregate valuation of the real
estate and personal property
of each taxpayer in the county,
which they shall believe to be
valued below its proper valua
ton, such per centum in each
case, as will raise the same to
its proper valuation.
Second. They shall deduct
from the aggregate valuation
Of the real estate and personal
property of each taxpayer in
the county, which they shall be-
lieye to be valued above its
proper valuation, srch~per CEN
tum in each case, as will reduce
the same to its proper valua'
ton. And any person who
may feel aggrieved at anything
in the assessment of his prop
erty, may appear before the
Board OF Equalization, either
in person or by agent. and have
the same corrected in such man
ner as to said Board shall ap
pear just and equitable, anc
from the decision of the BoarC
there shall be no appeal. AT
ter the completion and accept
ance of his assessment rolls
the Assessor shall deposit hi
assessment books in the office
of the Chancery Clerk for per
manent preservation.
Sec. 4. Be it further enacted
That tax on privileges shal
be levied, as follows, to-wit:
On each and every practicins
physician, lawyer, dentist ant
veterinary surgeon, ten dollars
On each and every druggist
twenty-five dollars; and all per
sons who sell drugs or medi
cines in any quantity, shall b.
deemed druggists, except tha
any person may sell paints, oil
of all kinds, varnish, turpentine
rosin, paregoric, salts of al
kinds, sulphur, copperas, vitrio
and any articles necessary
culinary, washing or dy(
purposes. without paying
license hereby prescribed
druggists. On each and ev
distillery of grain, five hung
dollars.
On each and every brewei,
the sum of fifty dollars.
On all other distlllerie,
twenty-five dollars,
On each and every establish
ment for rectifying vipous an
spurious liquors, two hundre
dollars.
On each and every billiard c
Jenny Lind table, kept for put
lie use, fifty dollars.
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