The Andrew County Republican. [volume] (Savannah, Mo.) 1871-1876, 1873-05-09

: / CiCIA " N puI lOst Va SCCttNhhS -" N
ment list; and on the APPLICATION of any .rersor
feeling himself aggrieved, they shall review TIN
assessment; and when the person otgectfnl
thereto shall make AFFIDAVIT that the value 81
his personal property does not exceed q certain
sum specified in such anidavif, and II he or thcy
or any other objects to the valuation put upon
real estate, the board shall hear Their objections,
board deem 1t advisable; and In such cases Ink
assessor shall correct his list.
SEC. O.: Each township assessor shall, on o.
before the day prescribed by law, annunily
make out and deliver to the clerk Of his county
in tabular form and alphabetical order, the
names Of the several persons, companies or
property, money or credits have been listed in
HIS township, and separately, In appropriate
columns, opposite each name, the number and
value Of all articles of personal property Emu
merated in accordance with this act.
| SEC. 10. In all cases where property Is NOT
listed by the owner, the assessor shall note op-
posite the name the words ''by the assessor"
SEC IL. Each township assessor shall, at the
time he Is required by this act to make HE re-
turn of taxable property to the county clerk,
also deliver to him all statements of property
which he shall have received nom persons re,
! quired to list the same, arranged In alphabetical
order; and the clerk shall carefully file and pre-
serve the same for one year thereafter.
assessors are required, in consequence Of the
sickness or absence of the person whose duty 1t
Is to make out . statement of perfofinl properly,
neglect or refusal to make out and deliver such
statement, to ascertain the amount and value Of
such personal property, money and credits, II
the assessor shall be unable to ascertain, by
positive evidence, the amount and value Of
such personal property, money and credits, he
shall return such amount and value as, from
general reputation, and his own knowledge Of
facts aud circumstances, he believes to he the
full amount and value of such property, money
and credits.
SEC. Il. The assessor shall add up the several
columns containing the number and value Of
each article at urnl,erfy enumerated. and shall
make out AMI deliver TO the clerk, with the as
sessmenr list, an abstract Of the several foot
iings. showing, separately, the aggregate num-
erty and the value of all other property assess
ed. The correctness Of such abstract shall be
verified by the assessor by the following oath:
do solemnIy swear that the value Of all the per-
sunal property, money and credits, required TO
be listed for taxation by me, Is truly returned
every case, have diligently and by the best
means In my power endeavUrcd to ascertain the
true amount and value Of all taxable property,
money and credits; and, rs verify believe the
Is Set forth In the accompanying list; that In no
case have I knowingly omitted to assess any
property, which. by law, l am required to assess;
nor have l In any way connived At any violation
or evasion Of any of The requirements Of the law
In relation to the listing or valuation Of proper
ty, moneys or credits Of any kind for taxation.
SIC. Il. 1t shall be the duty Of each assessor,
or some suitable person employed by hun, upon
being furnished with the blanks provided by law
to list oil real estate in his township in the
from actual view, or from the best source Of in.
formation that can be obtained, to determine, as
nearly as possible, the true value of each seps-
rate parcel Of land or real property IN his town
ship, accoring to law; and such value shall be
noted opposite each parcel Of real property; and
he shall note opposite each tract listed, where
the owners name Is not known, the letter ''N."
SEC. is. The assessor shall add up the val |
uation Of real property, and shall set down In
figures, on each page, the total value OF the
statement showing the aggregate value Of thr
lsnds, and the aggregate value Of the town lots.
The assessor shall complete the assessment, and
before ise iin rne ps9se !1 tes 30 SSI iaa; soSrt tss on or
sessrilent and collection oil revenue shall he paid
for, in all counties having adopted the township
organization law, In the same manner rs In
counties which have not adopted said law, eX.
cept As provided In this act. |
and append the following oath 20 the rrturn
he Is required TO make 10 the county clerk, viz |
Assessor Of the township OF
---.do solemnly swear that the return to
which this IL attached contains . correct drscrip-
ton OF each parcel Of rial property subject 10
within said township. rs lar ~ I have
been able 10 ascertain the same; and thai thc |
attached % each parcel In rctura l.. .. 1
verify believe, the fnll value Thereof, essim,ted |
according TO l.w; AMI tina, the aggregate value,
- SET forth In the statement returned herewith, |
Is true and correct according to the best Of my
SEC. H.. II any assessor shall wiIfaliy refuse
or neglect to perform any OF the dulles required
Of him By Law, he shall forfeit the sum crany |
for the use Of the township, and be iiabIr
for sill damage sustained by any such refusal Of
ARTICLE XIII.
OF Tn NASSERi IN WHICH TAXES AXE TO M |
COLLECTED, AND I'LL DUTIES Ov TOWNSHIP
COLLECTORS. |
.--- De- 4
the tax list and Warrant, shall procerd 10 col.
the taxes therein mentioned, snd, for that
purpose, shall call at least uron the person tax
.; his Or her place Of rrsidence, lin the
township for which such collector has been
chosen, and shall demand the takes charged 70
him or her. or his or her property; Tor which,
whrI paid, such receipt shall be yivcn % pro-
= .. In case any person shall refuse or
neglect 10 pay the taxes imposed, the collector
shall levy the same, by di,traint and sale ~ the
goods and chatsrls Of the person who ought to
SIC. 3. The collector shall give public ~no,ic~
Df the time and place ofsale, and of the property
sale, by advertisement TO he postrd up in Al least
three public places In the township wherr such
Is to be made. The sale shall be ut public |
SEC. 1. II the property d,stnlined he sold Tor
more than the amount Of taxss and costs, the
'urpl us shall be returned 10 the owner or prrson
= whose possession such property was when the
SEC. 5. In case any person, upon whom any
AZ shall b.. assessed under the provisions OF
MS act, In any township, shall have removed
hall be lawful for the collector Of such town |
hip TO levy and collect such tax IN Of the goods ,
md chattcis Of the person assessed, within:sny J
ownship az city OF the county 70 which said /,
eside.
SEC. 6. Every collector shall nav over. .
within one week amer the time mentioned in his ,
YATrn0I Tor IuVtn0 fhn rn.srAx- Atr.Af.xl - IL =
's'd, to the township trustee OF the township, ,
nj 70 The county treasurer, the sums required !
u sach warrant to be paid to them respectively .
LEGALLY entitled. The township trustee, 10 :
ThonI. such money shall be paid, shall deliver !
duplicate re:@ipts thereof; one Of which shall :
r, for the amount therein stated to have been !
rccised; and such receipt shall be prime Gseie s
vidence to The county treasurer Of the amount J
SIC. Z. Whenever any greater amount
{ taxes shall be. assessed, In spy one =
'wnship, then the township charges thereof, J
nd Its proportion Of the tax aud county charges, I
ne surplus. shall be paid by the collector 70 the J
nstee OF the township, who shall hold the same !,
ntil needed 70 pay township expenses. !
SEC. .. II the township collector shall be g
!, reason ofany error in the lax list, he shall !
oliver 70 the county treasurer his Textbook, and \
isil make out and file with said treasurer, ct Z
,e time Of his settlement, u statement In writ !
setting forth the name of the person 80 !
haryed with such tax, the value OF the prop I
'ty, and the amount Of the tax 10 charged, and :
10 before the county treasurer, or some Justice
the peace, that the fscts stated In such state
are true and correct, and that the sums (
therein remain unpaid, and that he /
IS used due diligence to collect the same;
hich oath or affidavit shall be signed by the q
collectors and upon filing said state Il
the county treasurer shall allow the town. .
lip collector credit for the amount OF taxes e
crcin stated, and shall app0rti0n and credit d
same ON the several funds for which such 4,
< VIA charged; and when he makes settlement o
18th the county court, such statement shall be 3,
IfdSient voucher 70 cntitle him to credit for the =
mount therein stated; but in no case shall any 8.
Wnshtp collector, or any county treasurer. be 3,
10 abatement on the resident tax list. Ii
It'll the statement aud affidavit Aforesaid nre 8,