The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1876-02-24
sawssssssaEN1s asbl Ialslsses 80
ssEssMDNT AND COLLECTION OF
q TIyEs IN MAECHt sTER.

a TAXES IN MANCHL sTER.
c,,,v ~, Mf..rcnrsrrn.. February 21,1s7e.
PORTIONS or AN OBJ piNAScME PA M EsTs IA
MY IS 1876 G9NgEnRssdbnMSa IsssioNER Of
SECTION 49, Each person OF fni s as tho ncrsonai
Mind inHt married woman1 snail us! liz, ln n his or
property subject to sa1al ION ~ Of Fewusry and
nea piiecs and persons account OF Mhcm a,,.Ii
she is charpeabie The properly a 81 or mother,
OF h snv other person having charge OF the M nv
yarty: of wife, by her trustee. nusea1n n,,Gc by
herself Of or
snn for whom property Is held In trs. Dy his or
& 10 the y, by the or essssr
nu &c IN Inc hands Of ageps, recefrers OF
y such agents receivers or fac.oa Nv the princ-
papy arm S0dS Scer me or thereof
pas rCTS lie The commissioner shall; rs Soy yea 20
may be after the first cay ssusr rv ascertain by
(which Is tnH All and in book Called the per
sonoi.nroperty hook enrer-hrst, me ,,oinen the
male lnhsbitant OF me CIV. ssordine In separate COL
age OF ,h"sa that ARE white and those that are no.
white secend, the name OF esSh ~ his own right,
s,ne ersnnaI representative, committee, ruseai
guardian agent! is possess fS taxa III Showing In
ZACH case in what character he Is possssseo nn
same. Third, the name Of every oank, 1hinl na.ed
company or Other +. n ISe ci,g. eoDp''
OF sscTioS 20. The commissioner shal ascertain am
fron each D. ron or rm the market value ON tne
day Of .na eisy secona Of his caps
In hsiness and not invested In real estate OF sn
ployed in manufacturing OUTSIDE inc ely linct
~ II his shares In corporations or other olnt sIock
compapies located In the city not otnerwlse rs.
&C. sed for City taxes Fourth, of all hts bonds, GER
ticatrs Of debt OF any country se ahs the
IInifed States State Of NitRiuia, or the CITY Oh
Manchester. ,,,.-,.,,, from, zach ne,son
residirp In the city the amount OF all solvent bopos
and securities other than tnose men!ioneu sa tne
preceding section, ana OF all solVen., ad
aenced or wherever the debtor may live, OWING apo
coming TO such person. whether due or not on the
rst Gay of the fiscal year aedne.ng from All Tue sch
bonds, securities, lIquds,ed claims, and demShoss
owing TO others from such person as pI1n is
debtor; but In neither case shall unsettled book.
accounts be Included. ! he aggregate principal or
interest eb al constitute the amount OF Donh or
caiu due and payable the present vaine, AFTER ne
ductIng the legal interest, Shall constitute the
amount of bond claim not yet due aud payable,
and which hears 10 interest.
SEcrION %. He shall ascertain from proper
officers of all corporations and joint stock compa-
MES except companies Incorporated f0r the pur.
pose of internal improvement, and banking associ,
aiions organ zed uEder The laws OF me enited
states or Incorporated under the authority Of the
State of Virginia. the amount OF the capital anh as
sets not exempted from taxauon, Including that IN
e,
tocbed thereto, or in manufactures outside of the
civ and shall require such officers Of all Banking
associations report the numer Of the shares OF
their respective mpanses ana NE marker value Oh
each share on the fiji I day Of the fiscal year.
SECTION 23. II he commissioner shall CALI per
s0n or oy his deputy upoh every person In the clly
REQUIRED 10 render list of p operty, moneys,
credits. or other suhiects Of tsxatfon; and shan
furnish forms for Isis and valuations. Every such
forms. and annex ther valuation Of The property
verified, tf required, BIZ oath Ia ell and subscribed
before The commissioner, or some DINER oincer au-
thoriZed TO administer an oath.
SECTIONAL If any person be absent from The
city at The time The commissioner cal land there
be no per sou The premises au horned TO act Tor
lhIul the commissioner may leave Mt his residence
or place of tujiuess proper forms tOenable him 10
make out the statement aforesaid, and u shall be
the duty Of such person, within twenty days there
20 the commissioner such list with valuation verl-
| d d by affidavit as herelnbefcre required.
sECTIoN %. Ii the conlmissi Der Is not satisfied
may upon his own view, or such Information Us ne
mag obtain or possess, adopt what he deems fair
ana proper valuation thereof, provided that where
It is practicable he shalt give opportunity to the
ax-payer 10 be heard before his books are return
| ed TO the Auditor.
with the proper forms. shall fail for twenty days 10
return The list IN the manner prescribed, he shall
forfeit not less than ten more than fifty dollars.
If any person shall refuse 10 exhibit to the commits
siouer any property listed required TO be listed,
In order that fair valuation thereof may be as
SlgcpN.
nor more than one hundred dollars; and he shall be
assessed by the commissioner with such property
| at the highest valuation. -,
| SECTION 80. When IN consequence Of the failure
| or refusal Of any person to give the commissioner
an account OF his properly, and state the value
thereof or produce the same TO the com missioner
to be valued by him. required by this ordinance.
the list thereof shall have been Obtained too late TO
be placed unon The commissioners books OF per
sonal property for the year In which It was SO OBJ
tudned, 1t shall be entered upon the books OF the
next year along with the list Of the next Year; and
thu re shall be added 10 the tax omitted at tie rate OF
| twenty per centum per annum on the amount
thereo for one or more years, rs the case may be-
SECTION 81. As soon as the Commissioner OF
Revenue ebaiFhave ascertaint the value OF all the
| real estate and personal property taxable IN the
city be shah N Ike c,mpleie schedules of The same
and have Them In his office for the inpettion ana
examination OF all persons interested therein: and
he sh. give notice by six days publication In one
or more of the daily newspapers In said city, or IN
the CITY of Richmond, Of The lime and place when
and where such inspection and examinati IN may
be made such schedules shall be kept open for the
period of ten days from the lime of the nrst puhl
cation OF such notice. SO that any person feeling
aggreved 10y the assessment OF his or her property
may appear and make his or her objection. J he
said Commissioner OF The Revenue shall hear and
CONSIDER all objections which may be made, and
shall have power to alter, add to, tuke from. and
otherwise correct and r.yise his assessment; and
he shall have power to examine any person on oath
as to the value of his pers nal property and also to
examine under oath such other persons, rs wit
nesses In relation thereto, as he may deem proper
and for that purpose may administer 0aths. Any
person who shall refuse TO make under oath full
disclosure of all the facts necessary 70 enable said
just assessment of his personal taxable property
when duly calleG upon by said Commissioner Of the
Revenue to do or 10 answer such questions as may
be put him in relation thereto shall be assessed
q gross sum, In the JUDGMENT OF the Commissi oucr
OF the Revenue double tn. c1rrect assessment Of his
personal taxable property.