The daily dispatch. [volume] (Richmond [Va.]) 1850-1884, 1876-02-23
ASSESSMENT OF TAxEs.
A sSEsSNENT AND COIL ECTION OF
"A TAXES IN AiANCHs STIR

L SIT1 W OASCHESTEH-s PeDIGaNy Elt1ST6.
gaKGI1Y = 81 SHHS Maa AaiE1 s
MAY IS 1875. CONgEHNINa The AsSRSs.
M ENTY Of TAXES AND COMMISSIONERS Os
SECTION II. Each person OF full are and sound
mind not married wonan| shall list iAe personal
property subjecs 10 taxation by the city In his or
her possession or care the 1st OF FesfuaTy. and
the subjects and persons on account OF which he Or
| she Is chargeahle. The property OF rui1or shall
be LISTED by his or her guardian father OF mother,
| or any other person having charge OF ihe pro
pertv; of wife. by her trustee. husband, or by
herself: OF deceased person, idiot, lnnarfc by
son for whom property Is held In trust by The trus
zee, In the city, BY the cstu que trust or his or
her father or husband : Of corporation whose as
are IN the hands Of agents, receivers factors,
by such agents. receivers. factors; OF every COM
panY, firm, body po DC corporate, By the prnci-
SECTION IA. The commissioner shall. rs soon as
may be afIer the first day OF The fiscal year,
(which Is the 1st day OF February ascertain by
sonaLproperty book easer-hrst, the name of every
male lphabit3nt OF the city who has ATTAINED the
umns those thar are white and those that are not
white. second, the uarae OF each person, whether
living In CT Gu. OF the city, who In his owa'right,
| or personal representative, committee, trustee.
guardian, or agent, Is possessed or any personal
property In the city subject to taxation, showing 10
each case in what character he is possessed Of the
| same. Third, The Name OF every bank, insurance
| company, or other Incorporated company, located
/ or doing business In the city:
l
| from each pfrson or firm the market value on the
1st day Of Febr rst. Of aii his personal pro:
perty in the city. Second. of his capital emploved
In business and not Invested In real estate, or en-
ployed 10 manufacturing outside the city. Third,
Of all his shares In corporations or other pnt stock
companies located In the city not otherwise
sed for cry taxes. Fourth. Of all his bonds.
fcates of debt OF any country, State, county, mu-
nicipaI or other psoic corporations other than the
Manchester.
SECTION III. he shall ascertain from each person
r,,f,.1 tSN.,H
aud securities otner Than those mentioned IN The
preceding section, and Of al solvent, ltquidated,
| and certain demands and claims, however EVIL;
| derced or wherever the debtor may 1--we, OWING AID
coming TO such person. whether due or not on the
FIRST Gay OF the fiscal year. deduclng from the ag-
bonds, secny,,es, llqudalcd claims, and demands
| owing TO others from such person as principal
accounts ae inc mded The aggregate principal or
interest sh 81 constitute the amount OF = bond
claim due and payable; the present value, after de-
| ductipg The legal interest shall constitute the
amount OF bond or claim nos yet due aud payable,
| AMI which hears no interest.
| SECTION %. lie shall ascertain from proper
officers Of Ill corporations and joint stock compa.
| MES except companies incorporated for the pur.
pose of Internal Improvement, and banking sssoci-
| aliens organ Zed uudef The laws OF the CURED
states or incorporated under The authority or the
State OF Virginia. the amount of The capital AMI
sets not exempted from tsNaton, Including that In.
vested In real esta'e or machinery or fixtures at
| tached thereto or In nanuftctures outside OF the
city. and shall require such officers of all banking
associations TO report the number of the shares OF
their respective companies and the market value of
each share OF the tr>t day ofthe fiscal year.
SECTION %. The commissioner shall cal In per-
son by his deputy upon every person In the city
required TO render q list OF property, moneys.
credits other subjects Of taxation; and shall
fur3ish forms for lists and valuations. Every such
person shall return statements according to such
forms. and annex thereto valuation Of he properly,
verified, II required, by oath la and subscribed
before The missioner, or some other officer
thorized to administer an cath. ..
SECTION "a. If any person b. absent from the
city 1T the time the commissioner Gals (and there
be person on The premises au horned to act for
him) the commissioner may leave at his residence
or place OF business proper forms TO enable him 10
make out the statement aforesaid, and u shall be
the duty of such person. within twenty days there
to the commissioned such list with valuation yeri-
: fed by atlida vlt as herelnbefore required. -
| SECTION 20. Ii The commissi Der Is not satisfied
with The taxpayers valuation or the property. he
may upon his own yi-w, or such information u; he
may obtain or posses, adopt what lie deems fair
anu proper valuation thereof, provided that where
1t Is prac icable he shall give opportunity to the
Taxpayer 10 be heard before his books are return-
| ed to The uditor.
| with Tie proper forms. shall fall for twenty days 10
return the list in the manner prescribed, he shall
forfeit not les; than ten nor more than tify dollars.
If any person shall refuse 10 exhibit TO the commits.
sioncr any property listed or required 10 DC listed
IN order that n fair valuation thcreof may DC as
sessed he shall pay foe of not less than twenty
nor more than hundred dollars and he shall be
assessed by the commissioner with such property
at the highest valuation.
or refusal Of any person to give the commissioner
an account OF his properly, and state the value
| thereof produce the same 10 The com missioner
TO he valued by him, as required by this ordinance,
the list thereof shall have been ohtuned too late 10
| be placed upon The commissioners books of per-
, tanned 1t Shall be entered upon the books OF the
next year along with the list OF the next year; and
h re shall b. added 10 the tax omitted ut tie rate OF
twenty per ceutum per annum Oil The amount
thereof for one more years, AS the case may BIO.
SECTION "a. T. 5 soon rs the Commissioner OF
Revenue shall have ascerland the value Of all the
real estate aud personal property taxable II the
and have them In his office for the inspection and
| examination of all PERSONS interested therein and
he Shall give notice by six days. publication In one
or of the daily newspapers In said city, or In
the city Of Richmond, Of the time and place when
and where such inspection and examination may
be made. Such schedules shall be kept open for the
period Of ten days Il ON the time of the first publ
| cation of such notice, so that any person feeling
aggreved by the assessment OF his or her property
may appear and make his or her objection. 4 lie
| said Commissioner OF The Revenue shall hear and
| consider all objections which may be nude, and
| otherwise correct and revise his assessment; and
he shall have power ~ examine any person on oath
as To the value OF his personal property aud also to
examine under oath such Oiher persons, as wit
ncsses in relation thereto, as he may deem pr oper,
and for that purpose may administer oath5. ANY
person who shall refuse 10 make under oath O full
disclosure Of all the facts necessary 70 enable said
| Commissioner OF the Revenue 10 make q fair and
lust assessment of bis personal taxable property
| when duly called upon by said Commissioner of the
Revenue SO to DO, or answer such questions rs may
be nut 10 him In relation thereto, snail be assessed
| a gcoss sum, I'm the JUDGMENT OF the Commissioner
OF the Revenue double the correct assessment OF his
personal taxable properly.