Green-Mountain freeman. [volume] (Montpelier, Vt.) 1844-1884, 1880-08-25
The New Hampshire Tax-Law.


And the blank invoice-books to be used
hereafter by selectmen and assessors in
taking such invoice. shall be prepared by
the secretary OF state, printed by the pub.
lie printer. and seasonably furnished Ia
the selectmeD and assessors Of the several
towns and cities of this state.
SEC. 2. 1t shall be the duty of the Sec
rotary of state annually, on or before the
first day of March, TO furnish, at the ex-
pense of the State, to the selectmen OF
each town and the assessors OF the several
: cities, blank inventories. in convenient
form. sufficient in number to meet the re-
quirements of this chapter, and Of all laws
relating to the taxation Of estatesi which
said blank inventories shall be by him ar
ranged in proper form, and with suitable
interrogatories therefor, and said blanks
shall be so arranged and formulated by
said secretary. as to require, under oath.
! and in answer to interrogatories therein
set down, full Information to be given
therein by the person or corporation to be
taxed, of the classes in gross, and the
amount thereof of each class. of his per-
sonal property and real estate liable to be
taxed, and such further information as
will enable the selectmen or assessors to
assess such property and estate at its true
value.
SEC. 8. The selectmen and assessors
shall deliver such blank inventory, or
cause the same to be delivered, in hand or
to be left at the usual place of abode or
business of every person or corporation in
their respective towns or cities, who upon
due inquiry by such selectmen or assessors
} thew shall have cool cause to believe is
liable to be taxed therein for any real or
personal estate or property. And the
same shall be SO delivered or left, on or
before the twentieth day of March in each
year; and every such person or corporation
shall, on or before the fifteenth day of
April next thereafter, answer, in writing.
in said inventory. set down and contained.
and shall otherwise properly fill out said
inventory, and subscribe and make oath to
the truth of the same before some justice
of the peace or selectman or assessor,
any of whom is hereby empowered and
authorized to administer such oath. SO that
the same may and shall furnish full and
correct information of all such matters rs
are in said inventory. and. by the inter-
rogatorieS therein set down, required, and
deliver and return the same to said select
men or assessors on or before said fifteenth
day of April.
SEC. 4. In case of corporations, such
inventory shall be delivered TO or left at
at the usual place of abode or business of
the officer thereof on whom 1t is by law
required that writs shall be served; and
such corporation shall make the required
return by its president or other principal
officer. In case of property or estate
belonging to trustees, estates OF deceased
persons and guardians. and of property
or estate not in the care or possession of
the owner, such notice shall be given 10
and such return of inventory shall be
made by the person TO whom the property
| is by law taxable.
SEC. 3. Upon the return of such inven-
tory, the selectmen or assessors, upon
examination of the same. shall. unles they
shall be of the opinion that the same does
not contain full, true, and correct state
ment of the estate and property for which
such person or corporation is taxable,
assesses Il tax against such person or cor
poraton, in accordance with the statement
therein contained. and such further
examination and appraisal of said taxable
estate ana property rs is provided for by
existing laws, and such further exam
ination rs they may think proper TO make;
so that said estate and property shall be
appraised and assessed by said selectmen
or assessors, at its full and true value in
money agreeable to the requirements of
section one, chapter fifty six of the general
laws. If any such person or corporation
shall willfully omit to make, deliver, and
return such inventory, or to answer any
interrogatory therein, as by this chapter
required, or shall make any false answer
or statement therein, or in relation to the
estate or property for which he is taxable,
| or ii such selectmen or assessors shall be
of opinion that such inventory so returned
does not contain II full true and correct
statement of the estate and property for
which such person or corporation is tax
able. according to the requirement of such
lnterr0gatories, and that there has been
such willful omission or false answer or
statement ON the part of said person or
corporation, the selectmeu or assessors
shall ascertain rs nearly as may be, and
in such manner rs they may be able, the
amount and value of the property and
estate for which in their opinion, he is
liable TO be taxed. and shall then set down
to such person or corporation, by way of
ldoomage, four times as much rs such
estate and property, if so inventoried and
returned, would be legally taxable; and
section five of chapter fify-fve of the
general laws is hereby repealed.
SEC. &. The select men or assessors
shall, on the first Monday of April in each
year, give public notice of the times and
places where they will be in session for
the purpose Of receiving such inventory.
and OF hearing all parties in regard TO
their liability to taxation. Such notice
shall State the time when such session will
commence and close, and shall be posted
in one or more public places in said town
or city.and in case "A newspaper is printed
IN said town or city. then also by puhlca-
lion in said newspaper, and by such other
means AS they shall think proper.
SEC. z. If any selectman or board of
selectmen, or assessors or board of assess
ors, shall neglect to so deliver or cause to
be so delivered said blank inventory in
hand, or to be left at the usual place of
abode or business of any person or corpo.
ration in their respective towns or cities
liable to be taxed therein, in the way and
manner prescribed in this chapter, when
such selectman or board of selectmen, or
assessors or board of assessors, shall have
good cause or reason to believe such
person or corporation to be the owner of
or liable to be taxed therein for real Or
personal estate or property; or shall be
guilty of the willful violation of any of the
provisions of this chapter, or shall will
fully neglect or omit to perform any duty
imposed upon him or them by this chapter,
or by any law of the state, or shall will
fully omit or fail to enforce any of the
provisions of this chapter or of said laws,
he or they shall forfeit for each offence the
sum of two hundred dollars. to be recov-
cred by any person who will first sue
therefor
, SEC. 8. The selectmen and assessors
are authorized to receive such inventory
, before the first of May from any person
or corporation who they shall be of the
opinion was prevented from making and
returning the same before the fifteenth day
of April. by accident, misfortune or
mistake.
SEC. 9. If any person shall willfully
swear falsely in violation of the provisions
of this chapter, he shall be deemed guilty
of perjury and punished accordingly.