Year: 1865

be received from any person who refused
to make out, attest On oath and deliver to
the assessor such statement at the time
required by this act; nor shall such state
ment be received from any person who
shall not first make and file with said
clerk an affidavit, setting forth that he was
absent from home without design to avoid
the listing of his property, or was pre-
vented by sickness or other unavoidable
occurrence, from making out and deliver.
ing 70 the assessor the required .tatemeIs
within the time required by law


Sec So Each assessor shall on or be-
fore the hrst day of July, annually. mako
out and deliver to the clerk Of the board
OF supervisors OF his county. a return In
tabular form and alphabetical order of
the names of the several persons COM
fanies and corporations in which personal
property shall have been listed in his
town or city, and in an appropriate column
opposite each name, he shall state the ae-
gregate value of personal property listed
in the name of each person, company or
corporation. The assessor shall include
IN his return, in separate columns new
entries, new structures and structures des-
trcyed. rs heretofore provided,


Sec. 40. Each assessor shall Mt tho
time he is required to make his return 10
the clerk of the beard of supervisors, also
deliver to the said clerk all the statements
of property received from persons re-
quired to list the same. which statements
shall be arranged in Alphabetical order by
tho assessor, and shall be filed and
preserved by the said clerk


Sec. Al. Each assessor. when making
his return of personal property. shall take
and subscribe an oath, which shall he
certified hy the oiicer administering the
same, and attached to the return which hc
is required to make, in the following form,
to-wit:


IL, -, assessor for the -, in the
county of --, do solemniy swear. that
the value of the personal property of which
statements have been made and attested
hv the caths of persons required to list
the same, is truly returned as set forth IN
such statements; that in every case whero
| have been required to ascertain TIE
amount and value Of personal property of
any person, or corporation, have dill
gently, and with the hest aids ! could
command, endeavored to ascertain the
amount and value of such property and,
as verify believe, the full value thereof
is set forth in the annexed return; and IN
no case have | knowingly omitted to de-
mand of any person Of whom / was re-
qnired to make such demand, Il statement
ot the description, amount and value of
personal property which ne was required
to list Cor taxation. nor in anv way con-
nIved Mt any violation Of law in relation
TO the listing and valuation of property"
Sec. 42 1t shall he the dnty Of tho
clerk OF tie board Of supervisors of each
county, 70 add to the valuation of all per-
sonal property returned 10 the assessor,
which the owner or other person whose
dntv it was to list on behalf Of the owner.
neglected or refused to list or to the value
of which such person refused to swear "a
required by this act, fifty per centum On
the value so returned and if the said
clerk sha / have reason to believe that in
any such case the value returned hy tho
assessor 10 below the true value of such
property, ne NAV institute such examina>
ton as he shall deem necessary to enabe
him to ascertain tho amount and value OF
such property And for that purpose he
is hereby invested with all the authority
conferred upon assessors in cases where
persons refuse to list their personal pro-
pcrtv, as required hv this act


Sec. 43. r. upon examination Of re-
turns made nv the assessors. the clerk of
the board Of supervisors shall discover
that any parcel Of real property shall
have been omitted in tho return Of any
assessor. he shall add the same 10 the list Of
real property, with the name Of the own
er, If known as 4 separate parcel or to
any parcel returned hv the assessor ms
tho case NAV require; and in nny such
case the said clerk shall forthwith notify
the assessor in whose return such omis>
sion occurred. of snch omission and such
assessor shall forthwith proceed to s.cer-
tain and return 20 said clerk the value OF
such real property so omitted


Sec. ~ Each clerk of the bonrd of
supervisors shall correct nnv error IN tho
description or quantity Of land contained
in the list of real property in hi. county,
but he shall make no deduction from tho
valuation Of any parcel Of real property,
except a, required bv this nct..


Sec. As IF anv clerk Of the board Of
supervisors shall discover that any nsses-
sor has omitted in his return. anv rroper-
ty which he was legally required to re-
turn. he shall authorize and require such
assessor to correct such error or omission:
such assessor shall within ten davs after
having neen 50 authorized and required,
proceed 10 correct any -ueh error or ennis
sion, and make return thereof to the said
clerk.


Sec. 46. The clerk Of the hoard of su.
n.rvisors Of each county, shall make out
n c1mriete assessment roll of each town
and city in his county. including al such
additions rs shall have been made to Ths
return of the several assessors aerecHi,l~
to the provisions and requirements Of Il IS
act, arranged in the following FORM to
wit: Each parcel Of real property in
each Of the several towns Of his county,
other than village property. shall he en-
tered on such roll in, num erical oder rs
the sections and subdivisions thereof. op-
posite to the name qi the owner, If known:
and, in separate column the said clerk
shall set forth the value which then stand.
affixed to each separate parcel; and each
parcel of real property in each vilnGe
and city IN his c51ntv. shall be entered
on the assessment roll for such village or
city, in numerical order as to lots md
blocks, opposite the name Of The owner, il
known. and, in separate column he shall
set forth the value which then stands af>
fixed to e,ch parcel Of such real property.
And if any parcel Of real property. living
within the limits Of any village or ciiv. 10
other than lot or part thereof the said