Year: 1862

jscts liable pay any duty tax or license shall fail
make and exhibit written list when required, afore
said and shall consent TO disclose the particulars OF any
and all the property goods and merchandise,


ices and objects liable 10 pay any duty tax any
business or occupation, liable to pay any license
be the duty Of the officer TO make such list,
which, being distinctly read, consented TO, and
or having ~ csls sns person 50 owning possessing


DO received as the list Of such person.


sec " 1nd oe Z further e''acd, That II any such per-
son shall deliver or disclose any assistant
assessor appointed in pursuance Of this act and requr
ing list or ts as aforesaid any false fraudulent list
or statement, with to defeat or evade the valua
tions enumeration hereby intended TO be made such
person SO offending and being thereof convicted in
dctment found thereof in any circuit district
court OF the United States held the district in which
such offence may be committed, shall be fined IN sum
not exceeding i've hundred dollars at the discretion Of
cut ana the valuation and Remuneration required by
this act shall, In all such cases and In all Of
der val Or under statement in such lists or state
ments be made, Aforesaid, upon lists, according
the form prescribed, 10 be made out by the assessors
and assistant assessors respectively; which lists tho
said and assistant hereby tho
rzed and required to mako according to the best nfo
nation they obtain and for the purpose Of making
which they are hereby authorized to enter into and
upon all and singular the premises, respectively and
from the valuation and enumeration 80 made thee shall
bo no appeal.


person shall be absent from his hor place of residence
at the time assistant shall call receive tho
person,
assessor to leave at the place OF residence Of such
SON with some person Of suitable age and discretion, II
such be present, otherwise to deposit in the nearest
post office written noo or memorandum, addressed
to such person, requiring him her present 10 such
assessor the t or lists required by this within ten
days from the date Of such note memorandum.


Sec H. And be It further enaeed That II any person.
on being notified required aforesaid shall refuse
or neglect 70 give such list or lists within the time re-
qured as aforesaid 1t shall be the duty of the assessor
for the assessment district within which such person
shall reside and he is hereby authorized required
IN napfnr intA and.
OF such persons so refusing neglecting, and Make
according to the best information which he can obtain
and on his view and information, such lists OF pro-
perty goods, and merchandise and all articles or
objects liable to duty taxation owned possessed
under the caae or management Of such person,
required by this act, including tho amount any due
for license and in OF refusal neglect make
such lists, except In cases OF Sickness the
shall thersupon add fifty per centum to the amount Of
the items thereof and the lists SO made and subscribed
by such shall be taken roputed as good and
sufficient lists Of the persons and property for which
such person is TO bo taxed for the purposes OF this
and the person so failing neglecting unless In Of
sickness or failure TO receive the notice. SHALL
YER forfeit and pay the Of hundred dollars ex.
oept where otherwise provided for be recovered for
the use Of the United States, with costs of suit.


Sec H. And DC further enacted, That whenever therc
shall be ia any district any property goods
wares and merchandise articles objects not owned
or possessed by, or undor the managementof,
any porson persons within such district
be taxed as aforesaid, and no list or which shall have
been transmitted TO the assistant in the manner
provided by this act shall the duty Of the assistant
assessor for such district and he hereby authorized
and required to enter into and upon tho premises where
such property is situated and take such view thereof
cordng to tho form prescribed, which lists being sub
scrbed by the said assessor shall be taken and reputed
wares and merchsndso articles or obacts ~ sossd
under and for the purposes sf this act.


Sec Is. And b furh~ emotted, That the owners,
OF property, goods, and merchandise articles
objects lying being within the assessment district
and deliver The Nsts thereof required by this oct (pro
vded the assessment distri whore the said objects Of
duty taxation situated s therein distinctly saed)
at the time and In the manner prescribed TO the assist
ant Of the assessment district wherein such
persons reside And shall be the duty Of the assistant
70 The ASSISTANT assessor where such objects Of axason
situate, who shall examine such list and " he ap
proves the same, he shall return 70 the assistant as
SCISSOR from whom he received II, with his approval
thereof and he fails to approve the same he shall


make such alterations therein he may deem TO be just
such therein or additions thsrcto 70 the o.
sstant from whom he received the SAID list and
the assistant assessor where the person Liable 70 pay
OF the tax up tho list by him received In al repects
as If the said list had been made out by himself.


said sha where not otherwise specially b
taken with TO tho day fixed for that by
this act aforesaid and where duties accrue q oner
and different times the lists shall be taken with roe.
renee the time when said duties become dus and The
assistant assessors respectively, after collecting the
said lists SHALL % sangs 4 y es mann .na



exhibit In alphabetical order the names Of an persons


liable to pay ay duty tax or license under sns aGt re-
siding within the assessment district together with tne
value AID assessment enumeration, as the case may
rere OF the objects liable to duty or axaton wsnn
such district for which each sucn person naos, or


which any hrm company or corporation h LIABLE Win
the amount OF duty payable theroon and tho 20.
cond list shall exhibit alphabetical order the names
OF ali persons residing out Of the collection district own.
srs Of property within the district, together with the
value and enumeration thereof the CASE
may with the amount o. duty Or tax 2
and prescribed by the assessor under the rso-
ton OF the Commissioner Of informal Revenue and lists


taken according such forms shall be made by the
assistant and delivered to the rssessor within
thirty days after the cay fixed by th act as aforesaid
requiring from individuals or whore duties licenses
or taxes at other and different times, the sts
shall be delivered from !mi 20 time they become due
And any assistant assessor shall fail 70 perform any
quty assigned by this act within tns .as ~, ha,ns
his precept, warrant or other legal her nnsvo,dabI
prevented therefrom by sickness so' 80, - AL.
accident every such assistant assessor 20. "a ~
charged from oiice, and shall moreover, fo "a of ths
two hundred dollars, TO be recovered for the W. WV
United States with costs Of suit. Al.


Sec: 10. And . . ysytA.r e~assd, That =
BY advertisement In some public newspaper pub


ehedin each csunty within said dstrict, any such
there be, and by written printed notifications TO be
posted up In at least four public places within each
assessment district, advertise all persons concerned Of
the ti and place within said county when and where
the lisa, valuations and enumerations made and taken
within said county may be examined and said lists shall
remain open for examination for the space OF fifteen
days after notice shall have bean given Aforesaid.
And said notifications shall also state whom and whore
within said county after the expiration OF said fifteen
days. appeals will be received and determined by him
relative any excessive valuations
merations by the assistant And IL shall be
the duty Of the for each collection DISTRICT
the time fixed for hearing such appeal aforesaid
submit the proceedings Of the assistant assessors and
the lists taken and returned Aforesaid 70 the inspsc
tion Of any and all persons who may apply for that pur
pose And tho gad for each collection district
is hereby authorized, at any time within fifteen days
from and after the expiration OF the time allowed for
tncation Aforesaid TO hear and determine In
mary way according TO law and right, upon any all
appeals which may Be exhibited against the proceedings
Of tho said assistant Provided That the qucs-
tion to be determined by the assessor, appeal
respecting the valuation enumeration Of property
objects liable 10 duty taxation shall be, whether the
valuation complained Of bo or be not In just relation
proportion " other valuations In the same assessment
district and whether the enumeration be or b not
rect And all appeals 70 the assessor Aforesaid shall
be made In writing, and shall specify tho particular
cause matter thing respecting which decision ID
requestsd and SHALL moreover state the ground prn
ciple Of inequality error complained Of. And the
shall have power 10 roexamne and equaze the
valuations 40 shall appear just and equtablo but no
valuation enumeration Dhall increased without {