Year: 1861

sors for the purposes of this act, and shall
make and establish such rules and regulations
us To them shall appear necessary for carrying
such purposes into effect, not being inconsist-
ent with this act or the laws of the United
States


SEC. %. Ind Be IL further enacted, That the
said board of assessors, convened and organ
lied as aforesaid, shall, and may, appoint a
suitable person or persons to be their clerk or
clerks but not more than one for each collec-
tion district, who shall hold his or their office
or offices at the pleasure of said board of asses
sors, and whose duty it shall be to receive, re-
cord and preserve all tax lists, returns, and
other documents delivered and made to the
said board of assessors, and who shall take an
oath tor affirmation if conscientiously scrupu-
lous of taking an oath) faithfully to discharge
his or their trust; and in default of taking
such oath or affirmation, previous to entering
on the duties of such appointment, or on fail
ure to perform any part of the duties enjoined
on him or them respectively by this act, he or
they shall respectively forfeit and pay the sum
OF two hundred dollars for the use of the Uni
ted States, to be recovered in any court having
jurisdiction, and shall also be re-
moved from office.


SEC. 26. dRd be il further enacted That il
shall be the duty of the said clerks to record
the proceedings of the said board of assessors,
and to enter on the record the names of such
of the assessors as shall attend any general
meeting of the board of assessors for the pur-
poses of this act. And if any assessor shall
fail to attend such general meeting his absence
shall be noted on the said record, and he shall,
for every day he may bc absent thercfrom for
felt and pay the sum of ten dollars for the use
of the United States. And if any assessor
shall fail or neglect to furnish the said board
of assessors with the lists of valuation and
of each assessment district within
his collection district within three days after
the time appointed as aforesaid for such gene
raj meeting of the said board of assessors he
shall forfeit and pay the sum Of five hundred
dollars for the use of the United States. and
moreover shall forfeit his compensation as as
SCISSOR. And it shall be the duty of the clerks
of the said board Of assessors to certify to the
Secretary of the Treasury an extract of the
minutes of the board. showing such failures or
neglect, which shall be sufficient evidence of
the forfeiture of such compensation to all in
tents and purposes: Prorided dtcays, That it
shall be in the power of the Secretary of the
Treasury to exhoncrate such assessor or asses
sors from the forfeiture of the said compens;l-
ton, in whole or in part, as to him shall ap-
pear just and equitable.


SBc %. Ind be IL further enacted, That IL the
said board of assessors shall not, within three
days after the first meeting thereof as afore-
said, be furnished with all the lists of valua-
tion of the several counties and State districts
of any State, they shall nevertheless proceed
to make out the equalization and apportion-
ment by this act directed and they Shall as
sign to such counties and State districts the
valuation lists Of which shall not have been
furnished, such valuation as they shall deem
just and right and the valuation thus made
to such counties and State districts 10y the
board of asscssors shall be final and the prop
or quota of direct tax shall he and is hereby
declared TO be imposed thereon accordingly.


SEC. % lind be IL further enacted, That il shall
be the duty of the said board of assessors dill
gently and carefully to consider and examine
the said lists of valuation, and they shall have
power to revise, adjust and equalize the valu-
alton of property in any county or State dis
trict, by adding thereto, or deductins there
from, such rate per centum as shall, under
the valuation of the several counties and State
districts, be just and equitable ProridcI, The
relative valuation of property in the same
county shall not he changed, unless manifest
error or imperfection shall appear in any of
the lists of valuation. in which case the said
board of assessors shall have power to correct
the same, as to them shall appear just and right
And II, in consequence of any reyisal, change
and alteration of the said valuation, any inc





ment of the said direct tax to the several states
as aforesaid, it shall be the duty of the Secre-
tary of the Treasury to report the same To
Congress, to To the intent that provision may
be made Ivy law for reetifying such inequality


SEC. 90. Ind be IL further enacted, That as soon
us the said board of assessors shall have COM
plctcd the adjustment and equalization of the
valuation aforesaid, they shall proceed to ap-
portion To each county and State district its
proper quota of direct tax. And the said
board of assessors shall, within twenty days
after the time appointed 10y the Secretary of
the Treasury for their first meeting, complete
the said apportionmcnt, and shall record the
same they shall thereupon further deliver to
each assessor u certificate of such apporton-
ment together with the several lists by the
assessors respectively presented to the board
as aforesaid, and transmit Ia the Secretary of
the Treasury certificate OF the apportionment
by them made Us aforesaid and the assessors,
respectively, shall thercupon proceed to revise
their respective lists, and alter and make the
same In all respects conformable To the appor-
tionment aforesaid by the said board of asses
sors and the said assessofs. respectively, shall
make out lists containing the sums payable
according to the provisions of this act upon
every object OF taxation in and for each col
lection district; which lists shall contain the





district, owning OF having the care or superin-
tcndence of property lying within tie said
district which is liable to the said tax, when
such person or persons are known, together
with the sums payable by each and where
there is any property within any collection
district liable to the payment of the said
tax, not owned or occupied by or under the
superintendent of any person resident there
in, there shall be separate list of such prop
erty, specifying the sum payable, and the
names of the respective proprietors, where
known. And the said assessors shall furnish
To the collectors of the several collection dis
triets, respectively, within thirty-five days
after the apportionment is completed, as
aforesaid, a certified copy of such list or lists
for their proper collection districts, and in de-
fault of performance of the duties enioincd on
the board of assessors and assessors, respec-
lively by, this section, they shall sever.lly and
individually forfeit and pay the sum of five
hundred dollars to the use of the United States,
to be recovered in any court having competent
jurisdiction. And it is hereby enacted and de-
clared that the valuation, assessment, equali-
zation and apportionment, made by the said
board Of assessors, as aforesaid, shall be and
remain in full force and operation for laying,
levying, and collecting, yearly and every year,
the annual direct tax by this act laid and inn
posed, until altered, modified, or abolished by
law


SEo. 30. -Aaa Be ii further enacted, That there
shall be allowed and paid to the several asses
sors and assistant assessors, for their services
under this act each assessor two dollars
per day for every day employed in making the
necessary arrangements and giving the ncces-
sary instructions to the assistant assessors for
the valuation, and three dollars per day for
every day employed in hearing appeals, revis-
ing valuations, and making out lists agreeably
to the provisions of this act, and one dollar for
every hundred taxable persons contained in
the tax list, rs delivered hy him to said board
Of assessors /; to each assistant assessor two
dollars for every day actually employed in col
lecting lists and making valuations, the num-
Der of days necessary for that purpose to he
certified by the assessor and approved by the
commissioner of taxes, and one dollar for eye-
ry hundred taxable persons contained in the
tax lists, rs scompleted and delivered 10y him to
the assessor to each of the assessors eonsti.
tuting the board of assessors, as aforesaid, fol
every days actual attendance at said board
the sum of three dollars, and for travelling q
and from the place designated by the Secreta
ry OF the Treasury, ten cents for each mile, 10y
the most direct and usual route and to eacl
OF the clerks of said board two dollars for cy'
cry days actual attendance thereon. And III,