Year: 1864

lHTuuSH every pdFt VI LnclT respective ulS'
tricts and after and concerning all persons
being within the assessment districts where
they respectively reside, owning, possessing
or having the care or management of any
property, goods, wares, and merchandise
articles or objects liable to pay any duty
stamp, or tax, including all persons liable
to pay license or other duty under the
provisions of this act, and to make list oi
the owners, and to value and cnumeratc the
said objects Of taxation respectively by re.
ference to anylists of assessment or collec.
tion taken under the laws Of the respective
States, to any other records or documents,
to the written list, schedule, or return re.
quired to be made out and delivered to the
assistant assessor, and by oil other lawful
ways and means, in the manner prescribed
by this act, and in conformity with the regu.
lations and instructions before mentioned.


See. ID. And be IL further enacted, That
if any person liable to pay any duty or tax,
or, owning, possessing, or having the care or
management Of property, goods, wares, and
merchandise, articles or objects liable to pay
any duty, tax, or license, shall fail to make
and exhibit list or return required by law,
but shall consent to disclose the particulars
Of any and all the property, goods, wares,
and merchandise, articles and objects liable
to pay any duty or tax, or any business OF
occupation liable to pay any license, asafore-
said, then, and in that ease, it shall be the
duty Of the officer to make such list or re-
turn, which being distinctly read, consented
to, and signed and verified by oath or affirm
alton by the person so owning, possessing,
or having the care and management as afore-
said, may be received as the list Of such
person.


Sec. II. Ahd be II further enacted, That
in case any person shall be absent from his
or her residence or place Of business at the
time an assistant assessor shall call to receive
the annual list or return, it shall be the duty
Of such assistant assessor to leave at such
place Of residence or business, with some
one Of suitable ago and discretion, if such
be present, otherwise to deposit in the near
est post Office, q note or memorandum, ad-
dressed to such persons, requiring him or
her to present to such assessor the list or
return reqdired by law within ten days from
the date Of such note or memorandum, veri-
fed by oath or affirmation. And if any
person, on being notified or requiredas afore-
said, shall refuse or neglect to give such lis.
or return within the time required as aforc-
said, or If any person shall not deliver a
monthly or other list or return without no.
tice ut the timo required by law, or if any
person shall deliver or disclose to any asses
sor or assistant assessor any list, statement,
or return, which, in the opinion of the as.
SCISSOR, is false or fraudulent, or contains
any understatement or differentiation, il
shall be lawful for the assessor to summon
such person, his agent, or other person hay-
ing possession, custody, or care Of books Of
account containing entries relating to the
trade or business Of such person, or any
other persons as he may deem proper, to
appear before such assessor and produce
such book, at time and place therein named
and to give testimony or answer interroga-
tories under oath or affirmation respecting
any objects liable to duty or tax as aforesaid,
or the lists, statements, or returns thereof
or any trade, business, or profession liable
to any tax or license as aforesaid. Such
summons may be served by any assistant
assessor Of the district. In case any person
SO summoned shall neglect or refuse to obey
such summons according to its exigcney, OF
to give testimony, or to answer interrogato
ries as required, il shall bc lawful for the
assessor, upon affidavit proving the facts, tC
apply to the judge Of the district court, OF
commissioner authorized to perform the
duties of'such judge at chambers, for on
attachment against such person as for a con,
tempt. II shall be the duty Of such Judge
or commissioner to hear such application
and, If satisfactory proof be made, to issue
IN attachment directed to some proper officer
for the arrest of such person, and upon biz
being brought before him, to proceed to q
hearing Of the case, and upon such hearing
the Judge or commissioner shall have power
to make such order as he shall deem proper
to enforce obedience to the requirements Of
tho summons and punish such person for biz
default or disobcdionce. It shall be the
duty Of the assessor or assistant assessor Of
the district within which such person shall
have taxable property TO enter into and upon
the premises, il. il be necessary, Of such
person so refusing or neglccting, or render.
ing a false or fraudulent list or return, and
to make, according to the best information
which he eau obtain, including that derived
from the evidence elected by the examina.
ton Of the assessor, and on his own view
and information, such list or return, accord
ing to the form prescribed, Of the property
goods, wares, and merchandise, and all arti
clcs or objects liable to duty or tax, owned
or possessed or undor the care or manage.
ment Of such person, and assess the duty
thereon, including the amount, if any, due
for license and income and in case Of the
return Of false or fraudulent list or valu.
alton, he shall add one hundred per centam
to such duty; and in case Of a refusal oI
neglect, except in cases Of sickness or ab.
sencc, to make list or return, or to verify
the same as aforesaid, he shall add fifty pei
eentum to such duty; and in case Of neglect
occasioned by sickness or absence as afore.
said, tho assessor may allow such further
time for making and delivering such list OF
return as he may judge necessary, not ex-
ceeding thirty days; and the amount SC
added TO tho duty shall, in all cases, be col.
lccted by the collector at tho same time and
In the same manner with the duties; and
the lists or returns SO made and subscribed