Year: 1864

That the assessors for each collection


district shall, by advertisement IN


some public newspaper publish III
each county within said district. II any
such there be, if not, then in some
newspaper in the collection district
nearest thereto, and by notifications
to be poastcl up in at least -four pub
lie places within each assessment dis
trict, advertise, by not less than ten
days notice, all persons concerned, OF
the time and place within said county
when aud where appeals will be re-.
ceived and determined relative to any
erroneous or excessive valuations, as.
sessments, or enumcrations by tue as
SCISSOR or assistant assessor returned
in the annual list. And it shall be
the duty Of the assessor for each col
lection district, at the time fixed for
hearing such appeal, as aforesaid, to
submit the proceedings of the asses
sors and assistant assessors, and the
annual list taken and returned as
aforesaid, to the inspection OF any and
all persons who may apply for that
purpose And the said assessor for
each collection district is hereby au-
thorized at any time to hear and de-
termine in summary way, accord
ing to law and right, upon any and
all appeals which may be exhibited
against the proceedings of the said
assessors or assistant assessors: Pro
ridea, That no appeal shall be allowed
to any party after he shall haze been
duly assessed and the annual list con-
tanning the assessment has been
transmitted to the collector of the dis
trict. And all appeals to the assessor
as aforesaid, shall be made in wri-
ting, and shall specify tue particular
cause, matter, or thing respecting


Which a decision is requested, and
shall, moreover, state the ground or
principle of error complained Of. And
the assessor. shall have power to re.
examine and determine upon the as
sessments and valuations and rectily
the same as shall appear just and
equitable but no valuation, assess.
ment, or enumeration shall be increas-
ed without a previous notice of at
least FIVE days to the party interested
to appear and object to the same. il
he Judge proper, which notice shall
be given by note in writing to be
left at the dwelling-housc, office, OF
place of business of the party by sncf


assessor, assistant assessor, or other


person, or sent by mail to the nearest
or usual postoffice address of said par
| ty: Prorided, further. That on the
hearing of appeals it shall be lawful
for the assessor to require by sum
mons the attendance of witnesses and
the production of books of account in
the same manner aud under the same
penalties as are provided in cases ol
refusal or neglect to furnish lists or
returns. The bills-for the attendance
and mileage of said witnesses shall be
taxed by the assessor and paid by the
delinquent parties, or otherwise by
the collector of the district, on certfi


cate Of the assessor, at the rates usu'
ally allowed in said district for wit


ncsses in courts of justice. Hn


Sec. 90. And he it further enacted


That the said assessors of each collec


tion district, respectively, shall, i'm


mediately after the expiration OF the
time for hearing appeals concerning
taxes returned in the annual list, and
from time to time as duties, taxes, OF
licenses become liable to be assessed


make out lists containing the sums


payable according to law upon ever,
object of duty or taxation for eac'


collection district which lists shal


contain the name of each person re


siding within the said district, o.


owning or having the care or snperin


tendencc of property lying within the


said district which is liable to any


tax or duty, or engaged in any bust


ness or pursuit requiring license


when such person or persons arr


known, together with the sums paya


Bile by each and where there Is any


property within any collection dis


trict liable to the payment of the sal,


duty or tax, not owned or occupied b,


or under the superintendent OF an.


person resident therein, there shai


be separate list of such property


specifying the sum payable, and til


names of the respective propr'etors
! when known. And the assessor mai
ing out any such separate list shal
transmit to the assessor OF the dis
trict, where the persons liable TO pa,


such tax reside, or shall have thei
principal place of business, copies O


the list of property held by persons S


liable to pay such tax, to the end tina


the taxes assessed under the prov
sions of this act may be paid with


the collection district where the pei


sons liable to pay the same reside, 0


may have their principal place Of bus


ness. And in all other cases the sal


assessor shall furnish to the collet
tors Of the several collection districts


respectively, within ten days after th
time of hearing appeals concerning
taxes reformed in the annual list, an
from time to time thereafter as rcquii


ed, a certified copy Of such list on list


for their proper collection districts
And in case it shall be found or dis


covered by any assessor that the al
nual list so furnished TO the prope
collector, as aforesaid, is imperfect o
incomplete, owing TO the names q
} persons, firms, corporations, or OF
, ljects liable to tax or duty being omit
ted therefrom. the said assessor ma.
from time to time, at any time there
after, enter on special list all sue
. objects Of duty or taxation, with th
names of persons owning or havin.


the care or superintendent of proper
ty lying within said district liable T.
said tax or duty. or engaged in an.
business or pursuit requiring a i
, cense with the sums payable by each
as he shall discover to have been omi,
! ted as aforesaid; and the same Pre-
. ceedings shall obtain and be had wit
: respect to such objects Of duty or ia
i as are by this act required in rcspet
5 to objects of duty or taxes, and pei
: sons liable to tax regularly entere
. aoI ratnrooI nj, ans, ,oapttI., ~. cv,a