Year: 1859

| systems OF numbering IN the town; hl
| personal property, by the. following par


ticulars-amount of capital employed i


merchandise, amount of capital employ


ed IN manufacturing, number of horses


number of mules and asses, numbe


of neat cattle, number of swine, numbe


of sheep, number of carriages and vehi


cles of every description, amount Of mo


MES and credits, amount Of taxable house


hold furniture, amount of stock or share


in any Incorporated company or compan,


not incorporated, amount of all other per


sonal property, not exempted by law ant
not enumerated; the number of polls.


Sec. g. The above list Of items may
be extended or diminished, or varied a
the discretion Of the county commission
ers, so as to obtain such facts as they may
deem desirable.


Sec. z. The list shall be signed anc
sworn to by the person making it, anC
the oath may be. administered either by
the assessor, or by any other officer au.
thorized to administer oaths, and shall be
certified to by him; and the oath may be
printed upon the blank form. and shall
be in substance as follows:


I,---, solemnly swear that
have listed above Cor within) all the
lands, town lots, personal property, mo.
ney and credits, subject by law to taxa.
ton, and owned by me, or required by
law TO be listed by me for any other per-
son or persons, Insert as guardian, hus-
band, parent, trustee, executor, admins
traitor, receiver, accounting officer, part
ner, agent, or factor, as the case may be I
according to the best of my knowledge


Sec. 8. When any person who is re-
quired to render the above statement fails
to do so, from absence or sickness, and
when any person refuses to do so, or to
take or subscribe to the oath required,
the assessor shall aecertain, according to
the best information he can obtain, the
number and value of the several species
of property required, and to that end he
is hereby authorized to examine on oath
any person whom he supposes to have
knowledge in relation thereto; and if any
person refuses TO testify, he shall forfeit
the sum of FIVE dollars, to be recovered
by civil action in the name and to the use
of the county; and the assessor shall
make minute of the names of persons
refusing to the list, or to testify to the
value of property, and shall note the
same on the lists, and return the same to
the board of county commissioners, and
the county board of equalization shall
add fifty per cent to the amount of prop
erty returned by the assessor, as the list
of the person refusing to swear.


Sec. 9. The said statement Of persons
refusing to swear shall be endorsed with
the name of the person whose property
is therein listed, and the assessor shall
file them in alphabetical order, and re-
turn to the Office of the county clerk by
the second Monday of April next ensu-
ing, at which time, or before, he shall
also prepare and deliver his assessment
roll.


Sec. 10. All property is to be valued
by the assessor, except such as is herein
required to be valued by the owner.


Sec. IL. The assessor shall take and
subscribe to an oath, to be certified to by
the officer administering it, and attached
to the assessment roll, which oath is to
be in substance as follows: I,--
assessor Of - county, solemnly swear
that the value of all property, monies
and credits, of which a statement has
been made and verified by the oath of the
person required to list the same, is here
in truly returned as set forth in such state
ment; that in every case where | have
been required to ascertain the amount or
value of the property of any person or
body Corporporate, Ihave diligently and by
the best means In my power, endeavored
to ascertain the true amount and value
and that, as verify believe, the full val
ue thereof is set forth in the above re-
turns; and that in no case have know
ingly omitted to demand of any person. of
whom / was required to make it, state
ment of the amount and value of his
property which he was required by law
to list; nor have l in any way connived at
any violation or evasion Of any of the re-
quirements of the law in relation to the
assessments of property for taxation.


Sec. II. Every inhabitant of this ter
ritory of full age and sound mind unless
excepted by the provisions Of this act,
shall list all property subject TO taxation
in this Territory, of which he is the ow-
ner, or has the control or management
in the manner herein directed; but The
property of a ward is to be listed by his
guardian; of minor having no other
guardian, by has father, if living-if not
then by his mother, if living-if not,
then by the person having the property
in charge; of married woman, by her
husband, but if he be unable or refuse,
then by herself; of beneficiary, for
whom property is held in trust, by the
trustee; and the personal property of a
decedent, by the executor, administrator
or heirs; of body corporate, company,
society, or partnership, by It's principal
accounting officer, agent or partner
Property under mortgage or lease is to
be listed by, and taxed to the mortgagor
or leasor, unless it be listed by the mort
gagee or lessee.


Sec. 13. Commission merchants and
all persons trading or dealing on cornmis-
sion, and consignees authorized to sell,
Il f Il 4