Year: 1865

! CURED 10 list, either on INV own ancoun,
Or IN behalf of others, accordino N rho
best OF my knowledge and behalf. and
that deductlng the amount Of my indab,-
edness, have inclrded no other than bapo
Ude Indebtedness accruing from actual
consideration, and have not exceeded the
true amount there,


"A B.


Sworn and subscribed before me, this


- day OF -. a. d. IS.


&C. E, assessor"
Which oath shay be administered by the
assessor and ATTACHED to such statement
And each Of sutz assessors shall annual
~, except Tor ujose yeals when the valua
.'oh oi All the real property in the state
Is required 70 be taken, list and value all
real property which shall have become
subject 10 taxation since the last listinu OF
property In MS town or city. And if the
assessor, snail discover that anv real or
personal property which was subject to
taxation, had not been assessed. or for
any other cause any portion Of the real
or personal property escaped taxation for
the last preceding year, it shall be the
duty 10 include assessment by listing
such property at twice its real value And
the said assessor shall also list all new
structures of over one hundred dol
lars in value. which shall not have been
previously included in the valuation Of
the land on which they stand, and shall
return the valuation Of such new entries
and new structures with his return of the
valuation Of personal property, under the
head OF new entries and new suruc-
lures" And the said assessor shall
set forth in such return the parcel Of
real property on which each of such
new structures shall have heen made,
and the true value added to such real pro
pertv III consequence of such structure
and such increase added to the former
valuation, shall be deemed the true value
Of such real property.


Sec. 33. If any structure Of over one
hundred dollars in value, which had been
erected previously to the last valuation Of
the land on which the same shall have
stood, or the valuation of which shall have
been added to any former valuation Of
said land, shall have been DESTROYED by
fire. flood or otherwise the assessor shall
determine, as nearly as practicable, how
much less such land would sell for in con
sequence of such destruction, and shall
make return thereof as provided in the
case of new structures and the true val
uation Of such real property shall he ar
rived ut by deducting from the former
valuation the loss sustained by the des-
truction Of such structure.


Sec. 81. In every case where anv per
son shall refuse to make out and deliver
to the assessor q statement of persona
property, as required bv this act, or shal
refuse to make oath to the truth of sucl
statement, or any part thereof which by
this act he is required to verify by his
oath. AID in every case where any person
by reason OF absence or any other cause.
shall neglect or fail to make out and de-
liver such statement as aft rcsaid. the as
SCISSOR shall proceed to ascertain the num-
icr md value Of each description Of the
several articles Of personal property
enumerated in the eighth section Of this
act; also the amount Of moneys and cred
its. or merchants and manufacturers
stock, and the aggregate value Of all other
articles Of personal property subject to
taxation Of which n statement shall have
been withheld by the person required to
list the same And to enable the assessor
to arrive at the above facts, he is hereby
authorized To examine, on oath, any per-
son whom he may suppose to be possessed
Of the necessary information


Sec. D. If any person who shall be
required bv the assessor to give evidence,
as provided in the foregoing section shall
refuse to he sworn hv the assessor, or
shall refuse to testify after having been
sworn, the assessor NAV apply to any
justice of the peace of the county, who
shall summon such person TO appear be-
fore him, at such time as the assessor may
designate, and answer, on cath, all pertin-
ent questions which NAV be put to him
by the assessor or his agent, touching the
amount and value Of the property which
the person refuses to list


Sec. 36. Every constable and witness
shall be subject to the same penalties for
neglect or refusal 70 obey the process of
such Justice IA refusing to obey nnv pro-
cess Of JUST, ,es Of the peace in civil cases,
and TREY shall receive the same fees as
for like services in civil cases Al costs
which NAV grow out o. the procedure
authorized by thi. and the foregoing sec
ton. shall &c certified bv the Justice to the
clerk Of the town or city in which the
person so refusing 10 list his property re
sides and shall be, by such clerk, added
to the taxes levied upon the property OF
the person so refusing, and shall be col
lected as other taxes; and when such
costs shR have been collected. the treas
urer snail pay the amount to such justice
on demand. &c BE by him applied to the
proper person.


See. 81. Each assessor shall enter in
a column to be provided for that purpose,
opposite each entry Of personal property,
the words, ''by the owner" ''or by the as
SCISSOR, as it shall have been listed By the
pereon required to list the sa~e, or by
himself; and if any person whose duty II
is To list personal property for taxation
shall refuse to l.t .hc -amc, or shall re-
fuse to take and -.oscribe the oath re-
quired of him by this act, the assessor
shall enter the words refused to swear
opposite the name Of such person and II
any rersan required to list property for
taxatich shall have i,eeh rendered unable
to list the same by sickness, absence from
home, or other unavoidable occurrence
the assessor shall enter opposite the name
of such person such rrrrd- IA will express
the CAUSE Of hi. inability t5 lis. his per-
sonal property.


Sec 33 Ifany person shall have been
prevented 5y sickness, absence from homo
or other una7ottnble occurrence, from
making out and delivering 70 the assessor
the required statement Of bis property
he MAJ, az Htv time before the first day