Year: 1862

snail, moreover, state the ground Ol
principle of inequality or error com.
planned Of. And the assessor shall


have power to re-examinc and equal.
ize tho valuations as shall appear Just
and equitable but no valuation OF
enumeration shall be increased with
ont previous notice, of at least five
days, to the party interested, to ap
pear and object to the same, if he
jndge proper; which notice shall be
given by note in writing, to be left
at the dwelling house, office, or place
of business of the party by such as.
SCISSOR or an assistant assessor.


Sec. l6. And be it further enacted.
That the said assessors of each col.
lection district, respectively, shall,
Immediately after the expiration of
the time for hearing appeals, and, from
time to time, as duties, taxes, or H.
censes become liable to be assessed,
make out lists containing the sums
payable according to the provisions
of this act upon every object of duty
or taxation in and for each collection
district, which lists shall contain
the name of each person residing
within the said district, owning or
having the care or superintendent of
property lying within the the said
district which is liable TO the said
tax, or engaged in any business or
pursuit requiring license, when such
person or persons arc known together
with she sums payable by each and
where there is any property within
any collection district liable to the
payment of the said duty or tax, not
owned or occupied by or under the
superintendent Of any person resi-.
dent therein, there shall be a separate
list of such property, specifying the
sum payable, and tho names of the
respective proprietors, where known
And the assistant assessor making
out any such separate list shall trans
NIT therefrom to the assistant asses
sor, where the persons liable to pay
such tax reside or shall have their
principal place Of busincs, copies of
the list Of property held by persons
so liable to pay such tax. to the end
that the taxes assessed under tho pro.
visions Of this act may be paid with
in the collection district where the
persons liable to pay the same reside
or may have their principal place of
business. And in all cases the said
assessor shall furnish to the collect
ors of the several collection districts,
respectively, within ten days after
the time of hearing appeals, and from
time to time thereafter as required, a
certified copy of such list or lists for
their proper collection districts and
in default Of performance of the duties
enjoined upon assessors by this sec
tion they shall scvcrally and individu.
ally forfeit and pay the sum of $500
to the use Of the United States and,
moreover, shall forfeit their compcn.
sation as assessors Provided, That
il shall be in the power Of the Com
missioner Of Internal Revenue to ex-
oncratc any assessor as aforesaid
from such forfeitnres, in whole or in
part, as to MIN shall appear just and
equitable.


Sec. IT. And be il further enacted,
That there shall he allowed and paid
to tho several assessors and assistant
assessors. for their services under this
act-each assessor So per day for ev-
cry day employed in making the ne
cessary arrangements and giving the
necessary instructions to the assist
ant assessors for the valuation aad
SIS per day for every day employed in
hearing appeals, revising valuations,
aud making out lists agreably to the
provisions Of this act /; and 81 for cv-
cry 100 taxable persons contained in
the tax list, as delivered by him
TO said collectors, and forwarded
to the commissioner Of Internal Rev
enue /; to each assistant assessor So
for every day actually employed in
collecting lists and making valuations,
the number Of days necessary for that
purpose to be certified by the asses
sor and approved by the commission
er of Internal Revenue and 81 for
every 100 taxable persons contained
in the tax list, as completed and de-
livered by him to the assessor. And
the said assessors and assistant asses
sors, respectively. shall also be al
lowed their necessary and reasonable
charges for stationery and blank books
used i'm the execution of their dnties,
and the compensation herein specified
shall be i'm full for all expenses not
otherwise particularly authorized d:
Provided, the Secretary Of the Trca-
sury shall be, and he is hereby, au-
thorizcd to fix such additional rates Of
compensation to be made to assessors
and assistant assessors in the States
Of California and Oregon and the Ter
ritories as may appear to him to be
just and equitable in consequence Of
the greater cost Of living and trav-
cling in those States and Territories,
aud as may in his judgment be nec-
essary to secure tho services OF CON-
pctcnt and efficient men, provided the
rates Of compensation thus allowed
shall not exceed the rates paid to sim
liar officers in such States and Terri
tories, respectively. In cases where
a collection district embraces more
than single Congressional district
tho Secretary Of the Treasury may AL
low tho assessor such compensation
as no may deem necessary.


Sec. Is. And be it further enacted,
That each collector, on receiving a
list, as aforesaid, aud from time to time
as such lists may be received from
the said assessors, respectively, shall
subscribe threo receipts one Of which
shall be given on full and correct
copy of such list, which list shall be
delivered by him to, and shalt remain
with. the assessor Of his collection
district, and shall be open to tho in.
spection Of any person who may ap'
ply to inspect the same and the 9th
er two receipts shall be given on ag'
gregate statements of tho lists afore'
said, exhibiting the gross amount OF
taxes to be collected in his collection
district one Of which aggregate