Year: 1866

instructions, regulations, and directions, as here
lnhefore mentioned, shall be binding on each as
SCISSOR and his assistants, and on each collector
and his deputies, in the performance of the duties
en)olned by or under ,hs act; pursuant to which
instructions the said assessors SHALL on the first
day OF August, eighteen hundred and siXty-two
and on the first Monday of May in each succeed
ing year, and from time to time thereafter in ac-
cordance with this act, direct and cause the sew
erai assistant assessors to proceed through every
part OF their respective Districts and inquire after
ana concerning all persons being within the as
sessment districts where they respectively reside
owning, possessing, having the care or man,
agement OF any property, goods, wares and mer-
chandlse, articles or objects liable to pay any
duty, stamp or tax, including all persons liable
TO pay license duty, under the provisions of this
act, (by reference well to lists of
or collection taken under the laws of the respec-
i've States as to any other records or documents
and by all other lawful ways and means, especial
ly to the written list, schedule, or return reour-
ed to be made out and delivered to the assistant
assessor by all persons owning, possessing or
having the care management of anv property
as aforesaid, liable to duty taxation,) and to
value and enumerate the said objects of taxation
respectively, III the manner prescribed by this act
and In conformity with the regulations and in
structions before mentioned.


SEC. 8. And be it further enacted That if anv
person owning, possessing, or having the care or
management of property, goods, wares, and mer-
chandIse articles or objects liable to pay any duty
TAX, or license, shall fail to make and exhibit
written list when required, aforesaid, and shall
consent to disclose the particulars of uny and all
the property, goods, wares and merchandise
articles and objects liable to pay any duty or tax
or any business or occupation liable to pay any
license, as aforesaid, then, and in that case it
snail be the duty of the officer to make such list,
winch, being distinctly read, consented to, and
signed, by the person owning, possessing or
haVlng the care and management aforesaid,
shall be received as the list of such person.


SEC. 9. And be it further enacted That if any
such person shall deliver disclose to any asses
sor or assistant assessor appointed in pursuance
OF this act, aud requiring list lists as afore-
said, any false or fraudulent list or statement
with intent to defeat evade the valuation or
enumeration hereby intended to be made such
person so onendlng, and being thereof convicted
on indictment found therefor in any circuit or
district court of the United States held in the
district in which such offence may be comnitted
shall be fined i'll sum not exceeding five hundred
dollars, ut the discretion of the court, and shall
pay all costs ond charges of prosecution; and the
valuation and enumeration required by this act
snail, III all such cases, and in all of under
valuation or under statement i'll such lists or
statements, be made, as aforesaid upon lists, ac-
cording to the form prescribed, to be made out
by the assessors and assistant assors respectiyey
which lists the said assessors and assistant asses
sofs are hereby authorized and required to make
according to the best Information they call OBJ
tain, and for the purpose of making which they
are hereby authorized to enter into and upon all
and singular the premises, respectively; and from
the valuation and enumeration SO made there shall
be no appeal


SEC. 10. And be it further enacted, That in case
any person shall be absent from his her place
of residence at the time assistant assessor shall
call to receive the list of such person. it shall be
the duty of such assistant assessor to leave at the





son OF suitable age and discretion, if such be pre-
sent, otherwise to deposit in the nearest post
office written note or memorandum, addressed
to such person, requiring him her to present
to such assessor the list lists required by this
act within ten days from the date of such note or
memorandum.


SEC. II. And be it further enacted, That if any
person, on being notified or required aforesaid,
shall refuse or neglect to give such list or lists
within the time required, aforesaid, ii shall be
the duty of the assessor for the assessment dis
trct within which such person shall reside, and
he is heaeby authorized ami required to enter in
to and upon the premises, II 1t be necessary, OF
such persons so refusing or negecting, and TO
make, according to the best Information which he
obtain, and on his own view and information,
such lists OF property, goods, wares and merch-
andse, and all articles or objects liable 10 duty
or taxation, owned or possessed, or under the
management of such person, re-
quired by this act, including the amount, if any,
due iOr license; and in case of refusal neglect
to make such lists, except in cases of sickness,
the assessors shall thereTpon add fifty per centum
to the amount of the items thereof; and the lists
made and subscribed by such assessor, shall be
taken and reputed go1d and sufficient lists of
the persons and property for which such person
is to be taxed for the purposes of this act; and
the person so falling or negecting, unless in
of sickness or failure to receive the notice, SHALL
moreover, forfeit and pay the sum of one hundred
dollars, except where otherwise provided for, to
be recovered tor the Use of the United States,
with costs of suit.


SEC. II. And be it further enacted, That when
there shall be in any assessment district any
property, goods, wares, and merchandise, articles

the care or management of, any person or persons
within such district, and liable to be taxed
aforesaid, and no list of which shall have been
transmitted to the assistant assessor in the man
provided by this act, it shall be the duty of
the assistant assessor for such district and he is
hereby authorized and required, to enter into and
upon the premises where such property is Stu
ated, and take such view thereof as may be nee
essary, and to make lists of the same, according
to the form prescribed, which lists, being sub
scribed by the said assessor, shall be taken and
reputed as good and sufficient lists of such pro-
perty goods, wares, and merchandise, articles, or
objects, aforesaid, under and for the purposes
of this act.


SEC. Is. And be it further enacted, That the
owners, possessors, or persons having the care or
management of property, goods, wares and mer-
chandise, articles or objects, not lying or being
within the assessment district in which they re-
side shall be permitted to make out and deliver
the lists thereof required by this act (proVlded
the assessment district in which the said objects
of duty taxation are situated, is therein dis
tinctly stated at the time and in the manner pre-
scribed to the assistant OF the assessment
district wherein such persons reside. And 1t
shall be the duty of the assistant assessor who
receives any such list to transmit the same to the
assistant assessor where such objects OF taxation
are siturte, who shall examine such list; and If
he approves the same, he shall return ii to the
assistant assessor from whom he received 1t, with
his approval thereof and if he fails to approve
the same he shall make such alterations therein
as he may deem to be just and proper and snail
then return the said list, with such alterations
therein additions thereto, to the assistant as
SCISSOR from whom he received the said list; and
the assistant assessor, Wnere the person 10
pay such tax resides, shall proceed in making the
assessment of the tax upon the list by him SO re-
ceived i'll all respects as II the SAID lst had peen
made out by himself


SEC IA And be it further enacted, That the
lists aforesaid SHALL where not otherwise special
ly provided for, be taken with reference to the
day fixed for that purpose by this act, as afore-
said and where duties accrue at other and differ
ent times, the lists shall be taken with reference
to the time when said duties become due; and
the assistant assessors respectively, after collect
ing the said lists, shall proceed to arrange the
same, and to make two general lists the first of
which shall exhibit, in alphabetical order, the
names of all persons liable to pay any duty, tax,
or license under this act residing within the
sessment district, together with the value and
assessment, enumeration, as the case may re-
quire, of the objects liable to duty or taxation
within such district for which each such person
is liable, for which any firm, company, or cor
poration is liable, with the amount of duty or tax
payable thereon and the second list shall exhibit,
in alphabetical ORDER the names of all persons re-
siding out of the collection district, owners of
property within the district, together with the
value and assessment or enumeration thereof, as
the case may be, with the amount of duty or tax
payable thereon as aforesaid The forms of the
said general list shall be devised and prescribed