Year: 1877

: nesseej that the Quarterly County
} Court of each county in this State
shall, at the April term, 1877 land
at said term every year thereafter,
elect an intelligent and prudent
person for each civil district of said
county; and in any city or town
}, where there are wards, one for each
ward, being a freeholder and citizen
thereof, whose duty it shall be to


assess, list and return, as. herein


provided, for taxation, allthe real


and personal property and polls


in his said district not exempt


from taxation; and said asses


SCISSOR, before entering upon. the


duties of his Office, shall take


and subscribe before the clerk
of said court, and file with him.,
an oath, honestly, faithfully, inn
partially and feariessly to as
sess, value, list and return, all
real and personal property and,
polls in his district, not exempt
by law from taxation; and heg
shall visit in person each and
every tract or parcel of land asT
sessed and valued by him.


SEC. 2. Be it further euae-s
ted, that said assessors shall as-
sess real estate in the manner
following: they shallo preparesa
complete list of all taxable Re
al Estate in their respective dis
tricts or wards, giving the name
of each owner in alphabetical
order, and setting out the num-



ber Of acres Of each tract, and
the assessed value thereof Civ
ing, if the same can be done,
the surveyors district, range,
township, and section, civil dis
trict; and if this can not be
done, such mode Of description
shall be adopted as will identify
the property and its location,
by giving the lands by which
the tract is bounded; and if the
said real estate be in a town,
the present number of the lot,
and the number of front feet
and tie depth thereof, and the
assessed value of each tract and
lot, and shall also assess and list
the present property and polls
liable by law to be taxed.


SEC. 3. Be it further enacted,
that in making the assessment,
all property shall be assessed at
its cash market value, and up
on the principle laid down in
Secs. $50 and $50 of the Code,
and to the person who is the
owner, or reputed owner, on
the first day Of April of the
year Of the assessment. And
said taxes shall be due and pay
able on the first Monday cf Oc-
tober Of the year for which the
taxes were assessed.


SEC. 4. Be it further enacted,
that the assessors shall complete
their assessments on or before
the first Monday in June of
each year, and on that day shall
meet at the courthouse of their
respective counties, and shall
organize as a Board of Equali-
zation; and when organized,
shall make such examinations,
comparisons, corrections and
alterations as may be necesss-
ry to produce a fair and just e.
qualization Of the assessments
in the several districts and
wards in said county.


SEC. 5. Be ii further enacted,
that if any person shall con-
ceive himself aggrieyed by any
assessment, be shall present the
matter to said Board by petit !
ton or otherwise; and if it shall
appear to a majority of said
Board that the assessment COM
planned of is erroneous, improp-
er, or unequal, when taken in
connection with other ASSESS
ments in the same district, the
proper correction shall be made;
and having completed said G.
qualization, the assessors shall