Page:United States Statutes at Large Volume 12.djvu/328

 298 THIRTYJSEVENTH CONGRESS. Sess. I. Ch. 45. 1861. and all the lands and lots of ground, with their improvements, buildings, and dwelling-houses, taxable as aforesaid, then, and in —that case, it shall be the duty of the officer to make such list, which, being distinctly read and consented to, shall be received as the list of such person. Penalty for de- Sec. 16. And be it further enacted, That if any such person shall de- fraudulent list, with intent to defeat or evade the valuation or enumeration hereby intended to be made, such person, so offending, and being thereof convicted before any court having competent jurisdiction, shall be fined in a sum not exceeding Eve hundred dollars, at the discretion of the court, and shall pay all costs and charges of prosecution ; and the valuation and enumeration required by this act shall, in all such cases, be made, as afore- Lists how to said, upon lists, according to the form above described, to be made out by N ¤*¤l° i¤ ¤¤°h the assessors and assistant assessors, respectively; which lists the said as- °°°°°° sessors are hereby authorized and required to make according to the best information they can obtain, and for the purpose of making which they are hereby authorized to enter into and upon all and singular the prem· No appmfmm ises, respectively; and from the valuation and enumeration so made there valuation, &.e. shall be no appeal. Notiqetoqwner Sec. 17. And be it further enacted, That in case any person shall be ?mf:{:‘:28;:° "‘ absent from his place of residence at the time an assessor shall call to receive the list of such person,‘it shall be the duty of such assessor or assist- ° ant assessor to leave at the house or place of residence of such person, with some person of suitable age and discretion, a written note or memorandum requiring him to present to such assessor the list or lists required by this act within ten days from the date of such note or memorandum. Pmcegdings Site. 18. And be it further enacted, That if any person, on being notified gig'; 1:;:* gg? or required as aforesaid, shall refuse or neglect to give such list or lists ue., 0,- request, as aforesaid within the time required by this act, it shall be the duty of the assessor for the assessment district within which such person shall re— side, and he is hereby authorized and required, to enter into and upon the lands, buildings, dwelling-houses, and premises, if it be necessary, of such persons so refusing or neglecting, and to make, according to the best information which he can obtain, and on his own view and information, such lists of the lands and lots of ground, with their improvements, buildings, auddwelling-houses, owned or possessed, or under the care or management of such person, as are required by this act; which lists so made and subscribed by such assessor shall be taken and reputed as good and sufficient lists of the persons and property for which such person is to be taxed for the purposes of this act. pmpmy ,,5 .5- Sec. 19. And be it further macteel That whenever there shall be in any gs!: gx12N, lm assessment district any property, lands, and lots of ground, buildings, or °dwelling-houses, not owned or possessed by, or under the care and management of; any person or persons within such district, and liable to be taxed as aforesaid, and no list of which shall be transmitted to the assessor in the manner provided by this act, it shall be the duty of the assessor for such district, and he is hereby authorized and required, to enter into and upon the real estate, if it be necessary, and take such view thereof, and snake liststof the same, according to the form prescribed, which lists, being subscribed by the said assessor, shall be taken and reputed as good anld sufficient lists of such property, under and for the purposes of this ac ugmhowpaqg SEO. 20. sind be it further enacted, That the owners, possessors, 01* 3£`hl;¤:P:;‘lii1;:gé¤:· persons having-the care or management of lands, lots of ground, build' dismch ings, and dwellingdiouses, not lying or being within the assessment district in which they reside, shall be permitted to make out and deliver the lists thereof required by this act, (provided the assessment district in
 * §"°'!'i“¥ t:'  Iiver or disclose to any assessor or assistant assessor appointed in pumufag2in;?,;, au u` ance of this act, and requiring a list or lists, as aforesaid, any false 0;-