Page:United States Statutes at Large Volume 12.djvu/331

 THIRTY-SEVENTH CONGRESS. Sess. I. Ch. 45. 1861. 301 of the said board of assessors, he shall forfeit and pay the sum of five hundred dollars for the use of the United States, and moreover shall forfeit his compensation as assessor. And it shall be the duty of the clerks of the said board of assessors to certify to the Secretary oi' the Treasury an extract of the minutes of the board, showing such failures or neglect, which shall be suitlicient evidence of the forfeiture of such compensation to all intents and purposes: Provided always, That it shall be in the S€°'°*”Y Of power of the Secretary of the Treasury to exonerate such assessor or gg2z1g3Q;;?;,, assessors from the forfeiture of the said compensation, in whole or in part, sor. as to him shall appear just and equitable. Sec. 27. And be it further enacted, That if the said board of assessors Board to make shall not, within three days after the first meeting thereof as aforesaid, out €<1¤¤li¤?*l0¤ be furnished with all the lists of valuation of the several counties and ?I£,3pp°m°u` State districts of any State, they shall nevertheless proceed to make out the equalization and apportionment by this act directed, and they shall assign to such counties and State districts the valuation lists of which shall not have been furnished, such valuation as they shall deem just and right; and the valuation thus made to such counties and State dis- Th¢i1‘V¤l¤¤*i<>¤ tricts by the board of assessors shall be final, and the proper quota of ;?,s§£?;lkfigia_ direct tax shall be and is hereby declared to be imposed thereon accord- tion. ingly. Sec. 28. And be it further enacted, That it shall be the duty of the Board of¤SS¤¤— said board of assessors diligently and carefully to consider and examine 23S1g2Q;;;? and the said lists of valuation, and they shall have power to revise, adjust, and equalize the valuation of property in any county or State district, by adding thereto, or deducting therefrom, such a rate per centum as shall, under the valuation of the several counties and State districts, be just and equitable: Provided, The relative valuation of property in the _R€l¤tiV¢V¤l¤¤· same county shall not be changed, unless manifest error or imperfection gfsngggtgnlfgss shall appear in any of the lists of valuation, in which case the said board &¤. i of assessors shall have power to correct the same, as to them shall appear just and right. And if} in consequence of any revisal, change, and alters.- _ _ tion of the said valuation, any inequality shall be produced in the ap- taggfglgaggtfg Q`; portionment of the said direct tax to the several States as aforesaid, it pomtdm cmshall be the duty of the Secretary of the Treasury to report the same SWS5- to Congress, to the intent that provision may be made by law for recti- {'ying such inequality. Sec. 29. And be it further enacted, That as soon as the said board Bqmdto apof assessors shall have completed the adjustment and equalization of the P°m°" mx valuation aforesaid, they shall proceed to apportion to each county and _ _ State district its proper quota of direct tax. And the said board of as- 1_e(?;,‘*;0d;‘;;’S‘“ sessors shall, within twenty days after the time appointed by the Secre- g ` tary of the Treasury for their first meeting, complete the said apportionment, and shall record the same; they shall thereupon further deliver to each assessor a certiiicate of such apportionment, together with the several lists by the assessors respectively presented to the board as aforesaid, and transmit to the Secretary of the Treasury a certificate of the apportionment by them made as aforesaid; and the assessors, respectively, shall thereupon proceed to revise their respective lists, and alter and make the same in all respects conformable to the apportionment aforesaid by the said board of assessors; and the said assessors, Assessorsto respectively, shall make out lists containing the sums payable according hm to the provisions of this act upon every object of taxation in and for each Contents of collection district; which lists shall contain the name of each person um, residing within the said district, owning or having the care or superin— tendence of property lying within the said district which is liable to the said tax, when such person or persons are known, together hwith the sums payable by each; and where there is any property within any collection district liable to the payment of the said tax, not owned or