Page:United States Statutes at Large Volume 12.djvu/466

 436 THIRTY—SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. $¤¤hli¤*¤f¤b¤ items thereof; and the lists, so made and subscribed by such assessor, ‘°°d· &°‘ 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 pmaitygo, ,-,,1, act; and the person so failing or neglecting, unless -111 case of sickness or- !¤a,&<=- wgive failure to receive the notice, shall, moreover, forfeit and pay the sum of ‘“ ‘“*¤ &°‘ one hundred dollars, except where otherwise provided for, to be recovered for the use of the United States, with costs of suit. Listsofproper- Sec. 12. And be it further enacteeh That whenever there shall be in '~7».&°· °*` “°¤· any assessment district any property, goods, wares, and merchandise, am.
 * ,°;k:;d;Yum’ cles, or objects, not owned or possessed by, or under the care or management oi, any person or persons within such district, and liable to be taxed

as aforesaid, and no list of which shall have been transmitted to the assistant assessor in the manner 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 situated, and take such view thereof as may be necessary, and to make lists of the same, according to the form prescribed, which lists, being subscribed by the said assessor, shall be taken and reputed as good and sufficient lists of such property, goods, wares, and merchandise, articles, or objects, as aforesaid, under and for the purposes of this act. Non-resident Sec. 13. And be it further enacted, That the owners, possessors, or gx3E21E2s: persons having the care' or management of property, goods, wares, and m,,,,,,, ,8,,,,,0,, merchandise, articles or objects, not lying or being within the assessment or their districts. 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 which the said objects of duty or taxation are situated, is therein distinctly stated) at the time and in the manner prescribed to the assistant assessor of the assessment district wherein such persons reside. And it shall be Assistant asses- the duty of the assistant assessor who receives any such list to transmit
 * ‘;.'f,8‘,;“”m° the same to the assistant assessor where such objects of taxation are

° situate, who shall examine such list; and if he approves the same, he Inrthu- pro- shall return it to the assistant assessor from whom he received it, with his m'%“‘h approval thereof; and if he fails to approve the ame, he shall make such alterations therein as he may deem to be just and proper, and shall then return the said list, with such alterations therein or additions thereto, to the assistant assessor from whom he received the said list; and the assistant assessor, where the person liable to pay such tax resides, shall proceed in making the assessment of the tax upon the list by him so received, in all respects as if the said list had been made out by himsel£ Lists to be Sec. 14. And be it further enacted, That the lists aforesaid shall, where ?:;°”w":£ag,%" not otherwise specially provided for, be taken with reference to the day y' fixed for that purpose by this act, as aforesaid, and where duties accrue at other and different times, the lists shall be taken with reference to the time when said duties become due; and the assistant assessors, respectively, after collecting the said lists, shall proceed to arrange the same, List ofresi- and to make two general lists, the first of which shall exhibit, in alphadw"; hetical order, the names of all persons liable to pay any duty, tax, or license under this act residing within the assessment district, together with the value and assessment, or enumeration, as the case may require, of the objects liable to duty or taxation within such district for which each such person is liable, or for which any Erm, company, or corporation is liable, with the amount of duty or tax payable thereon; and the second list shall ofnomresi- exhibit, in alphabetical order, the names of all persons residing out of the ‘l°“”· 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 html. of the said general list shall be devised and prescribed by the assessor, Limw bs dg_ under the direction of the Commissioner of Internal Revenue, and lists mma to um. taken according to such forms shall be made out by the assistant assessors