Page:United States Statutes at Large Volume 12.djvu/467

 THIRTY—SEVENTH CONGRESS. Sess. II. Ch. 119. 1862. 437 and delivered to the assessor within thirty days after the day fixed by this ¤<>1‘ i¤ thirty act as aforesaid, requiring lists from individuals; or where duties, licenses, d°‘y°’ &°‘ or taxes accrue at other and different times, the lists shall be delivered from time to time as they become due. And if any assistant assessor Penalty on ns. shall fail to perform any duty assigned by this act within the time pre- "*S““X*.“”°”°“ scribed by his precept, warrant, or other legal instructions, not being pre- §);,§,ali:°gu:g_d° vented therefrom by sickness or other unavoidable accident, every such assistant assessor shall be discharged from office, and shall, moreover, forfeit and pay two hundred dollars, to be recovered for the use of the United States, with costs of suit. Sec. 15. And be it further enacted, That the assessors for each collec- A5S€§5°*‘¤ te tion district shall, by advertisement in some public newspaper published :;_l,;i;Q;°8;?$,::y in each county within said district, if any such there be, and by written or be examined. printed notifications, to be posted up in at least four public places within each assessment district, advertise all persons concerned of the time and place within said county when and where the lists, valuations, and cnn- _ merations made and taken within said county may be examined; and said hs: *° {°"‘“i“ lists shall remain open for examination for the space of Efteen days after Open Ow Ong` notice shall have been given as aforesaid. And said notifications shall Appears 9,-Om also state when and where within said county, after the expiration of said V¤l¤¤¤i<>¤¤» &¤· fifteen days, appeals will be received and determined relative to any erroneous or excessive valuations or enumerations by the assistant assessors. And it shall be the duty of the assessor for each collection district, at the time tixed for hearing such appeal as aforesaid, to submit the proceedings of the assistant assessors, and the lists taken and returned as aforesaid, to the inspection of any and all persons who may apply for that purpose. And the said assessor for each collection district is hereby authorized, at A¤¤€¤S·>!' to any time within fifteen days from and after the expiration of the time Sggde Summa` allowed for notification as aforesaid, to hear and determine, in a summary way, according to law and right, upon any and all appeals which may be exhibited against the proceedings of the said assistant assessors: Provided, Questionto be That the question to be determined by the assessor, on an appeal respect- €E;°;S“;;°‘1rbY ing the valuation or enumeration of property, or objects liable to duty or so ` taxation, shall be, whether the valuation complained of be or be not in a just relation or proportion to other valuations in the same assessment district, and whether the enumeration be or be not correct. And all appeals _ Appeals to be to the assessor, as aforesaid, shall be made in writing, and shall specify ;';g;;é$";§r‘;i’;i1,,;‘; the particular cause, matter, or thing respecting which a decision is re- Objections, quesbed; and shall, moreover, state the ground or principle of inequality or error complained oil And the assessor shall have power to re·examine Power of asand equalize the valuations as shall appear just and equitable; but no ¤°”°r- _ valuation or enumeration shall be increased without a previous notice, of t0l,::l;:;g;’S;‘,;’* at least five days, to the party interested, to appear and object to the except arm same, if he judge proper; which notice shall be given by a note in writ- ¤<>¤i¢¢· ing, to be left at the dwelling-house, office, or place of business of the party by such assessor or an assistant assessor. Sec. 16. And be it further enacted, That the said assessors of each Assessorsto collection district, respectively, shall, immediately after the expiration of 1***** the time for hearing appeals, and, from time to time, as duties, taxes, or ` licenses become liable to be assessed, make out lists containing the sums payable according to the provisions of this act upon every object of duty or taxation in and for each collection district, which lists shall contain the _ Contents of Dame of each person residing within the said district, owning or having h*‘°“· the care or superintendence of property lying within the said district which is liable to the said tax, or engaged in any business or pursuit requiring a. license, when such person or persons are known, together with the sums payable by each ; and where there is any property within any collection district liable to the payment of the said duty or tax, not owned or occupied by or under the superintendence of any person resi-