Page:United States Statutes at Large Volume 18 Part 3.djvu/534

 504 FORTY-THIRD CONGRESS. Sess. II. C11. 162. 1875. upon the same being established by the aiiidavit of such person claiming deduction as hereinafter provided. Blank schedules SECTION 10. That the commissioners of said District or their successof personal prop- ors in office shall cause to be prepared a printed blank schedule of per. °”Y· sonal property including bonds, deeds of trust mortgages, credits and all other choses in action or possession owned or held i11 trust or otherwise subject to taxation under the provisions of this act, together with deductions claimed to which shall be appended an ailidavit in blank setting forth that the foregoing presents a full and true statement of all the personal property, bonds deeds of trust mortgages credits and all other choses in action or pos ession subject to to taxation together with the amount of indebtedness on account of which deductions areclaimed, Whm *° b°1°*`*· and the assessors provided for in this act shall deliver to each person or leave the same at his residence or known place of business one of said blanks and also to the proper officer of each corporation and to each . guardian, executor administrator or firm and the person to whom addressed shall illl up the same, and make and sign the aiiidavit to the truth thereof as aforesaid, before the said assessor who is hereby author- A,,,,,,,,,,,,,e,,,,_ ized to administer suehoath, without charge and thereupon said assessor shall assess such property at its fair cash value, and enter the same in a column upon said blank to be provided for that purpose, and the amount thus ascertained after making the deductions provided for in _F¤ili¤s tv m¤k¤ this act shall be entered upon the books for taxation: Provided, That 1**- if any person, hrm or corporation shall fail to make the list of his or its Assessors duties. said property as in this section provided for, the assessor shall trom the best information he can procure make an assessment against such perp,,,,,,;qy_ son iirm or corporation to which he shall add fifty per centum thereof, and the person so refusing shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be fined in any sum not exceeding tive False andavit; hundred dollars, to which may be added imprisonment not exceeding munity, thirty days : And provided further, That if any person shall make a false aihdavit touching the matters herein provided for he shall be deemed · guilty of perjury and upon conviction thereof shall be subject to the » penalties for that oiience now provided by law ; and if the return provided for in this act shall not be made by any nvm each member thereof Appruiscmout of resident of said District shall be liable to the penalties of this act. eapizalsmkoteor- Sec. 11. That the capital stock of all corporations in said District (not P°¤>*»¤°¤¤· herein exempted) shall be appraised in bulk by the assessors, and the corporation issuing the same shall be liable for the tax thereon accord- Deductions. ing to such value; but from the appraised value of the stock shall be iirst deducted the value of any real estate of said corporation in said Assessors; mm District, which shall be separately taxed against said corporation. , or omce; salaries. S1¤o.12. That the commissioners of the District, or their successors in office, shall appoint five competent persons to be assessors, and to Dum,_ hold office for the term of one year, the salary of each of said assessors to be seven hundred and fifty dollars per annum. Said assessors shall, before the ilrst day of May, eighteen hundred and seventyfive, under the direction of the superintendent of assessments and taxes of said District, assess the value of all the real and personal property in said District liable to taxation thereunder, and shall state the same separately, in books to be kept in a systematic manner; and such value tor taxation shall be the true value in the lawful money of the United States of the property so assessed. The assessed value shall have reference to the date of the iirst day of April, eighteen hundred and seventy-tive. Said assessors shall, between the first day of May, eighteen Equalizing as - hundred and seventy five and the twentieth day of May, eighteen hunfazg m ° ” tsllmd dred and seventy-ive, hold dailysessions for the purpose of equaliziug ° °g °PP° °' the assessments theretofore made by them, and for the purpose of heur- · ing and determining any and all appeals from the valuations theretofore made by them. Each assessor shall, at the meetings of the assessors as aforesaid, make full and detailed reports of his acts as such assessor. And during said period they shall have power to revise assess-